Tax research:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Upper Saddle River, NJ
Pearson Prentice Hall
2009
|
| Edition: | 4. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XI, 541 S. Ill., graph. Darst. |
| ISBN: | 9780136015314 |
Staff View
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Record in the Search Index
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| adam_text | TAX RESEARCH BARBARA H. KARLIN, J.D., LL.M (TAXATION), CPA PROFESSOR,
SCHOOL OF TAXATION VICE PRESIDENT FOR ACADEMIC AFFAIRS GOLDEN GATE
UNIVERSITY CONTENTS ABOUT THE AUTHOR IX ACKNOWLEDGMENTS X CHAPTER ONE -
OVERVIEW OF TAX RESEARCH OVERVIEW 1 PHASE ONE - GATHERING RELEVANT FACTS
3 DETERMINE THE QUESTION 4 IDENTIFY THE RELEVANT FACTS 7 STEP TWO -
RESEARCHING 11 PRIMARY AND SECONDARY SOURCES OF AUTHORITY 12 STEP THREE
- ANALYZING 14 STEP FOUR - COMMUNICATING 16 PRACTICAL CONSIDERATIONS IN
TAX RESEARCH 18 ACCURACY 19 TIME EFFICIENCY 20 AMOUNT INVOLVED 20
CREATING A RECORD 21 CHAPTER SUMMARY 22 PROBLEMS 24 CHAPTER TWO - THE
INTERNAL REVENUE CODE OVERVIEW 47 THE ORIGIN OF THE INTERNAL REVENUE
CODE AND THE LEGISLATIVE PROCESS 48 HOW THE CODE IS AMENDED - THE
LEGISLATIVE PROCESS 49 HOW LEGISLATIVE HISTORY CAN BE HELPFUL TO THE
RESEARCHER 52 HOW TO RESEARCH LEGISLATIVE HISTORY 53 FINDING COMMITTEE
REPORTS OF OLDER LEGISLATION 55 ORGANIZATION OF THE CODE 56 HOW TO CITE
THE CODE 60 ANALYZING THE CODE . 63 GETTING STARTED - FINDING THE
APPLICABLE CODE SECTION 64 LOGICAL SKIMMING 67 TERMS OF ART 68
CONNECTING WORDS 72 MEASURING WORDS 74 LIMITING LANGUAGE 75 PINBALLING
76 PRONOUN HE AND GENDER ISSUES 77 IV TABLE OF CONTENTS SUNSET
PROVISIONS 77 TRANSITIONAL PROVISIONS 78 ERRORS AND OMISSIONS 79 USE OF
HISTORICAL NOTES 79 HOW TO ACCESS THE CODE 81 CHAPTER SUMMARY 84
PROBLEMS 86 CHAPTER THREE -TREASURY INTERPRETATIONS OVERVIEW 113
TREASURY REGULATIONS 114 FINAL REGULATIONS 115 PROPOSED REGULATIONS 118
TEMPORARY REGULATIONS 118 ORGANIZATION OF REGULATIONS 119 CITING THE
REGULATIONS 120 HOW TO ACCESS TREASURY REGULATIONS 121 RELIABILITY OF
REGULATIONS 122 REVENUE RULINGS 125 ACCESSING REVENUE RULINGS 127 PROPER
CITATION OF REVENUE RULINGS 128 AUTHORITY OF REVENUE RULINGS 129 HOW TO
ENSURE RELIABILITY 130 REVENUE PROCEDURES 134 LETTER RULINGS AND
TECHNICAL ADVICE MEMORANDA 135 HOW TO CITE LETTER RULINGS 138 OTHER
TYPES OF TREASURY INTERPRETATIONS 139 CHAPTER SUMMARY 144 PROBLEMS 147
CHAPTER FOUR - JUDICIAL INTERPRETATIONS OVERVIEW 169 COURTS WITH
JURISDICTION OVER FEDERAL TAX LAWS 171 THE LOWER FEDERAL COURTS 171 THE
APPELLATE COURTS 173 THE UNITED STATES SUPREME COURT 175 FEDERAL COURT
DECISIONS AND THEIR AUTHORITATIVE VALUE 175 RELATIVE AUTHORITY OF
