Law and Regulation of Tax Professionals

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Author :
Publisher : Bloomsbury Publishing
ISBN 13 : 152650622X
Total Pages : 625 pages
Book Rating : 4.5/5 (265 download)

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Book Synopsis Law and Regulation of Tax Professionals by : Julian Hickey

Download or read book Law and Regulation of Tax Professionals written by Julian Hickey and published by Bloomsbury Publishing. This book was released on 2021-04-09 with total page 625 pages. Available in PDF, EPUB and Kindle. Book excerpt: Law and Regulation of Tax Professionals examines all aspects of the obligations and liabilities of tax advisers arising out of professional standards, contract, tort, tax legislation (including DOTAS, POTAS and DAC6) and criminal tax evasion sanctions against the backdrop of legislative and case law. The purpose of this book is to provide a comprehensive overview of the law and associated matters concerning the regulation of tax professionals; and to seek to draw some practical lessons as to how the tax professional and the business they work in can organise themselves to comply with what is required by regulation, best practice and to eliminate so far as possible the consequences of mistakes and unforeseen occurrences. Illustrated throughout with examples and reference to relevant case law, as well as checklists to help the reader put measures in place to protect themselves against the risk of becoming involved in breach of regulatory standards, this title is essential for tax professionals (including ICAEWs, CTAs, TEPs), tax agents, in house tax advisers, and lawyers advising on tax matters.

Law and Regulation of Tax Professionals

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Author :
Publisher :
ISBN 13 : 9781526506238
Total Pages : 572 pages
Book Rating : 4.5/5 (62 download)

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Book Synopsis Law and Regulation of Tax Professionals by : Julian J. B. Hickey

Download or read book Law and Regulation of Tax Professionals written by Julian J. B. Hickey and published by . This book was released on 2021 with total page 572 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Law and Regulation of Tax Professionals examines all aspects of the obligations and liabilities of tax advisers arising out of professional standards, contract, tort, tax legislation (including DOTAS, POTAS and DAC6) and criminal tax evasion sanctions against the backdrop of legislative and case law. The purpose of this book is to provide a comprehensive overview of the law and associated matters concerning the regulation of tax professionals; and to seek to draw some practical lessons as to how the tax professional and the business they work in can organise themselves to comply with what is required by regulation, best practice and to eliminate so far as possible the consequences of mistakes and unforeseen occurrences. Illustrated throughout with examples and reference to relevant case law, as well as checklists to help the reader put measures in place to protect themselves against the risk of becoming involved in breach of regulatory standards, this title is essential for tax professionals (including ICAEWs, CTAs, TEPs), tax agents, in house tax advisers, and lawyers advising on tax matters."--

Income Tax Regulations, Summer 2023 Edition

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Author :
Publisher :
ISBN 13 : 9780808059165
Total Pages : 0 pages
Book Rating : 4.0/5 (591 download)

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Book Synopsis Income Tax Regulations, Summer 2023 Edition by : Cch Tax Law

Download or read book Income Tax Regulations, Summer 2023 Edition written by Cch Tax Law and published by . This book was released on 2023-06-21 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The standard reference for serious tax professionals and students, CCH's Income Tax Regulations reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. CCH's federal tax regulations volumes include: * Full-text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. * All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regulations. This new edition will include all income tax regulations issued through June 7, 2023, and will be available for shipping in July 2023. * Helpful finding devices such as: -- Topical Index to final, temporary and proposed regulations -- Table of Irregularly Numbered Regulations that includes a summary description of such Regulations and their page number -- Table of Public Laws by number and title -- Table of Regulations that do not reflect changes made by recently enacted public laws -- Proposed Regulation Preamble finder -- Table of how to locate and identify Regulations.

United States Code

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Publisher :
ISBN 13 :
Total Pages : 1506 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis United States Code by : United States

Download or read book United States Code written by United States and published by . This book was released on 2013 with total page 1506 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.

CPA Taxation and Regulation (REG)

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Author :
Publisher : Azhar Sario Authorship and Publishing
ISBN 13 : 3759246702
Total Pages : 221 pages
Book Rating : 4.7/5 (592 download)

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Book Synopsis CPA Taxation and Regulation (REG) by : Azhar ul Haque Sario

