Question

Which of the following is not a common tool used in conducting tax research?

1) citator
2) annotated tax service
3) topical tax service
4) keyword search
5) None of the above

Answer 1

All of the options listed - citator, annotated tax service, topical tax service, and keyword search - are common tools used in tax research. Hence, the correct answer to the question is option 5) None of the above.

Step-by-step explanation:

The question seeks to identify which tool is not commonly used in conducting tax research. Tax research involves the process of finding solutions to tax-related questions or issues by analyzing tax laws, regulations, court cases, and other tax-related documents. Here are the common tools used for conducting tax research:

• Citator: A tool that provides information about the subsequent history and treatment of judicial decisions and statutory provisions.
• Annotated tax service: A compilation of tax laws, regulations, and court cases, often accompanied by explanations and interpretations by experts.
• Topical tax service: A research tool that arranges tax information by topic to facilitate easier access and understanding of tax laws.
• Keyword search: A digital search functionality that allows users to find information by typing relevant words or phrases into a search engine or database.

All of the listed options are indeed common tools used in tax research. Therefore, the correct answer is: 5) None of the above.