Information for Professor Nellen's Classes

San José State University

Click HERE for MST class schedule

Table of Contents

Administrative Matters Links to syllabi (materials are on Canvas): Business 223F (Accounting Methods)
MST News on Twitter Business 223A (Tax Research) Business 225F (State Taxation Fundamentals)
Primary Authority Links Business 223E  (High Tech Tax capstone)  
SJSU MST Mission & Learning Objectives Business 225H (Taxation of Property Transactions)  
Tips for Academic Success Business 225K (Advanced Ind Tax)  
Reports Sometimes Mentioned in Class   How to Get Free Student Membership in AICPA and CalCPA
Career & Personal Development Information Business 227B - Ethics for Tax Practitioners Social media links for MST Students and Alums
How to Reserve a Study Room in King Library Business 227D, Employment Tax/Modern Workforce How to Access RIA, CCH and BNA     
  Business 227E, Foundation for Understanding Taxation  

Administrative Matters

How to Access RIA, CCH, Tax Analysts and IRS Tax Research Tools

How to Get Free Student Membership in AICPA and CalCPA

Tips for Academic Success


Business 223F, Tax Accounting Methods and Periods 

Business 225K, Advanced Individual Taxes 


Business 223A, Tax Research & Decision-making (MST)  

Search various gov't websites
Gov't Printing Office
Internal Revenue Code

Above site provides table of contents and links to all sections. You can also find a specific code section (where you know the section number) by doing a Google search on, for example, "cornell 170" (to get IRC Section 170 on charitable contributions).
Congressional bills
House Ways & Means
Senate Finance Committee
House Committee on Rules
 (another source for committee reports)
Joint Committee on Taxation (many reports including the "Bluebooks" explaining enacted tax legislation)
Congressional Budget Office tax reports
Treasury Department
Treasury Tax Policy Reports
Retrieve regulations

(caution - may not be up to date),-Regulations-and-Official-Guidance#26cfr


Cornell University Law School website -
Fed regs - search or browse - go to Title 26

 also see tips on above site for browse and search
Tax regulations issued in 2011 to present (website maintained by Professor Nellen)
also see gov't website links at the above page

Search tips from the IRS

IRS Glossary of Tax Terms
IRS Electronic Reading Room (links to most IRS documents)
IRS/Treasury Priority Guidance Plan
Internal Revenue Bulletins

AODs from IRS website
Chief Counsel Notices
LB&I Industry Directives
IRS Letter Rulings
IRS Written Determinations
IRS Information Letters
IRS Coordinated Issue Papers
IRS Legal Advice Issued by Field Attorneys
IRS Audit Technique Guides (formerly MSSPs)
IRS Advance Notices of revenue rulings, revenue procedures, notices, etc.
Excerpts from Internal Revenue Manual (IRM)
Circular 230
Tax practitioner video and audio presentations
Government documents including federal register, GAO reports, and federal budget

Dept. of Justice - Tax Division
U.S. Tax Court (recent opinions + other info)
Court cases

You can find many federal, California and other court cases here. There is also a feature that lets you find some cases that  mention the case you were looking for. Note - unlikely to find all existing tax cases.
Franchise Tax Board
Calif Dept. of Tax & Fee Administration
Calif. State Board of Equalization
California legislative proposals and legislation 

California Revenue & Taxation Code
State Tax Agency Links
State Info Relevant to Accountants
Links to state legislatures
Links to municipal codes
Tax Analysts
AICPA's Statements on Standards for Tax Services and Interpretation (SSTS) click here
Tax Links website maintained by Alan Kalman (SJSU MST alum)


Reports Professor Nellen Sometimes Make Reference to in Class

Academic Integrity and Avoiding Plagiarism

University Policy: Your own commitment to learning, as evidenced by your enrollment at San Jose State University, and the University’s Academic Integrity Policy requires you to be honest in all your academic course work.  Here are some key points from that policy, but you are highly encouraged to read the entire policy as well.  The SJSU Academic Integrity Policy can be found at

Additional Information from Professor Nellen - "Avoiding Plagiarism" (required reading for BUS 223A).

When in doubt about anything you can or cannot do - ask your professor.  For example, never assume it is permissible to work with another student your homework.

Updated    October 30, 2021

To reach Professor Annette Nellen

Return to Professor Nellen's Web Page


Last Modified: Oct 30, 2021