Download or read book CPA Taxation and Regulation (REG) written by Azhar ul Haque Sario and published by Azhar Sario Authorship and Publishing. This book was released on 2024-08-28 with total page 221 pages. Available in PDF, EPUB and Kindle. Book excerpt: Alright, future CPA, let's dive into the world of taxes and regulations with the third edition of "CPA Taxation and Regulation (REG)." Think of this book as your trusty guide through the complex maze of rules and responsibilities that govern tax professionals. We'll kick things off by delving into the ethical considerations that should be at the forefront of your tax practice. We'll cover everything from licensing and disciplinary systems to navigating the intricacies of federal tax procedures. You'll understand the legal duties and responsibilities you'll shoulder as a CPA, ensuring you're always operating within the bounds of the law. But it's not just about the rules – we'll explore the practical aspects of tax practice as well. We'll dive into agency relationships, contract law, and debtor-creditor interactions, all of which play a crucial role in your work. You'll even get a crash course in federal laws and regulations that impact businesses, giving you a well-rounded understanding of the legal landscape. Now, let's get down to the nitty-gritty of taxation. We'll cover the different business structures, how to determine the basis of assets, and the ins and outs of cost recovery (think depreciation and amortization). We'll explore what constitutes gross income, how to report items from pass-through entities, and the various adjustments and deductions that influence taxable income. Ever wondered about loss limitations, filing statuses, or how to compute tax credits? We've got you covered. We'll even walk you through the differences between book and tax income, a crucial concept for accurate financial reporting. But that's not all! We'll delve into the tax implications of different entity types: C corporations, S corporations, partnerships, limited liability companies, and even tax-exempt organizations. By the end of this book, you'll have a solid grasp of the unique tax considerations that apply to each. So, whether you're a student preparing for the CPA exam or a seasoned tax professional looking for a comprehensive reference, "CPA Taxation and Regulation (REG)" has got your back. Consider it your go-to resource for navigating the complex world of taxes and regulations with confidence.

Vault Guide to Tax Law Careers

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Author :
Publisher : Vault Inc.
ISBN 13 : 1581312733
Total Pages : 160 pages
Book Rating : 4.5/5 (813 download)

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Book Synopsis Vault Guide to Tax Law Careers by : Shannon King Nash

Download or read book Vault Guide to Tax Law Careers written by Shannon King Nash and published by Vault Inc.. This book was released on 2004 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: This guide offers expert advice on careers in tax law, including what kind of degree to get.

Careers in Tax Law

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Author :
Publisher : American Bar Association
ISBN 13 : 9781604422351
Total Pages : 0 pages
Book Rating : 4.4/5 (223 download)

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Book Synopsis Careers in Tax Law by : John Gamino

Download or read book Careers in Tax Law written by John Gamino and published by American Bar Association. This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The American Bar Association Section of Taxation is pleased to announce the release of Careers in Tax Law: Perspectives on the Tax Profession and What It Holds for You. Designed for those considering or beginning a career in tax law, this informative guide presents a series of offerings --autobiographies in miniature--by a broad cross section of working tax professionals. Each contribution stands as a unique story of paths taken, choices made, and lessons learned. Each adds to a composite portrait of the profession and its possibilities for the next generation of tax lawyers. In essays divided thematically, over 75 tax professionals share their unique perspectives, knowledge, and experiences. Nowhere else will you find such an honest and entertaining portrayal of the tax profession and what it holds for you.

Regulation of Tax Practice

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Author :
Publisher :
ISBN 13 : 9780820562483
Total Pages : 0 pages
Book Rating : 4.5/5 (624 download)

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Book Synopsis Regulation of Tax Practice by : Linda Galler

Download or read book Regulation of Tax Practice written by Linda Galler and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new title is one of seven releases in the LexisNexis Graduate Tax Series. Like all books in the Graduate Tax Series, Regulation of Tax Practice was designed from the ground-up with the needs of graduate tax faculty and students in mind. This book differs from others in the Graduate Tax Series by focusing on primary source materials other than the Code, regulations and judicial decisions rendered by federal judges. There are a wide array of sources governing the practice of tax law, including State ethics rules and opinions, rules of court, and state judicial opinions that are as significant in the regulation of tax practice as provisions of the Code (e.g., return preparer penalties in Section 6694) and Regulations. Ethics rules governing accountants who provide tax services are relevant to those who concurrently maintain professional licenses as lawyers and accountants, and also serve as nonbinding guidance to non-accountant lawyers who practice in the tax area, also are important.

Model Rules of Professional Conduct

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Author :
Publisher : American Bar Association
ISBN 13 : 9781590318737
Total Pages : 216 pages
Book Rating : 4.3/5 (187 download)

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Book Synopsis Model Rules of Professional Conduct by : American Bar Association. House of Delegates

Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Standards of Tax Practice

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Author :
Publisher : Aspen Publishers
ISBN 13 :
Total Pages : 662 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Standards of Tax Practice by : Bernard Wolfman

Download or read book Standards of Tax Practice written by Bernard Wolfman and published by Aspen Publishers. This book was released on 1995 with total page 662 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Mastering Taxation

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Author :
Publisher : Independently Published
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.8/5 (538 download)

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Book Synopsis Mastering Taxation by : Vikash Dabriwal

