Feel free to add to this page if you find other tax resources. There are lots out there.

Here is the link to the Tax Research PowerPoint

If you do not have PowerPoint you can down load the PowerPoint Viewer for free from MicroSoft

• Here are a few answers to the question Kristina asked about if proposed regulations ever become binding.

• First, the literature I found states that proposed regulations are indicative of the IRS's position but neither the courts nor the IRS are bound by them.

• Second, is an answer I received from a Law Librarian who used to be a tax accountant:

"I'm answering from my perspective as a former tax accountant. Proposed

regs do not ever become "binding," but as a practical matter, they are

followed since they're the best indication of the IRS's position. Brave

souls may choose not to follow proposed regs for various reasons, but

they'd better have a sound legal position for doing so."

• Third, another answer from a law librarian at the Federal Reserve: "A proposed rule published in the Federal Register that has not been

finalized will not be published in the Code of Federal Regulations and is

not effective or binding on anyone. Perhaps, it may be used as a "guidance"

to IRS thinking about a certain tax matter, but it has no force of law.

The IRS, unlike most federal agencies, frequently publishes proposed rules

and temporary final rules on same subject on the same day, but proposed

rules are still proposed rules until they have been published as temporary

or final rules with effective dates. See 5 USC 553."