Final answer:
The Cumulative Bulletin is not a commercial tax service; it is a governmental publication containing various official tax materials and is the correct answer to the question.
Step-by-step explanation:
The question asks which option is not a commercial tax service. Let us examine the options provided:
- RIA Federal Tax Coordinator 2d provides comprehensive federal tax information, which includes analysis, guidance, and primary source material.
- CCH Federal Tax Services offers an extensive range of tax information covering federal tax planning and compliance.
- BNA Tax Management Portfolios provide expert analysis and practical insights on different areas of tax law.
- The Cumulative Bulletin is a publication of the U.S. government that contains Treasury decisions, executive orders, tax conventions, legislation, court decisions, and other items of general interest. It is not considered a commercial tax service.
Therefore, the correct answer to the question is option d) Cumulative Bulletin, as it is not a commercial tax service but a governmental publication.