Research Project -- Spring 2002
Resources Downloads and Links

LINKS:

IRS (Pubs., Rulings, other links)

U.S. Code (incl. Title 26, Internal Revenue Code)

Treasury Regs

DOWNLOADS

Other IRS Letter Ruling

 Field Service Advice

Rev.Rul. 84-78

Court Decisions

Black & Decker Corp. v. Comm'r, T.C. Memo 1991-557

Hunt v. Comm'r, 90 T.C. 1289 (1988).

Northwest Corp. v. Comm'r, 108 T.C. 358 (1997).

 

Article: E-Commerce & Tax Haven Business Locations
Article: General Tax Jurisdiction Discussion
Article: Electronic Commerce and Non-Resident Aliens
Article: Balancing National Interest in the Taxation of Ecommerce

PROJECT-RELATED PAPERS

Instructions for Research Project
Scenario
Research Memo Format
General Format Rules for Submissions
Citation Format
Project Part 1 Comments
Project Part 2 Comments
Sample Research Memorandum