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Read the various firms’ ASC 740 accounting for income taxes handbooks. They’re completely free and have tons of details/examples. PwC’s is highly regarded by many.
Also, this advice is meaningless unless you also actually work on provisions in practice. I assume this may require some networking on your part but the information never really crystallizes until you see it day in and day out. Source: ASC 740 is ~50% of my job description.
Internal Revenue Code and ASC 740
I’m 8 years into M&A tax and if I open a provision it’s still like a foreign language to me
This. I have to spend a week with a provision to know what’s going on
Also curious