Use a tax research database and answer the following questions. Then repeat answering the problem using either a different tax research database or an Internet search, and compare their ease of use and success in finding relevant sources for a comprehensive sophisticated solution.
a. Conduct a search of the U.S. Treasury Regulations using the keyword “moving expenses.” List two documents from your search and their dates.

b. Conduct a search of the IRB/CB using the keyword “tuition credit.” List the three most recent documents produced from your search. Use proper citation format.