Multiple Choice
When performing step three of the tax research process:
A) A commercial tax service may provide an excellent starting point.
B) The researcher must discover all the facts concerning the client's transaction.
C) The researcher must communicate his or her conclusions to the client.
D) The researcher should always consult primary authorities first before turning to secondary authorities for guidance.
Correct Answer:

Verified
Correct Answer:
Verified
Q27: Based on the citation Rev. Rul. 89-157,
Q28: In the citation Rev. Proc. 2002-32, 2002-1
Q29: A research memorandum is typically less detailed
Q30: Revenue rulings are an example of administrative
Q31: Private letter rulings and technical advice memoranda
Q33: The Citator is a rarely used, unimportant
Q34: Which of the following statements regarding secondary
Q35: Tax research typically occurs as part of
Q36: Which of the following is not a
Q37: Private letter rulings are authoritative only for