DECISIONS 178 CONTENTS V ANALYZING AND BRIEFING A CASE 180 FREQUENTLY
USED TERMS FOUND IN CASES 183 BRIEFING CASES 185 WHERE TO FIND CASES 187
CITING CASES 189 FINDING A CASE WHEN YOU KNOW THE CITE 194 FINDING
PARALLEL CITES TO A CASE 195 FINDING A CASE WHEN YOU HAVE ONLY THE CASE
NAME 196 ENSURING RELIABILITY - USING THE CITATOR 199 ORGANIZATION OF
THE CITATORS 199 INFORMATION PROVIDED BY THE CITATOR 202 HOW TO USE THE
INFORMATION IN THE CITATOR 205 HOW TO ACCESS THE CITATOR 206 CHAPTER
SUMMARY 206 PROBLEMS 208 CHAPTER FIVE - HOW TO DISCOVER RELEVANT PRIMARY
AUTHORITY: USING REFERENCE SERVICES AND OTHER SECONDARY SOURCES OVERVIEW
227 INTRODUCTION TO REFERENCE SERVICES 228 TYPES OF REFERENCE SERVICES
229 CODE-ORIENTED REFERENCE SERVICES 230 USING THE INDEX 232 USING THE
TABLE OF CONTENTS 232 TOPICALLY STRUCTURED REFERENCE SERVICES 241 RIA
FEDERAL TAX COORDINATOR 241 CCH FEDERAL TAX SERVICE 245 TAX ANALYSTS
FEDERAL TAX BAEDEKER 247 TAX MANAGEMENT PORTFOLIOS 247 ELECTRONIC
SEARCHING : 249 METHODS OF ELECTRONIC SEARCHING 250 FOLIO SEARCHING 250
BOOLEAN SEARCHING 251 PLAIN ENGLISH SEARCHING 252 SEGMENT SEARCHING 252
SOURCES USING ONLY ELECTRONIC SEARCHING LEXISNEXIS 253 WESTLAW 253 VI
CONTENTS TAX ANALYSTS 253 OTHER SEARCH-BASED PRODUCTS 254 SPECIAL TOOLS
AVAILABLE USING ELECTRONIC SERVICES 254 OTHER SECONDARY RESOURCES 257
TREATISES 257 TAX SUMMARIES 258 JOURNALS 261 TAX NEWSLETTERS 262
SPECIALTY SERVICES 263 CHAPTER SUMMARY 263 PROBLEMS 266 CHAPTER SIX -
CULMINATION OF THE TAX RESEARCH PROCESS AND LEGAL AND ETHICAL
CONSIDERATIONS OVERVIEW 291 REVIEW OF RESEARCH STEPS 292 STEP ONE -
GATHERING RELEVANT FACTS AND DETERMINING THE RELEVANT TAX QUESTION 292
STEP TWO - RESEARCHING: IDENTIFYING AND READING PERTINENT RESOURCES 293
STEP THREE - ANALYZING THE AUTHORITY GATHERED AND CONCLUDING 293
CRITICAL ANALYSIS OF AUTHORITY 293 LEGAL AND ETHICAL GUIDELINES - IN
GENERAL 299 STANDARDS UNDER TREASURY DEPARTMENT CIRCULAR 230 300
STANDARDS IMPOSED BY PROFESSIONAL MEMBERSHIP ORGANIZATIONS 301 CERTIFIED
PUBLIC ACCOUNTANTS 301 LAWYERS 302 ENROLLED AGENTS 302 NON-MEMBERS 303
STANDARDS IMPOSED BY LICENSING BUREAUS AND OTHER REGULATORY
ORGANIZATIONS 303 COURT IMPOSED STANDARDS 304 CONGRESSIONAL STANDARDS -
PENALTY PROVISIONS 304 LEGAL AND ETHICAL GUIDELINES - IN THE CONTEXT OF
THE RESEARCH PROCESS 305 CLIENT SOLICITATIONS AND PRE-ENGAGEMENT
ACTIVITIES 305 CONFLICTS OF INTEREST AND INDEPENDENCE 305 BEWARE THE
FORUM SHOPPING CLIENT 305 ASSESSING PROFESSIONAL RISKS AND REWARDS OF
ENTERING INTO REPRESENTATIONS 306 CONTENTS VII THE ENGAGEMENT 307 THE
ENGAGEMENT AGREEMENT 307 PROFESSIONAL COMPETENCE 308 CROSSING ETHICAL
