A File Memorandum Should Not Include Citations to Secondary Sources

question 23

True/False

A file memorandum should not include citations to secondary sources of tax law, such as commercial tax services.

---

Definitions:

Modern-Day

Referring to the current time period or the contemporary era.

Manual Labor

Manual labor entails physical work done by people, often involving the use of hands and physical strength, as opposed to work done by machines or requiring mental skill.

Trail of Tears

Refers to the forced relocation during the 1830s of Eastern Native American tribes to territories west of the Mississippi River, which resulted in the deaths and suffering of thousands.

Cherokees

A Native American people originally from the southeastern United States, now primarily located in Oklahoma and North Carolina.