Chapter 1: Overview of College & University Taxation

1.1 HISTORICAL OVERVIEW
1.2 TAX RESOURCE MATERIAL
1.3 DESCRIPTION OF LEGAL AUTHORITIES

(a) Court Cases
(b) Internal Revenue Code
(c) IRS Regulations
(d) Revenue Rulings
(e) Revenue Procedures
(f) Internal Revenue Manual
(g) Announcements and Notices
(h) Private Letter Rulings
(i) Technical Advice Memorandums
(j) Frequently Asked Questions
(k) Exempt Organizations (EO) Continuing Professional Education Texts
(l) Audit Technique Guides


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