MST Research Links

Table of Contents

California State Board of Accountancy

• Want to know how to become a CPA in CA?  See info for "licensing applicants" at above link

• Want to see how much CE a MST class counts for?  See info for Licensee Handbook at above link

How to Access RIA and CCH

• Access RIA Checkpoint from a computer at Rose Orchard or in the King Library - click here.

• Obtain an RIA Checkpoint user id at Rose Orchard or in the King Library - click here.

• Obtain a CCH user id and password by contacting Professor Annette Nellen - click here. Let her know which class you need it for.

• Log-on links:

  • CCH Access

  • RIA Checkpoint

Tax Research Links

Congressional bills	http://thomas.loc.gov
House Ways & Means	http://www.house.gov/ways_means/
Senate Finance Committee	http://www.senate.gov/~finance/
Joint Committee on Taxation	http://www.house.gov/jct/
Congressional Budget Office tax reports	http://www.cbo.gov/byclasscat.cfm?cat=33
Treasury Department	http://www.ustreas.gov/
Treasury Tax Policy Reports	http://www.treas.gov/taxpolicy/documents.html
Retrieve regulations	http://www.irs.gov/taxpros/article/0,,id=98137,00.html#26cfr
IRS	http://www.irs.gov/
IRS Glossary of Tax Terms	http://www.irs.gov/app/understandingTaxes/jsp/tools_glossary.jsp
IRS Electronic Reading Room (links to most IRS documents)	http://www.irs.gov/foia/article/0,,id=110353,00.html
Internal Revenue Bulletins	http://www.irs.gov/businesses/lists/0,,id=98230,00.html
Rev. Rul, Rev Proc. Notices, Ann from IRS in advance of IRB (pdf)	http://www.irs.gov/pub/irs-drop/
AODs from IRS website	http://www.irs.gov/foia/lists/0,,id=97630,00.html
Chief Counsel Notices	http://www.irs.gov/foia/lists/0,,id=97652,00.html
LMSB Industry Directives	http://www.irs.gov/businesses/corporations/article/0,,id=96915,00.html
IRS Letter Rulings	http://www.irs.gov/news/efoia/determine.html
IRS Information Letters	http://www.irs.gov/foia/lists/0,,id=97728,00.html
IRS Coordinated Issue Papers	http://www.irs.gov/individuals/article/0,,id=108655,00.html
IRS Legal Advice Issued by Field Attorneys	http://www.irs.gov/foia/article/0,,id=103755,00.html
IRS Audit Technique Guides (formerly MSSPs)	http://www.irs.gov/businesses/small/article/0,,id=108149,00.html
IRS Advance Notices of revenue rulings, revenue procedures, notices, etc.	Advance Notices
Excerpts from Internal Revenue Manual (IRM)	http://www.irs.gov/irm/index.html
Circular 230	http://www.irs.gov/pub/irs-pdf/pcir230.pdf
Government documents including federal register, GAO reports, and federal budget	http://www.gpoaccess.gov/multidb.html
U.S. Tax Court (recent opinions + other info)	http://ustaxcourt.gov/
Franchise Tax Board	http://www.ftb.ca.gov/
Calif. State Board of Equalization	http://www.boe.ca.gov/
California legislative proposals and legislation	http://www.leginfo.ca.gov/bilinfo.html
California Revenue & Taxation Code	http://leginfo.public.ca.gov/calaw.html
State Tax Agency Links	http://www.aicpa.org/yellow/yptsgus.htm
State Info Relevant to Accountants	http://www.aicpa.org/states/info/index.htm
Tax Analysts	http://www.tax.org/
AICPA's Statements on Standards for Tax Services and Interpretation (SSTS)	http://www.aicpa.org/download/tax/SSTSfinal.pdf
Law Dictionary from FindLaw

 

Reports That May be of Interest

• CRS Report on brief overview to history of federal taxation

• GAO Report on Alternative Filing Systems (10/96)

• GAO Report on Tax Treatment of Single and Married Individuals (9/96)

• GAO Report on IRS' Return Selection Process (2/99)

• GAO Report on Estimated Sales and Use Tax Loss from E-Commerce (6/00)

• CBO Report on the Marriage Penalty (6/97)

• AICPA, Tax Policy Concept Statement: Guiding Principles of Good Tax Policy: A Framework for Evaluating Tax
  Proposals, March 2001

How to obtain an RIA Checkpoint user id and passcode usable for the duration of your class

    Click on the following URL and enter the requested information.  You must do this from an SJSU computer - either at Rose Orchard or in the King Library. Once you've provided the requested information, the user id and passcode will be e-mailed to you.  Thereafter, you can access RIA Checkpoint from any computer with Internet access (the URL for that is http://www.checkpoint.riag.com).  Here is the URL you need to get started to set up your account:

    http://www.riahome.com/cploginids

OR - if you'll be using a computer at SJSU, such as in the King Library or computer lab, you can access RIA by clicking here.

If you want to buy Code or Regulation Books

How to obtain an RIA Internal Revenue Code book and or a set of federal income tax regulations, contact RIA sales rep Don Fisher and let him know you are an MST student at SJSU and inquire as to the student price and ordering procedure.

Administrative Matters

• Information about the SJSU MST Program

• SJSU MST Mission & Learning Objectives

• Directions to Off-Campus MST classrooms in San Jose (180 Rose Orchard Way)

• Buy your text online at Spartan Shops (or purchase it in person at the Spartan Bookstore on the main campus) Note: To find the book at the Spartan Shops website, go to Textbooks, and then select the appropriate MBA term (not fall, spring or summer)

• Purchase a code and/or tax regulation book from RIA at a discount

• California State Board of Accountancy

  • Want to know how to become a CPA in CA?  See info for "licensing applicants" at above link

  • Want to see how much CE a MST class counts for?  See info for Licensee Handbook at above link

Updated August 8, 2007

To reach Professor Annette Nellen

Return to MST home