AND LEGAL BOUNDARIES-THE INADVERTENT FIDUCIARY RELATIONSHIP 309
ENGAGEMENT SCOPE 309 FEE ARRANGEMENTS 310 PROPER FILE SET-UP 310 FACT
GATHERING, EVALUATING ASSUMPTIONS, RELYING ON REPRESENTATIONS 310 FACT
GATHERING AND EVALUATING ASSUMPTIONS 311 RELYING ON REPRESENTATIONS 311
ANALYSIS AND CONCLUSION 312 COMMUNICATION 316 THE PASSAGE OF TIME - DUTY
TO UPDATE 317 FILE STORAGE, RETENTION AND DESTRUCTION 318 CHAPTER
SUMMARY 319 PROBLEMS 321 CHAPTER SEVEN - COMMUNICATING RESEARCH RESULTS
OVERVIEW 335 INTERNAL WRITTEN COMMUNICATION 337 EXTERNAL WRITTEN
COMMUNICATION 343 CLIENT LETTER 343 PROTEST LETTER TO TAXING AUTHORITY
351 LETTER RULING REQUEST 356 ORAL COMMUNICATION 359 CHAPTER SUMMARY 361
PROBLEMS 362 CHAPTER EIGHT - OVERVIEW OF TAX PROCEDURE OVERVIEW . 379
ADMINISTRATION OF THE FEDERAL TAX LAWS 381 VOLUNTARY COMPLIANCE BY
TAXPAYER - THE TAX RETURN 383 REQUIREMENTS OF A TAX RETURN 383 HOW AND
WHEN THE FEDERAL INCOME TAX RETURN MUST BE FILED 385 PAYMENT OF TAXES
386 CONFIDENTIALITY OF TAX RETURN 386 COMPLIANCE VERIFICATION - THE IRS
AUDIT PROCESS 387 VIII CONTENTS THE INITIAL AUDIT PROCESS 389 IRS AUDIT
DETERMINATION 390 ASSESSMENT PROCEDURES 391 IRS INVESTIGATIVE POWERS 392
APPEAL OF ADVERSE AUDIT DETERMINATION 393 APPEAL WITHIN THE IRS 393
TAXPAYER APPEALS TO THE TAX COURT 394 REFUND CLAIMS 396 TAX LITIGATION
397 BURDEN OF PROOF 398 ATTORNEYS FEES 399 IRS COLLECTIONS 399 FEDERAL
PENALTY AND INTEREST PROVISIONS 401 TAX RETURN PREPARER PENALTIES 401
DEFINITION OF A TAX RETURN PREPARER 401 REQUIRED CONDUCT OF TAX RETURN
PREPARER 402 TAXPAYER INTEREST AND PENALTY PROVISIONS 404 PRIVILEGED
COMMUNICATIONS 406 CHAPTER SUMMARY 408 PROBLEMS 410 CHAPTER NINE - STATE
TAX RESEARCH OVERVIEW 415 THE BASIC COMPONENTS OF STATE TAX RESEARCH 417
TOOLS AVAILABLE FOR STATE TAX RESEARCH 422 STATE TAXING STATUTES 422
ADMINISTRATIVE INTERPRETATIONS 423 JUDICIAL INTERPRETATIONS 424
SECONDARY SOURCES 424 RESEARCH PROCESS / 426 CHAPTER SUMMARY 427
PROBLEMS 428 APPENDICES 432 APPENDIX A - CITATION EXAMPLES 433 APPENDIX
B - USEFUL TAX RESOURCE INTERNET ADDRESSES 435 APPENDIX C - DATABASES OF
CCH AND RIA WEB-BASED LIBRARIES 437 APPENDIX D-RESEARCH USING CCH TAX
RESEARCH NETWORK 438
|
| adam_txt |
TAX RESEARCH BARBARA H. KARLIN, J.D., LL.M (TAXATION), CPA PROFESSOR,
SCHOOL OF TAXATION VICE PRESIDENT FOR ACADEMIC AFFAIRS GOLDEN GATE
UNIVERSITY CONTENTS ABOUT THE AUTHOR IX ACKNOWLEDGMENTS X CHAPTER ONE -
OVERVIEW OF TAX RESEARCH OVERVIEW 1 PHASE ONE - GATHERING RELEVANT FACTS
3 DETERMINE THE QUESTION 4 IDENTIFY THE RELEVANT FACTS 7 STEP TWO -
RESEARCHING 11 PRIMARY AND SECONDARY SOURCES OF AUTHORITY 12 STEP THREE
- ANALYZING 14 STEP FOUR - COMMUNICATING 16 PRACTICAL CONSIDERATIONS IN
