Final answer:
FASB's Codification is not a tax periodical; it is an authoritative resource for accounting standards. The correct answer to the question is e. FASB's Codification. All other options are recognized tax periodicals beneficial in tax research.
Step-by-step explanation:
The question asks to identify which publication is not a useful and reliable tax periodical for conducting tax research. Among the choices provided, e. FASB's Codification stands out because it is not a periodical.
It is actually an authoritative compendium of accounting standards published by the Financial Accounting Standards Board (FASB).
The other options listed, such as The Tax Adviser, ATA Journal of Legal Tax Research, Journal of Taxation, and Tax Law Review, are all respected tax periodicals that provide insights, commentaries, and analysis on tax laws and advisories.
These resources are indeed valuable for students, accountants, and legal professionals in staying informed about current tax research and discussions.
Therefore, the correct answer is e.FASB's Codification.