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.

---

Definitions:

Dissociative Amnesia

A disorder characterized by an inability to recall important personal information, usually of a traumatic or stressful nature, that is too extensive to be explained by ordinary forgetfulness.

Subpersonalities

Different aspects of a person's character that are part of the whole persona but can have conflicting attitudes, values, and responses.

State-Dependent Learning

Learning that becomes associated with the conditions under which it occurred, so that it is best remembered under the same conditions.

Neurobiological Concordance

The agreement or similarity in neurobiological patterns or structures among individuals or in relation to certain behaviors or conditions.