Primary tax authority comes from statutory, administrative, and judicial sources. This includes, but is not limited to:

• Internal Revenue Code
• Revenue Rulings
• Financial Accounting Standards Board (FASB)
• U.S. Tax Court
• Supreme Court
• Circuit Court of Appeals
• Tax Treaties
• Treasury Regulations

2. Secondary tax authorities are unofficial sources of tax information such as journals, tax services, and newsletters. More specifically, sources include, but are not limited to:

• IRSpublications
• Taxjournals and newsletters
• Taxservices
• Press releases
• Annotated services

Questions:

2. Which commercial tax service would you choose if you were starting a tax practice and why?
4. What challenges would you anticipate going forward with using that tax service?
6. What would you expect to spend on that tax service? Why?