TAX RESEARCH 18 ACCURACY 19 TIME EFFICIENCY 20 AMOUNT INVOLVED 20
CREATING A RECORD 21 CHAPTER SUMMARY 22 PROBLEMS 24 CHAPTER TWO - THE
INTERNAL REVENUE CODE OVERVIEW 47 THE ORIGIN OF THE INTERNAL REVENUE
CODE AND THE LEGISLATIVE PROCESS 48 HOW THE CODE IS AMENDED - THE
LEGISLATIVE PROCESS 49 HOW LEGISLATIVE HISTORY CAN BE HELPFUL TO THE
RESEARCHER 52 HOW TO RESEARCH LEGISLATIVE HISTORY 53 FINDING COMMITTEE
REPORTS OF OLDER LEGISLATION 55 ORGANIZATION OF THE CODE 56 HOW TO CITE
THE CODE 60 ANALYZING THE CODE '. 63 GETTING STARTED - FINDING THE
APPLICABLE CODE SECTION 64 LOGICAL SKIMMING 67 TERMS OF ART 68
CONNECTING WORDS 72 MEASURING WORDS 74 LIMITING LANGUAGE 75 PINBALLING
76 PRONOUN HE AND GENDER ISSUES 77 IV TABLE OF CONTENTS "SUNSET"
PROVISIONS 77 TRANSITIONAL PROVISIONS 78 ERRORS AND OMISSIONS 79 USE OF
HISTORICAL NOTES 79 HOW TO ACCESS THE CODE 81 CHAPTER SUMMARY 84
PROBLEMS 86 CHAPTER THREE -TREASURY INTERPRETATIONS OVERVIEW 113
TREASURY REGULATIONS 114 FINAL REGULATIONS 115 PROPOSED REGULATIONS 118
TEMPORARY REGULATIONS 118 ORGANIZATION OF REGULATIONS 119 CITING THE
REGULATIONS 120 HOW TO ACCESS TREASURY REGULATIONS 121 RELIABILITY OF
REGULATIONS 122 REVENUE RULINGS 125 ACCESSING REVENUE RULINGS 127 PROPER
CITATION OF REVENUE RULINGS 128 AUTHORITY OF REVENUE RULINGS 129 HOW TO
ENSURE RELIABILITY 130 REVENUE PROCEDURES 134 LETTER RULINGS AND
TECHNICAL ADVICE MEMORANDA 135 HOW TO CITE LETTER RULINGS 138 OTHER
TYPES OF TREASURY INTERPRETATIONS 139 CHAPTER SUMMARY 144 PROBLEMS 147
CHAPTER FOUR - JUDICIAL INTERPRETATIONS OVERVIEW 169 COURTS WITH
JURISDICTION OVER FEDERAL TAX LAWS 171 THE LOWER FEDERAL COURTS 171 THE
APPELLATE COURTS 173 THE UNITED STATES SUPREME COURT 175 FEDERAL COURT
DECISIONS AND THEIR AUTHORITATIVE VALUE 175 RELATIVE AUTHORITY OF
DECISIONS 178 CONTENTS V ANALYZING AND BRIEFING A CASE 180 FREQUENTLY
USED TERMS FOUND IN CASES 183 BRIEFING CASES 185 WHERE TO FIND CASES 187
CITING CASES 189 FINDING A CASE WHEN YOU KNOW THE CITE 194 FINDING
PARALLEL CITES TO A CASE 195 FINDING A CASE WHEN YOU HAVE ONLY THE CASE
NAME 196 ENSURING RELIABILITY - USING THE CITATOR 199 ORGANIZATION OF
THE CITATORS 199 INFORMATION PROVIDED BY THE CITATOR 202 HOW TO USE THE
INFORMATION IN THE CITATOR 205 HOW TO ACCESS THE CITATOR 206 CHAPTER
SUMMARY 206 PROBLEMS 208 CHAPTER FIVE - HOW TO DISCOVER RELEVANT PRIMARY
AUTHORITY: USING REFERENCE SERVICES AND OTHER SECONDARY SOURCES OVERVIEW
227 INTRODUCTION TO REFERENCE SERVICES 228 TYPES OF REFERENCE SERVICES
229 CODE-ORIENTED REFERENCE SERVICES 230 USING THE INDEX 232 USING THE
TABLE OF CONTENTS 232 TOPICALLY STRUCTURED REFERENCE SERVICES 241 RIA
