If a trial court decision has been appealed and the appellate court reversed the trial court's decision, the trial court decision is considered authoritative.
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Q6: Technical advice memoranda are considered primary authority
Q7: Private letter rulings are authoritative only for
Q8: A research memorandum is typically less detailed
Q9: The results of the tax research process
Q10: Editorial explanations provided by electronic tax services
Q12: Professional tax research conclusions should always be
Q13: The Internal Revenue Code is the primary
Q14: Tax judicial decisions each have a single,
Q15: The first step in the tax research
Q16: A single tax issue may result in
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