Table of Contents

Preamble. 3

Course Learning Objectives 4

Chapter 1 - The Internet - Tax Research Fast & Free - Section 1. 14

Introduction. 15

Chapter 1 - Section 1 Review Questions 19

Chapter 1 - The Internet - Tax Research Fast & Free - Section 2. 20

What is the Internet?. 20

Who’s on the Internet?. 20

Internet History, Evolution & Revolution. 23

Chapter 1 - Section 2 Review Questions 26

Chapter 1 - The Internet - Tax Research Fast & Free - Section 3. 28

Internet & World Wide Web. 28

Chapter 1 - Section 3 Review Questions 30

Chapter 1 - The Internet - Tax Research Fast & Free - Section 4. 32

Connecting to the Internet 32

Chapter 1 - Section 4 Review Questions 35

Chapter 1 - The Internet - Tax Research Fast & Free - Section 5. 36

Hardware. 36

Chapter 1 - Section 5 Review Questions 39

Chapter 1 - The Internet - Tax Research Fast & Free - Section 6. 40

Phone Modem Optimizing. 40

Cable Modems. 40

Computer Monitor 40

Satellite. 40

Connection. 40

Selecting an ISP. 41

Chapter 1 - Section 6 Review Questions 43

Chapter 1 - The Internet - Tax Research Fast & Free - Section 7. 44

Software. 44

Microsoft Explorer (Edge) & Others. 45

A Short Course on Browsers. 45

Chapter 1 - Section 7 Review Questions 47

Chapter 1 - The Internet - Tax Research Fast & Free - Section 8. 49

“Surfing” (and Sometimes Crawling On) the Net 49

Internet Addresses. 50

Internet Security. 50

E-Mail 54

Chapter 1 - Section 8 Review Questions 55

Chapter 1 - The Internet - Tax Research Fast & Free - Section 9. 56

Privacy & Security. 56

E-Mail Addresses. 56

Mailing Lists & Newsgroups. 57

ABA-TAX.. 59

ABA- PTL.. 61

Accountant Forums. 62

E-Mail Addresses. 63

E-Mail Programs. 63

Attachments. 63

Filtering. 64

Chapter 1 - Section 9 Review Questions 65

Chapter 1 - The Internet - Tax Research Fast & Free - Section 10. 66

E-Mail Etiquette. 66

Junk & Spam Mail 67

Speeding up the Internet 68

Start with a Blank Home Page. 68

Using Multiple Windows. 68

Chapter 1 - Section 10 Review Questions 69

Chapter 1 - The Internet - Tax Research Fast & Free - Section 11. 70

Strengths & Weaknesses of Web Research. 70

History vs. News. 70

Statutes & Regulations. 70

It’s Unofficial 73

Pros & Cons of Free Service. 73

Law Libraries & Site Lists. 73

Cornell Law School - Federal & State. 74

Duke University Law - Federal & State. 74

Georgetown University Law School - Federal 75

University of Iowa - Federal & State. 76

Chapter 1 - Section 11 Review Questions 79

Chapter 1 - The Internet - Tax Research Fast & Free - Section 12. 80

Tax Sites Guide - Federal & State. 80

Tax Planning Resources. 82

Existing Law.. 82

Current Federal Tax Law.. 82

Internal Revenue Code. 82

Treasury Regulations. 84

Federal Register 84

Chapter 1 - Section 12 Review Questions 87

Chapter 1 - The Internet - Tax Research Fast & Free - Section 13. 89

Internal Revenue Bulletin & Private Letter Rulings. 89

Federal Cases. 90

U. S. Supreme Court Decisions (running from 1990) 90

Federal Courts of Appeals Decisions. 91

Current California Law.. 92

California Statutes. 94

California Case Law.. 94

Chapter 1 - Section 13 Review Questions 96

Chapter 1 - The Internet - Tax Research Fast & Free - Section 14. 97

Proposed Law.. 97

Pending Federal Law.. 97

Congress. 97

E-Mail Your Senator/Representative. 100

Pending California Law.. 101

California State Senate & Assembly. 101

Contacting Your California State Representative. 102

Articles, Commentaries & Treatises. 103

Villanova Law School Tax Compendium... 103

Chapter 1 - Section 14 Review Questions 105

Chapter 1 - The Internet - Tax Research Fast & Free - Section 15. 106

Havens’ Legal Research for Estate Planners - Articles. 106

