Topic: “Casualty loss deduction on illegal structure or building”
Just imagine if you were working in an accounting firm, and your supervisor or manager/partner asked you to write a tax research memo on an appropriate tax topic to refresh his or her understanding of the issues involved.
The paper should contain specific references to appropriate Code and Reg sections, any rulings or cases that are relevant, and any other citations. The paper shouldalso contain TWO US Federal Income Tax court cases from Checkpoint or Lexis-Nexis. Also, the paper should contain your analysis and suggestion to the client.
You must give proper credit in footnotes for any source you quote or paraphrase. The citation should be clear. Give the main name and citation found in Checkpoint or Lexis-Nexis. If possible, the paper should include a reference to some relatively recent development such as a new ruling or case on your topic. You can use the Citator to check for sources that refer to a source you already have. You can also search Checkpoint databases including a key word search.
Length: The paper should be at least three(3) and half double-spaced typed pages, but not longer than 5 pages. Don’t say more than you need to say. Use common sense and keep it straightforward. Also, use standard fonts and margins.
