Final answer:
The FASB's Codification is not one of the useful and reliable tax periodicals to consult when conducting tax research.
The correct answer is option 3) FASB's Codification.
Step-by-step explanation:
The correct answer is FASB's Codification. FASB's Codification is not a tax periodical but rather a comprehensive database of accounting standards. It is used to research accounting-related topics, not specifically tax-related topics.
On the other hand, the other options listed are tax periodicals that are commonly consulted for tax research:
- The ATA Journal of Legal Tax Research
- The Tax Adviser
- Tax Law Review
- Journal of Taxation
These periodicals provide up-to-date information, analysis, and scholarly articles on various tax issues.