Using an electronic research database such as Checkpoint, CCH Tax Research Net-Work, or LexisNexis, do a keyword search that includes both the phrase capital gain and the keyword livestock. Include both primary sources and editorial materials in your search.
a. How many documents did your search find that meet these search criteria?
b. Of the documents found, how many represent primary authorities and how many are secondary authorities?
c. Of the documents found, provide citations to two primary authorities and two secondary authorities.