Suggestions for the Preparations of the Tax Articles Authors' Aids
| Home · Online Publications · The Tax Adviser · Resource Guide · Authors' Aids · Suggestions for the Preparations of the Tax Articles |
|
|
Suggestions for the Preparations of the Tax Articles Authors' Aids |
|
The Tax Adviser strives to provide the highest quality periodical by publishing material that makes an important contribution to tax literature. In general, subjects should be treated in depth, rather than by a survey or summary approach. Undoubtedly, some of the suggestions below will be inappropriate for some subjects. Follow them only if you deem them appropriate and helpful.
Avoid the cut and paste approach to the preparation of articles; such material adds little to the tax literature.
Explanation of prior law or regulations should be included only to the extent it facilitates understanding of new legislation or regulations. In addition, the history or background of a concept, as exemplified through court decisions, should generally be extremely limited. In general, analysis should be presented in terms of the substantive issues; cases, rulings, etc., should be cited only as footnotes to support the analysis.
The article should be analytical and interpretive, not merely a rearrangement or rewording of the statute, regulations, committee reports, etc. Thus, statutory or regulatory arrangement or language should not be slavishly followed or quoted.
To the extent that the subject involves (relatively) novel concepts (e.g., Federally authorized tax practitioner), the article should be prepared on the premise that the readers are students rather than experts. Accordingly, new terms that will be used frequently should be fully explained at the outset.
Inclusion of examples, worksheets, checklists, flowcharts, summaries, etc., is highly desirable when such material clarifies or simplifies the concept discussed. These features make the article more visually attractive and much more useful and easy to understand.
Note and comment on unintended benefits or hardships, ambiguities and practical problems of compliance and administration.
Use examples as imaginatively as possible. If warranted, modify examples in regulations or committee reports. If examples in regulations or committee reports seem inconsistent with the Code, criticize them. Consider giving examples of what the statute or regulation (1) clearly includes, (2) clearly excludes or (3) ambiguously includes or excludes. A brief example may be worth a thousand words of explanation.
Tax planning opportunities, explained in the form of tips, pointers, hints, or through the use of comprehensive examples, should be included whenever possible.
