When researching a complex tax question, a researcher with little previous experience with the issue would be best served at the outset by consulting

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A "tax service" like CCH or RIA would be the best choice for a researcher with little previous experience on a complex tax question as they provide easy-to-read explanations and analyses of tax law decisions and changes. They also provide access to relevant cases, statutes, and regulations. While the Internal Revenue Code, Treasury Regulations, and legislative history are important sources of information, they can be difficult to navigate for someone who is not familiar with tax law.

When Researching a Complex Tax Question, a Researcher with Little