Question 1

Tax research issues can be divided into two main categories. These are:

Accepted Answer

A) fact and law issues 
B) primary and secondary issues 
C) major and minor issues 
D) internal and external issues 
E) tax and nontax issues 
A) fact and law issues 
B) primary and secondary issues 
C) major and minor issues 
D) internal and external issues 
E) tax and nontax issues

Question 2

Which of the following is an example of secondary authority?

Accepted Answer

A) tax treaties 
B) tax journals 
C) U.S. Constitution 
D) tax laws by Congress 
A) tax treaties 
B) tax journals 
C) U.S. Constitution 
D) tax laws by Congress

Question 3

Commercial databases are ideal sources for having the most up-to-date information on tax laws and scenarios.

Accepted Answer

A) True 
 B)False

Question 4

The U.S. Constitution is a statutory source of tax law.

Accepted Answer

A) True 
 B)False

Question 5

Skilled tax research requires a combination of reasoning and creativity.

Accepted Answer

A) True 
 B)False

Question 6

The CPA exam is prepared by the AICPA.

Accepted Answer

A) True 
 B)False

Question 7

Google Scholar is an example of an online, free tax-related internet site.

Accepted Answer

A) True 
 B)False

Question 8

List the significant tax facts that often influence the client's situation:

Accepted Answer

Significant facts that often influence t

Question 9

Collateral estoppel is a legal concept which:

Accepted Answer

A) allows relitigation on the same facts or same issues 
B) bars relitigation on the same facts or same issues 
C) requires that the court resolve factual issues in a taxpayer's favor 
D) none of these are correct 
A) allows relitigation on the same facts or same issues 
B) bars relitigation on the same facts or same issues 
C) requires that the court resolve factual issues in a taxpayer's favor 
D) none of these are correct

Tax research issues can be divided into two main categories. These are:

Which of the following is an example of secondary authority?

Commercial databases are ideal sources for having the most up-to-date information on tax laws and scenarios.

The U.S. Constitution is a statutory source of tax law.

Skilled tax research requires a combination of reasoning and creativity.

The CPA exam is prepared by the AICPA.

Google Scholar is an example of an online, free tax-related internet site.

List the significant tax facts that often influence the client's situation:

Collateral estoppel is a legal concept which:

Introduction to Tax Practice and Ethics

Constitutional and Legislative Sources

Administrative Regulations and Rulings

Judicial Interpretations

Tax Services Ria Checkpoint

Tax Services CCH Intelliconnect

Tax Services Specialty and Others

Multijurisdictional and Other Research

Financial Accounting Research

Communicating Research Results

Tax Planning

Working With the IRS

Tax Practice and Administration: Sanctions, Agreements, and Disclosures

Filters

Exam 2: Tax Research Methodology

Tax research issues can be divided into two main categories. These are:

Which of the following is an example of secondary authority?

Commercial databases are ideal sources for having the most up-to-date information on tax laws and scenarios.

The U.S. Constitution is a statutory source of tax law.

Skilled tax research requires a combination of reasoning and creativity.

The CPA exam is prepared by the AICPA.

Google Scholar is an example of an online, free tax-related internet site.

List the significant tax facts that often influence the client's situation:

Collateral estoppel is a legal concept which:

Introduction to Tax Practice and Ethics

Constitutional and Legislative Sources

Administrative Regulations and Rulings

Judicial Interpretations

Tax Services Ria Checkpoint

Tax Services CCH Intelliconnect

Tax Services Specialty and Others

Multijurisdictional and Other Research

Financial Accounting Research

Communicating Research Results

Tax Planning

Working With the IRS

Tax Practice and Administration: Sanctions, Agreements, and Disclosures

Filters