21. Which of the following is not one fthei steps in the tax research proces? A. Understand the client's transaction and ascertain the facts. B. Locate relevant tax law authority. C. Analyze relevant authority and answer the research questions. D. All of the above are steps in the tax research process. 22. Which of the following is not primary authority on which to base research conclusions? A. Journal of Taxation article written by a professor. B. Revenue ruling. C. U.S. Tax Court decision D. U.S. Supreme Court decision. 23. Which of the following is not administrative authority? A. The Internal Revenue Code B. Treasury regulations C. Revenue rulings D. Revenue procedures 24. What is the first step in the tax research process? A. Discover all the facts relevant to the taxpayer's transaction. B. Decide which tax library to use. C. Decide whether to read primary or secondary authority D. Formulate a precise research