FEDERAL TAX COORDINATOR 241 CCH FEDERAL TAX SERVICE 245 TAX ANALYSTS
FEDERAL TAX BAEDEKER 247 TAX MANAGEMENT PORTFOLIOS 247 ELECTRONIC
SEARCHING : 249 METHODS OF ELECTRONIC SEARCHING 250 FOLIO SEARCHING 250
BOOLEAN SEARCHING 251 PLAIN ENGLISH SEARCHING 252 SEGMENT SEARCHING 252
SOURCES USING ONLY ELECTRONIC SEARCHING LEXISNEXIS 253 WESTLAW 253 VI
CONTENTS TAX ANALYSTS 253 OTHER SEARCH-BASED PRODUCTS 254 SPECIAL TOOLS
AVAILABLE USING ELECTRONIC SERVICES 254 OTHER SECONDARY RESOURCES 257
TREATISES 257 TAX SUMMARIES 258 JOURNALS 261 TAX NEWSLETTERS 262
SPECIALTY SERVICES 263 CHAPTER SUMMARY 263 PROBLEMS 266 CHAPTER SIX -
CULMINATION OF THE TAX RESEARCH PROCESS AND LEGAL AND ETHICAL
CONSIDERATIONS OVERVIEW 291 REVIEW OF RESEARCH STEPS 292 STEP ONE -
GATHERING RELEVANT FACTS AND DETERMINING THE RELEVANT TAX QUESTION 292
STEP TWO - RESEARCHING: IDENTIFYING AND READING PERTINENT RESOURCES 293
STEP THREE - ANALYZING THE AUTHORITY GATHERED AND CONCLUDING 293
CRITICAL ANALYSIS OF AUTHORITY 293 LEGAL AND ETHICAL GUIDELINES - IN
GENERAL 299 STANDARDS UNDER TREASURY DEPARTMENT CIRCULAR 230 300
STANDARDS IMPOSED BY PROFESSIONAL MEMBERSHIP ORGANIZATIONS 301 CERTIFIED
PUBLIC ACCOUNTANTS 301 LAWYERS 302 ENROLLED AGENTS 302 NON-MEMBERS 303
STANDARDS IMPOSED BY LICENSING BUREAUS AND OTHER REGULATORY
ORGANIZATIONS 303 COURT IMPOSED STANDARDS 304 CONGRESSIONAL STANDARDS -
PENALTY PROVISIONS 304 LEGAL AND ETHICAL GUIDELINES - IN THE CONTEXT OF
THE RESEARCH PROCESS 305 CLIENT SOLICITATIONS AND PRE-ENGAGEMENT
ACTIVITIES 305 CONFLICTS OF INTEREST AND INDEPENDENCE 305 BEWARE THE
FORUM SHOPPING CLIENT 305 ASSESSING PROFESSIONAL RISKS AND REWARDS OF
ENTERING INTO REPRESENTATIONS 306 CONTENTS VII THE ENGAGEMENT 307 THE
ENGAGEMENT AGREEMENT 307 PROFESSIONAL COMPETENCE 308 CROSSING ETHICAL
AND LEGAL BOUNDARIES-THE INADVERTENT FIDUCIARY RELATIONSHIP 309
ENGAGEMENT SCOPE 309 FEE ARRANGEMENTS 310 PROPER FILE SET-UP 310 FACT
GATHERING, EVALUATING ASSUMPTIONS, RELYING ON REPRESENTATIONS 310 FACT
GATHERING AND EVALUATING ASSUMPTIONS 311 RELYING ON REPRESENTATIONS 311
ANALYSIS AND CONCLUSION 312 COMMUNICATION 316 THE PASSAGE OF TIME - DUTY
TO UPDATE 317 FILE STORAGE, RETENTION AND DESTRUCTION 318 CHAPTER
SUMMARY 319 PROBLEMS 321 CHAPTER SEVEN - COMMUNICATING RESEARCH RESULTS
OVERVIEW 335 INTERNAL WRITTEN COMMUNICATION 337 EXTERNAL WRITTEN
COMMUNICATION 343 CLIENT LETTER 343 PROTEST LETTER TO TAXING AUTHORITY
351 LETTER RULING REQUEST 356 ORAL COMMUNICATION 359 CHAPTER SUMMARY 361
PROBLEMS 362 CHAPTER EIGHT - OVERVIEW OF TAX PROCEDURE OVERVIEW '. 379
ADMINISTRATION OF THE FEDERAL TAX LAWS 381 VOLUNTARY COMPLIANCE BY
