Martha L. Salzman authored the tax research chapter of this book. Martha is a full-time adjunct assistant professor at the University at Buffalo School of Management, where she teaches the Masters-level professional tax research course and business law courses. Martha is a graduate of the University of Rochester (B.A., Political Science) and the University of Pennsylvania Law School (J.D.), and is licensed to practice law in the State of New York. Martha spent 18 years at the law firm of Phillips Lytle LLP, where her practice focused primarily on taxation, including advising clients regarding tax planning, compliance, audits and disputes. Martha enjoys using her real-world tax experience to better prepare students for their futures as tax and accounting professionals.