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