Download or read book Mastering Taxation written by Vikash Dabriwal and published by Independently Published. This book was released on 2023-07-27 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Mastering Taxation: A Comprehensive Guide to Tax Law and Practice" is a comprehensive and informative book that delves into the intricate world of tax law. This extensive guide covers a wide range of tax topics, from the historical development of taxation to contemporary issues in the digital economy and cryptocurrency. It provides readers with a deep understanding of foundational tax principles, different types of taxes, and the legal and ethical considerations involved in tax practice. The book explores individual income taxation, corporate taxation, estate and trust taxation, international taxation, sales and use tax, property tax, and the implications of tax policy on social justice and economic inequality. It also delves into tax planning strategies and the role of tax professionals in upholding ethical conduct and promoting responsible tax practice. Throughout the journey, the guide emphasizes the importance of staying updated on evolving tax laws and regulations and the need for responsible tax planning and reporting. It also highlights the critical role of tax professionals in safeguarding taxpayer rights and contributing to the greater good of society. With a focus on promoting social responsibility and ethical tax practice, "Mastering Taxation" equips readers with the knowledge and skills to navigate the complexities of tax law effectively. Whether readers are tax practitioners, business owners, or individuals seeking to understand their tax obligations better, this guide serves as a valuable resource to deepen their understanding of taxation and make informed decisions. In conclusion, "Mastering Taxation: A Comprehensive Guide to Tax Law and Practice" is a valuable and authoritative resource for anyone involved in tax matters. Its comprehensive coverage of tax law, ethical considerations, and contemporary tax issues makes it an indispensable guide for tax professionals and individuals alike. The book's emphasis on promoting responsible tax practice and contributing to a fair and equitable tax system further solidifies its value as an essential reference for navigating the complexities of taxation.

The Law of Tax-Exempt Organizations

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Author :
Publisher : John Wiley & Sons
ISBN 13 : 1394223420
Total Pages : 295 pages
Book Rating : 4.3/5 (942 download)

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Book Synopsis The Law of Tax-Exempt Organizations by : Bruce R. Hopkins

Download or read book The Law of Tax-Exempt Organizations written by Bruce R. Hopkins and published by John Wiley & Sons. This book was released on 2024-04-26 with total page 295 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understand the newest developments in the law and regulation of tax-exempt organizations In the 2024 Cumulative Supplement to The Law of Tax-Exempt Organizations, 12th Edition, a team of experienced and renowned attorneys delivers the latest developments in the ever-evolving tangle of laws and regulations impacting on the operation of tax-exempt entities in the United States. You’ll find discussions of the most recent Treasury Department regulations, Internal Revenue Service revenue rulings and revenue procedures, and federal court opinions (and the occasional state court opinion of particular importance) from 2023 and 2024. The authors explore new private letter rulings from the IRS, updating the public on their position on a wide array of issues with day-to-day applicability to tax exempt organizations. You’ll also find: Incisive and authoritative analysis of recent federal court decisions impacting the managers, officers, and directors of tax-exempt organizations The authors’ valuable insights into the efficacy and correctness of the various rulings, procedures, and opinions from government agencies issued since 2023 Careful consideration of the effect of the growing number of laws, regulations, and procedures impacting the management of tax-exempt entities Perfect for the managers, directors, and officers of tax-exempt organizations, the 2024 Cumulative Supplement to the 12th edition of The Law of Tax-Exempt Organizations will also prove invaluable to the lawyers, accountants, and other professionals who serve them.

Tax Malpractice

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Publisher :
ISBN 13 :
Total Pages : 41 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Tax Malpractice by : Michael B. Lang

Download or read book Tax Malpractice written by Michael B. Lang and published by . This book was released on 2013 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite considerable regulation of tax practitioners by both statutory rules and professional ethical standards, when a tax advisor mishandles a client's tax work, whether because of incompetence, a conflict of interest or for some other reason, the client seeking redress must generally resort to malpractice or related actions against the errant tax advisor. Such actions draw upon a peculiar mixture of tax law, professional ethical standards promulgated by state bars and the IRS Office of Professional Responsibility and torts law, three areas of law usually frequented by different groups of experts. This article attempts to further understanding of this peculiar mixture by addressing core issues of malpractice and related causes of action in a tax practice context, covering issues such as the duties to the client, possible causes of action, damages, privity, statutes of limitations and repose, and the relevance of ethical rules. In addition, it discusses key procedures that tax practitioners can use to reduce their malpractice risk and explores some classic tax practice situations fraught with malpractice potential. While the discussion is largely based upon the standards applicable to lawyers, much of it applies equally to other tax practitioners, particularly CPAs. However, unlike other tax practitioners, lawyers generally cannot limit their malpractice liability prospectively or, if they can, can only do so with some difficulty. In addition, in some contexts lawyers may be subject to special rules, such as with regard to the applicable statutes of limitations. The article represents one view of important legal issues and concerns that tax professionals should bear in mind, along with other factors, in trying to prevent, avoid or mitigate the risk presented by malpractice-type litigation.

