When Posed with a Particularly Complex Tax Question, a Researcher

question 29

Multiple Choice

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

• A)The Internal Revenue Code
• B)The Treasury Regulations
• C)The applicable legislative history
• D)A "tax service" (e.g., CCH, RIA)

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Definitions:

3/5 Clause

A provision in the United States Constitution that counted three-fifths of the slave population for purposes of taxation and representation.

Enfranchising

Granting a group or individual the right to vote in political elections.

Post-Civil War Amendments

Amendments to the U.S. Constitution, specifically the 13th, 14th, and 15th, enacted after the Civil War to abolish slavery, establish equal protection under the law, and secure voting rights regardless of race.