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