Use the Checkpoint Federal Practice Area Indexes to answer the following questions:

a. Which federal primary source materials have indexes?

b. In the FTC Topic Index, determine which paragraph(s) discuss the manufacturer’s excise tax on racing car tires (hint: look under R for racing).

c. Using the paragraphs found in the previous part, determine which revenue ruling holds that the tire excise tax depends on the type of tire and not the use of the tire when sold.

d. In the Current Code Topic Index, determine which Code section provides the amount of excise taxes on vaccines.

e. When was the effective date of the change from different rates on vaccines to a uniform rate?

f. Find the House committee report related to the change to a uniform rate. According to the report, why was the vaccine excise tax originally established?