TAXPAYER - THE TAX RETURN 383 REQUIREMENTS OF A TAX RETURN 383 HOW AND
WHEN THE FEDERAL INCOME TAX RETURN MUST BE FILED 385 PAYMENT OF TAXES
386 CONFIDENTIALITY OF TAX RETURN 386 COMPLIANCE VERIFICATION - THE IRS
AUDIT PROCESS 387 VIII CONTENTS THE INITIAL AUDIT PROCESS 389 IRS AUDIT
DETERMINATION 390 ASSESSMENT PROCEDURES 391 IRS INVESTIGATIVE POWERS 392
APPEAL OF ADVERSE AUDIT DETERMINATION 393 APPEAL WITHIN THE IRS 393
TAXPAYER APPEALS TO THE TAX COURT 394 REFUND CLAIMS 396 TAX LITIGATION
397 BURDEN OF PROOF 398 ATTORNEYS' FEES 399 IRS COLLECTIONS 399 FEDERAL
PENALTY AND INTEREST PROVISIONS 401 TAX RETURN PREPARER PENALTIES 401
DEFINITION OF A TAX RETURN PREPARER 401 REQUIRED CONDUCT OF TAX RETURN
PREPARER 402 TAXPAYER INTEREST AND PENALTY PROVISIONS 404 PRIVILEGED
COMMUNICATIONS 406 CHAPTER SUMMARY 408 PROBLEMS 410 CHAPTER NINE - STATE
TAX RESEARCH OVERVIEW 415 THE BASIC COMPONENTS OF STATE TAX RESEARCH 417
TOOLS AVAILABLE FOR STATE TAX RESEARCH 422 STATE TAXING STATUTES 422
ADMINISTRATIVE INTERPRETATIONS 423 JUDICIAL INTERPRETATIONS 424
SECONDARY SOURCES 424 RESEARCH PROCESS / 426 CHAPTER SUMMARY 427
PROBLEMS 428 APPENDICES 432 APPENDIX A - CITATION EXAMPLES 433 APPENDIX
B - USEFUL TAX RESOURCE INTERNET ADDRESSES 435 APPENDIX C - DATABASES OF
CCH AND RIA WEB-BASED LIBRARIES 437 APPENDIX D-RESEARCH USING CCH TAX
RESEARCH NETWORK 438 |
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| illustrated | Illustrated |
| index_date | 2024-07-02T19:32:59Z |
| indexdate | 2024-07-09T21:10:19Z |
| institution | BVB |
| isbn | 9780136015314 |
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| spelling | Karlin, Barbara H. Verfasser aut Tax research Barbara H. Karlin 4. ed. Upper Saddle River, NJ Pearson Prentice Hall 2009 XI, 541 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier Recht Steuer Taxation Law and legislation United States Legal research USA GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016274023&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Karlin, Barbara H. Tax research Recht Steuer Taxation Law and legislation United States Legal research |
| title | Tax research |
| title_auth | Tax research |
| title_exact_search | Tax research |
| title_exact_search_txtP | Tax research |
| title_full | Tax research Barbara H. Karlin |
| title_fullStr | Tax research Barbara H. Karlin |
| title_full_unstemmed | Tax research Barbara H. Karlin |
| title_short | Tax research |
| title_sort | tax research |
| topic | Recht Steuer Taxation Law and legislation United States Legal research |
| topic_facet | Recht Steuer Taxation Law and legislation United States Legal research USA |
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