From the e-Activity, evaluate the importance of the principal issue litigated in the case in question using the tax research steps outlined in Appendix A of your text.
According to Appendix A of the text there are six steps in the tax research process:
- Determine the fact.
- Identify the issues.
- Locate applicable authorities.
- Evaluate these authorities.
- Analyze the facts in terms of applicable authorities.
- Communicate conclusions and recommendations to others.
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