Accounting Today Articles for Advisors. 107

Developments & Newsletters. 108

The Tax Prophet 108

Tax Tips & Facts. 108

TaxWire. 108

Newsgroups & Usenet 110

Chapter 1 - Section 15 Review Questions 113

Chapter 1 - The Internet - Tax Research Fast & Free - Section 16. 114

Tax Forms. 114

Federal Tax Forms & Publications. 114

California Tax Forms & Publications. 115

Administrative Agencies. 117

IRS. 117

Franchise Tax Board. 117

Search Sites. 117

All-In-One Sites. 118

Case, Legislation & Regulation Search. 118

One Size Fits All Sampler 118

Chapter 1 - Section 16 Review Questions 119

Answers & Explanations 121

Appendix A - Expanded List of Internet Addresses - Section 17. 171

Expanded List of Internet Addresses. 171

Acrobat Reader - The Document Download Standard. 172

Art - The medium is the message. 172

Autos & Vehicles. 172

Boalt Hall - My Law School 173

Books - General Interest 173

Business - Individual greed is the good of all, Mr. Smith. 173

Calculators - The harmony of numbers. 174

California Culture - The Home of Zorro. 174

Clip Art, Photos & Sounds. 174

College Planning - Knowledge is Power 174

Consumer Rights & Info - Forgive All But Insist on Your Rights. 175

Electronic Texts & Books. 175

File Conversion. 175

Financial - Only Self-Sufficiency Earns the Privilege to Help Others. 175

Advice & Commentary. 175

Advisor Ratings. 175

New folder 175

Buy Hold Sell Recommendations. 176

General 176

Reports & Summaries. 176

Analysis - Evaluation & Selection Strategies. 176

Active Methods - Working the Numbers. 176

Passive Methods - Investing on Auto-Pilot 176

Asset Allocation. 176

Associations & Groups. 176

Brokers. 176

Discount On-line. 176

Full Service. 177

Ratings. 177

Budgeting & Managing Debt 177

Calculators. 178

Clubs - Just a Sampling. 178

Commodities & Futures. 178

Derivatives. 179

Discussion Groups, Message Boards & Chat 179

DRIPs - Dividend Reinvestment Plans. 179

Education. 179

FAQs. 179

General 179

Glossaries & Dictionaries. 180

Tutorials & Guides. 180

Financial Planning. 180

Insurance - Manage Risk. 180

Agencies. 180

Calculators. 180

Education. 181

General 181

Health. 181

Legal 181

Property & Liability. 182

Quotes. 182

Ratings. 182

Magazines & Periodicals. 182

Market Monitors. 183

Market Research & Investigation. 183

Annual Reports. 183

Annuities. 183

Bonds. 183

Charts. 184

Mutual Funds. 184

General 184

Indexed Funds. 184

No-Load. 184

Numbers, Statistics & Indexes. 184

Prospectuses. 185

SEC Filings. 185

Stocks & Companies. 185

Market Simulation Games. 185

News - Financial 186

General 186

Mutual Fund News. 186

Options. 186

Portfolio Trackers. 186

Quotes. 187

Cusip #s. 187

General 187

Historical 187

Real Time. 187

Rates. 187

Currency Exchange. 187

Loan & Savings. 187

Real Estate. 188

General 188

News. 188

Property. 188

REITs. 188

Risk Tolerance. 188

Screeners. 189

Food & Diet - You Are What You Eat 189

Fraud. 189

Humor & Wit - Don't Confuse Stimulation With Thought 189

Comedy Newspapers. 189

Jokes. 189

Mark Twain. 190

Huntington Beach - My Home. 190

Internet - Guides, Marketing & Information. 190

Dictionaries & Reference. 190

E-mail Viewers. 190

Guides. 190

Marketing & Promotion. 190

Permanent E-Mail Address. 190

Resources. 191

Web Page Design. 191

Language - The Medium of Abstract Thought 191

Law - Limit the strong in treading upon the weak. 191

Asset Protection. 191

Books. 191

Business Entities. 191

Codes & Public Laws. 191

Commercial Law & Contracts. 192

Divorce & Family Law.. 192

California. 192

Forms & Agreements. 192

General 192

Eldercare. 193

General Issues. 193

Medicare & Medicaid. 193

Nursing Homes & Living Alternatives. 193

