February 29th, 2020 
Requirement:
Prepare an outline of your technical analysis; cut and paste your findings of primary sources with complete citations (see exhibit 5.2 chapter 5 of the textbook) based on the facts, tax issue and tax questions. We are looking for 8-10 primary sources. You may include secondary source materials for your benefit. The purpose of this is to start to build your technical analysis for your memorandum and there is not a required format but by doing a complete technical analysis you will have much of the information you need to put the “tax analysis” for your tax research memorandum
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