The Use of Secondary Authorities Might Be Appropriate as Part

question 75

Multiple Choice

The use of secondary authorities might be appropriate as part of which step in the research process?

• A) Understand the client's transaction and ascertain the facts
• B) Identify the tax issues, problems, or opportunities suggested by the facts and formulate specific research questions
• C) Locate relevant tax law authority
• D) Document your research and communicate your conclusions