Problem
The purpose of this tax research problem is to help you develop skills in researching tax issues.
i. Compare and contrast the three types of tax law sources and give examples of each.
ii. What are the basic differences between regulations, revenue rulings, and private letter rulings?
iii. How is the Internal Revenue Code organized, and what are some reasons why understanding the organization of the Internal Revenue Code may prove useful?
iv. In writing a case brief, what is the FICA model of analysis and what information should be presented in each of the sections on Facts, Issue, Conclusion, and Analysis?