Discuss why and how a researcher might use secondary authorities in performing tax research.
Answer to relevant QuestionsExplain why a researcher should consult the Citator before relying on a judicial opinion to support research conclusions. Indicate whether each of the following items is considered a primary authority or a secondary authority. a. Fin Hay Realty Co. v. U.S., 22 AFTR 2d 5004 (CA-3, 1968). b. §702(a). c. Rev. Proc. 77-37, 1977-2 C.B. 568. d. J. ...IRC Section 117 provides that qualified educational scholarships are not taxable in certain circumstances. Included in this exclusion are both scholarships and fellowship grants. a. Use Section 117 and the related ...Find the IRS website and locate the following items: a. Find the IRS publication dealing with moving expenses. What is its publication number? b. Find the IRS publication providing tax information relevant to divorced or ...Why do tax preferences often result in differences between book income and tax-able income? Would a book/tax difference from a tax preference be a permanent difference or a temporary difference? Which type of difference is ...
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