Topic 1
Respond to the following using current literature:
Locate a revenue ruling or other regulation. Explain what the ruling/regulation covers and how you might use that is support in your tax research. Also, identify any areas that you feel might be considered vague and open to interpretation.
Topic 2
Respond to the following using current literature:
What is an IRS Announcement? When is it used? In your opinion, could a tax practitioner rely on an IRS Announcement as authority for a tax return position? Would your answer change at all if we are talking about an IRS Notice?
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