Private letter rulings are authoritative only for the specific taxpayer to whom they are issued and cannot be relied on as authority by any other taxpayer.
Correct Answer:
Verified
Q2: Effective tax research often omits the first
Q3: Private letter rulings and technical advice memoranda
Q4: Novice tax researchers tend to examine less
Q5: Step 4 of the tax research process
Q6: Technical advice memoranda are considered primary authority
Q8: A research memorandum is typically less detailed
Q9: The results of the tax research process
Q10: Editorial explanations provided by electronic tax services
Q11: If a trial court decision has been
Q12: Professional tax research conclusions should always be
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