Tax Research Techniques.

Tax Research Techniques, by Robert L. Gardner, Dave N. Stewart and Ronald G. Worsham, Jr. (AICPA, 7th ed., 2005), is designed to aid tax advisers in developing their research skills. The book employs a systematic approach to tax problems, based on five steps: the critical role of facts, the elusive nature of tax questions, locating and assessing authority appropriate to the fact pattern and communicating the findings. Included are specific, detailed examples. The book is a helpful tool for the practicing tax adviser and for classroom instruction. It incorporates the continuously evolving advances in the technology of computer-assisted tax research and online research. 277 pages; $55 (members), $68.75 (nonmembers). Contact [phone]; www.cpa2biz.com.

Philip R. Fink, J.D., CPA

Professor of Taxation

University of Toledo

Toledo, OH