48. Using Tax Analysts, answer the following questions.

a. With Federal Tax Explanations and Code Section Summaries databases perform a keyword search using the following words: employee business expense.

Describe the results when the search type is: (1) word or phrase

(2) and (3) or (4) proximity.

b. The Quick Reference Tables provide information on the per diem deemed substantiation. What Revenue Procedure is listed as a source document for the most current time period? What Code sections does this Rev. Proc.
address?

c. For what does the IRS acronym COGS stand? (Hint: Look in the Tax Directory.)

d. What is the title of the first article in the most current issue of Tax Practice?
Provide the date, volume, and number of the issue.