Federal Tax Research 10th Edition by Steven Gill, Gerald Whittenburg, Roby Sawyers, Debra Sanders, William Raabe

تمرين 11

Classify each of the following items as a primary (P) or secondary (S) tax research authority:
a. An article in the Journal of Taxation
b. Taxes on Parade (a newsletter)
c. A U.S. Supreme Court decision on a tax matter
d. The U.S./Australia Income Tax Treaty
e. A discussion on earnings and profits in the Checkpoint Tax Coordinator 2d Tax Service