Tax questions arise when a unique set of facts is examined in light of general rules of tax law. Learning to identify and phrase the critical tax questions implicit in any set of facts is no small accomplishment. In many instances, the most important questions are by no means obvious. The more experienced the tax adviser, the easier it is to identify and ask the right questions. For the beginner, asking the right question is often the most difficult part of tax research.
Basic knowledge of performing tax research
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