Fundamentals of Federal Tax Procedure and Enforcement

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Author :
Publisher : Aspen Publishing
ISBN 13 : 1543811019
Total Pages : 810 pages
Book Rating : 4.5/5 (438 download)

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Book Synopsis Fundamentals of Federal Tax Procedure and Enforcement by : Allen D. Madison

Download or read book Fundamentals of Federal Tax Procedure and Enforcement written by Allen D. Madison and published by Aspen Publishing. This book was released on 2022-10-27 with total page 810 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by a professor with experience on all sides of federal tax disputes, Fundamentals of Federal Tax Procedure and Enforcement provides students with a guide through the thicket of rules and procedures that comprise the federal tax system, helping them make sense of a seemingly random collection of dense rules and seemingly inaccessible entities governing federal tax procedure and enforcement. For ease of teaching and learning, Professor Madison breaks down the rules and concepts of tax procedures and enforcement into four distinct parts based on the decisions and determinations the parties to a tax dispute must make, as well as the rules affecting those decisions. Professors and students will benefit from: A new perspective on how to present the tax system to students A bird’s eye view of the tax system while drilling deep into essential topics A standalone resource—all necessary statutes and regulations within the text Probing notes and questions after each case that help put the cases in context A balance of technical language—less technical than the highly technical language used by tax practitioners, but more technical than law students have yet been exposed to in their legal studies

The Tax Practitioner

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Author :
Publisher :
ISBN 13 :
Total Pages : 272 pages
Book Rating : 4.3/5 (555 download)

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Book Synopsis The Tax Practitioner by : Denzil Y. Causey

Download or read book The Tax Practitioner written by Denzil Y. Causey and published by . This book was released on 1984 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt:

CPA Taxation and Regulation (REG)

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Author :
Publisher : Azhar UL Haque Sario
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.2/5 (159 download)

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Book Synopsis CPA Taxation and Regulation (REG) by : Azhar Ul Haque Sario

Download or read book CPA Taxation and Regulation (REG) written by Azhar Ul Haque Sario and published by Azhar UL Haque Sario. This book was released on 2023-09-05 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book, 'CPA Taxation and Regulation (REG)', is a comprehensive guidebook aimed to simplify the complex dynamics of the taxation and regulation sector for your benefit. Packed with years of industry insight, up-to-date decisions, and practical applications, it serves as an essential go-to tool for every accounting professional aspiring to become a Certified Public Accountant (CPA). The book starts strong, dealing with professional ethics, duties, and taxes under Area I. It drafts a roadmap to understand the depth of responsibilities in the CPA profession while interpreting tax laws for businesses and individuals. Following this, it delves into the intricate roots of Business Law in Area II. Here, you can expect a user-friendly exploration of the legal and statutory frameworks surrounding various businesses, partnerships, and corporate enterprises' transactions. The deeper complexities of Federal Taxation around property transactions are introduced through Area III. It covers the nitty-gritty of various property-related taxation types, casting light on deductions, gain or loss concepts, nontaxable exchanges, etc. Area IV campaigns towards making the enigmatic notion of Federal Taxation as applicable to individuals more comprehensible. It's outlined keeping modern American tax preparation needs in mind, addressing how to optimise tax payments or refunds for several situations that a qualified CPA might encounter. Next, Area V enhances understanding Federal Taxation around different entities. The write-ups in this section seamlessly combine legislation with case perspectives to illustrate partnerships, corporations, S corporations, trusts, estates, non profit organizations etc. Therefore, this book systematically takes you on an expedition diving deep into the tax law spectrum. It stands not just as a theoretical guide but represents a long-lasting mentorship that prioritises more real-time engagement with these subjects. Potential regulatory obstacles or nuances in business landscape are also demystified. 'Works Cited' defends the integrity of the details shared, conferring well-founded insights and theoretical vxuriences that mirror academic research standards. Designed purposively in easy English language, this KEY guide on taxation establishes a stance for both new Minds in accounting' fraternity and seasoned professionals alike. It achieves what it sets out to - simplify tax and regulatory comprehension without compromising variations and diverse business niches. In offering an enriching experience 'CPA Taxation and Regulation (REG)' hopes you mentors towards your CPA aspiration and adds value to your career and personal advancement.

Protecting Taxpayers from Incompetent and Unethical Return Preparers

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Author :
Publisher :
ISBN 13 :
Total Pages : 328 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis Protecting Taxpayers from Incompetent and Unethical Return Preparers by : United States. Congress. Senate. Committee on Finance

Download or read book Protecting Taxpayers from Incompetent and Unethical Return Preparers written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 2014 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: