Research products prepared by publishing companies can be relied on as primary tax authorities.
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Verified
Q48: The internal revenue laws were revised by
Q49: The purpose of revenue rulings is to
Q50: Upon examination of a tax return, the
Q51: If the taxpayer disagrees with an examiner's
Q52: The American Institute of Certified Public Accountants
Q54: The United States Tax Court is a
Q55: Practice before the IRS is available only
Q56: Secondary sources of authority such as tax
Q57: The Internal Revenue Code and IRS revenue
Q58: Regulations may be legislative, interpretative, and procedural,
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