Ch.2 Quiz 1st Attempt
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School
Northcentral University *
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Course
1393
Subject
Law
Date
Feb 20, 2024
Type
docx
Pages
2
Uploaded by jhatchett594
Which of the following is an administrative source of primary authority?
revenue rulings
Collateral estoppel is a legal concept which:
bars relitigation on the same facts or same issues
Tax research issues can be divided into two main categories. These are:
fact and law issues
Which of the following statements is CORRECT regarding online tax research?
Most online tax services allow the use of connectors and wild cards.
Which of the following represents a law issue?
definition of a term used in the code
Which of the following statements describes the tax research process?
It requires mechanical skills combined with critical thinking.
In a closed-fact problem, the main goal of tax research is to:
find support for an action the taxpayer has already taken
Tax journals perform which of the following functions?
offer researchers expert analysis of unclear tax issues
keep researchers aware of current developments
suggest tax planning techniques
The final step of the tax research process is to:
communicate recommendations
Secondary sources are useful when:
conflicting primary authority exists
Once the research question has been stated, the researcher must next:
identify the keywords
All of the following are goals of tax research EXCEPT:
to find a perfect solution to a client’s problem, no matter how long it takes
A statutory source of federal tax law is:
tax treaties
The amount of a transaction represents a:
fact issue
A reference source that enables the researcher to follow the judicial history of court cases is known as:
a citator
Which of the following is an example of secondary authority?
tax journals
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