Use the LexisNexis Academic Legal Search option to answer the following questions:
a. Select the Tax Law database and perform a terms and connectors search using the following terms: deferral, services, and advance payment with “and” connectors. What 2004 revenue procedures are listed in the results?
b. Which of the two revenue procedures found in a. discuss the deferral of advance payments?
c. What is the citation for the negative treatment that is distinguishing?