Tax Research Assignment

    Case analysis needs to include 5 parts as following:
    1, the issue (what is the problem/question of the case?)
    2, Facts (only put relevant facts)
    3, Rules (need to use review of the relevant tax law sources as references, Ex.: Internal Revenue Code (IRC), Treasury, Regulations, Revenue Rulings, judicial authority, court cases)
    4, Argument/ analysis (how does the law apply to the fact?)
    5, conclusion (answer to the question and the issue)

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