54. Use the Mertens service to answer the following questions.

a. The sale of a patent by the original individual inventor generally is treated as a capital gain, even for a professional inventor. Search for substantiation of this statement, using all three keyword search options: Terms and Connectors, Natural Language, and Template. How many documents does each search return? In what chapter and section was the relevant discussion of the law found for each keyword search option?

b. What is the topic matter covered by Chapters 9, 18, and 62 (Hint: For the TOC of Mertens, use More in Commercial Tax Services of the Tax Tab)?

c. In a Template Keyword search, use the terms: foreign earned income.

What chapter covers this topic? What BNA Portfolios and what Bittker &

Lokken Service documents does ResultsPlus suggest?

d. When was the Mertens service last updated?