1) A tax practitioner must be comfortable with tax research:

a.	To learn about the tax law	c.	To not overlook the most recent changes in the law
b.	To locate proper authority to answer a question	d.	All of the above

2)

The following are all primary sources of tax law except:

a.	A private letter ruling	c.	A House Ways & Means Committee Report
b.	RIAs Checkpoint	d.	A temporary regulation