Employment & Labor 193

Federal 193

Agencies - General 193

Antitrust 194

Bankruptcy. 194

Civil Procedure. 194

Constitution. 194

Copyright 194

Courts. 194

Executive Orders. 195

Immigration. 195

Patent 195

Pending Legislation. 195

Search - Federal 195

Social Security. 195

Trademarks. 195

U.S. Government Documents. 196

Forms. 196

Law Schools & Libraries. 196

Lawyers. 196

Legal Resourses - General 196

Municipal City Codes. 197

Real Estate. 197

Search. 197

State. 197

California. 197

Bar 197

Codes. 197

Courts. 197

Forms. 198

Legislature. 198

Search. 198

General State Resources. 198

Uniform & Model Codes. 198

Live Cameras. 199

Loans & Mortgages - Don't lend money, it causes amnesia. 199

Maps & Directions. 199

Medical 199

Music. 199

My Web Pages. 199

News. 200

Search Sites. 200

Sources. 200

Newsgroups. 200

Newsletters. 200

Office Utilities - Work Smart 200

Firewalls. 200

General 201

Virus Scan. 201

Web Calendars & PIMs. 201

Web Drives. 201

Word Processors. 201

Package Tracking. 201

Philosophy - Seek the Truth. 201

Politics - Tyranny Requires Consent 202

Public Records. 202

Real Estate. 202

Foreclosure Resources. 202

Reference - Its Important to be Correct 203

Dictionaries. 203

Encyclopedias. 203

Research & Reports. 203

Religion - A Voluntary Suspension of Disbelief. 203

Retirement Planning - Don't Get Old Without Money. 203

Rome - My Heritage - Hail Victory. 204

Science - The Triumph of Reason & Knowledge. 204

Search - Seek and You Shall Find. 205

General Search Sites. 205

Meta Search Sites. 205

News & Periodical Search Sites. 205

People Search Sites. 205

Shareware, Freeware & Updates. 206

Shopping - Spend Wisely Or Not At All 206

Auctions. 206

Computers & Software. 206

Coupons. 206

Food. 207

General Merchandise. 207

Music. 207

Product Comparison. 207

Videos. 207

Statistics - Know the Facts. 207

Tax - The Ransom for Civilization. 207

Accountant & Attorney Locators - Tax. 207

Accounting & Legal Associations. 208

Applicable Federal Rates. 208

Articles. 208

Audit 208

Books. 209

Calculation. 209

California. 209

Code - Federal 210

Commentary. 210

Congressional Bills & Acts. 210

Congressional Committees. 210

Congressional Publications. 211

Continuing Professional Education (CPE) 211

Courts & Cases. 211

Circuit Courts of Appeal Cases. 211

Court of Federal Claims Cases. 212

General 212

Supreme Court Cases. 212

Tax Court Cases. 212

Divorce & Family Taxation. 212

Employee Independent Contractor 212

Estate Tax Law & Planning. 213

Forms. 213

General 213

FASB.. 214

Federal Register 214

Foreign & International 214

Forms. 214

Fraud. 215

Health Savings Accounts. 215

Investment Taxation. 215

IRAs. 215

IRS - Announcements. 216

IRS - Audit Techniques Guides. 216

IRS - Bulletins. 216

IRS - General Interest 216

IRS - Notices. 217

IRS - PLRs, AOD, etc. 217

IRS - Pronouncements by Year 217

IRS - Publications. 217

IRS - Revenue Procedures. 218

IRS - Revenue Rulings. 218

IRS Procedures. 218

Libraries. 218

Links & Sites. 218

Magazines. 219

Mailing Lists & Discussion Groups - Taxes. 219

News - Taxes. 219

Offers in Compromise & Other Tax Problems. 219

Payroll Taxes. 220

Pending & Recent Legislation. 220

Per Diem Allowances. 220

Protesters. 220

Rates & Tables. 220

Regulations. 220

Research - Tax. 221

Software. 221

State Tax Forms. 221

State Taxes. 221

Income Tax. 221

Sales Tax. 221

Tax Free Exchanges. 221

Tax Subscription Services. 222

Valuation - Everything's Price But Nothing's Value. 222

Tech Support 222

Travel Reservations. 222

Video. 223

Weather & Traffic. 223

Glossary. 225

Index of Keywords & Phrases 228

Final Examination. 231