Tax Research

ACCT 6356.501 Tax Research – Fall 2022

Name __________________

RESEARCH ASSIGNMENT 6

Secondary Sources: Legal & Accounting (Tax) Journals

( Please submit as a Word document by email by 4:00 p.m. next Thursday, 10/6. )

This assignment is worth up to an aggregate of five (5) points. Each of the five items you submit is worth one point. Suggested database libraries –

Accounting & Finance:

· Checkpoint : WG&L Journals

· Nexis Uni : Advanced Search / Legal / Law Reviews & Journals (2x)

Legal:

· HeinOnline : Law Journal Library

Your answer should be written in your own words without any “cutting & pasting” from the articles you cite except that very brief quotations are acceptable if prop-erly attributed. Points will be deducted for, among other things, (i) spelling and grammatical errors that Word highlighted but you failed to correct and (ii) other egregious errors, including substantive misstatements.

Any submissions received after 4:00 p.m. are worth a maximum of three (3) points. Submissions not received by 7:00 p.m. will not be scored (zero points).

Consult the two posted samples for style models for citing journal articles – use your preference of either APA style or “Bluebook” style.

Choose any five from among the following six items...

(1) Locate a journal article discussing how amounts realized by an individual from selling her / his own body parts or products should be treated for federal income tax purposes. Properly cite the article and, in 3-4 sentences, explain in your own words some new and interesting information that you learn from it.

(2) Locate a journal article discussing either the § 901 foreign tax credit (but fo-cused on human rather than corporate taxpayers) or the § 911 foreign earned in-come exclusion. Properly cite the article and, in 3-4 sentences, explain in your own words some new and interesting information that you learn from it.

(3) Locate a journal article discussing some aspect of the application of bilateral income tax treaties to individual taxpayers. Properly cite the article and, in 3-4 sentences, explain in your own words some new and interesting information that you learn from it.

(4) Locate a journal article discussing some aspect of how innocent spouse relief applies to married couples living in community property states (like Texas). Prop-erly cite the article and, in 3-4 sentences, explain in your own words some new and interesting information that you learn from it.

(5) Locate a journal article discussing how crowdfunding is or should be treated for federal income tax purposes. Properly cite the article and, in 3-4 sentences, explain in your own words some new and interesting information that you learn from it.

(6) Locate a journal article discussing some aspect of tax “malpractice” and the resulting legal liability to the client. This means mistakes of the kind that typically (or hopefully) would be within the scope of a commercial “Errors and Omissions” professional liability insurance policy. Properly cite the article and, in 3-4 sen-tences, explain in your own words some new and interesting information that you learn from it.

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