Secondary Authorities Should Always Be Cited When Documenting Tax Research

question 72

True/False

Secondary authorities should always be cited when documenting tax research conclusions.

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Definitions:

Make-Table Query

A database operation that creates a new table from the results of a query.

Crosstab Query

A query in a database that aggregates and possibly summarizes data in a tabular format, often used for comparison or analysis.

Append Query

An append query is a type of database query that adds records from one or more sources to the end of a table.

Query Grid

A graphical tool within database software that enables users to create and manipulate SQL queries by arranging table fields graphically.