What Is the First Step in the Tax Research Process

question 58

Multiple Choice

What is the first step in the tax research process?

• A) Discover all the facts relevant to the taxpayer's transaction.
• B) Decide which tax library to use.
• C) Decide whether to read primary or secondary authority.
• D) Formulate a precise research question.

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Definitions:

Decision Making

The cognitive process resulting in the selection of a belief or a course of action among several possible alternatives.

Emotional Changes

Variations in feelings and emotions that occur due to various factors, including age, environmental influences, and personal experiences.

Cognitive Changes

Alterations in mental processes such as perception, memory, and problem-solving that occur as part of the aging process, development, or in response to external factors.

Adolescence

A developmental phase following childhood, marked by physical, psychological, and social changes leading to adulthood.