Difference between primary-secondary authority in tax law

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Reference no: EM133643322

Overview

This assignment will help you differentiate between primary and secondary sources in tax research and accurately cite appropriate resources. In addition, the assignment will help you to learn more about tax research databases and how to locate tax topics useful in understanding tax law and its application in practice.

Instructions

Using a tax research tool of your choice, complete the following research tasks. You may also use other online sources and Google as well. Check out Chapter for help in using online tax services:

A. Briefly describe the difference between primary and secondary authority in tax law. Using the tax research tool of your choice, locate an example of each and describe the differences between the two sources.

B. Using the tax research tool of your choice locate the following primary sources of tax law and correctly cite:

1. Supreme Court case

2. Court of Appeals case

3. Internal Revenue Code section

4. Final Regulation

C. Go to the U.S. Tax Court website

What different types of cases can be found on the site?
What is a Summary Opinion? Find one (and record its citation).
What is a Memorandum Opinion? Find one (and record its citation).
Find the court's Rules of Practice and Procedures. Summarize one (and its citation).

Reference no: EM133643322

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