Answer:
a.
Primary sources represent the law itself as interpreted by the statutory, administrative and judicial entities of the government while secondary sources can be generally defined as interpretations of the law done by non-governmental entities.
b.
The type of authority which professional tax research conclusions should be based on are the primary sources.
Explanation:
a.
Primary sources of tax information are documents that are provided directly by an authority usually the government. Primary sources usually carry heavy weight especially when there is a conflict in the understanding of a federal tax law. These sources are often used by law practitioners as a basis in understanding cases of a similar nature. Some examples of primary sources of tax information include; internal revenue code, final and temporary regulations, non-codified federal tax statutes, and judicial decisions on tax matters. In general primary sources represent the law itself as interpreted by the statutory, administrative and judicial entities of the government. They can be used in a case where a tax payer in arguing his or her case about their tax position in a court of law.
Secondary sources of tax information are documents that are provided by information vendors who provide research services, legal analysis and tax professionals. These sources usually rely on the professionalism and experience of individuals who have gained a reputation on tax law for advice and direction. Some examples of secondary sources include; legal periodicals like academic journals, legal analysts, scholars and tax law reporters. Secondary sources can be generally defined as interpretations of the law done by non-governmental entities.
b.
Professional research is usually done to enable one advance in his/her career in order to gain acceptance as an expert in that particular field. For one to join the ranks of a professional, they first need to prove their mastery of the knowledge in that particular profession. In our case, one needs to be aware of the law as provided by an authority. This means that one needs to argue his/her case in reference to the primary sources since these sources carry more weight in terms of understanding and experience as opposed to secondary sources that represent personal views that might be susceptible to bias. On this note, the type of authority which professional tax research conclusions should be based on are the primary sources.
Answer:
option (D) $ 2,750
Explanation:
Data provided :
Assessed value of John and Mary Billings = $ 110,000
Tax rate = 25 mills per $ 1.00
or
Tax rate in dollars = 25/1000 = 0.025 / $ 1.00
therefore,
Tax they have to pay = Assessed value of John and Mary Billings × Tax rate
or
Tax to be paid = $ 110,000 × 0.025 = $ 2,750
Hence,
the correct answer is option (D) $ 2,750
The still-face interaction paradigm
<span>An experimental task was introduced in 1978 to prove that infants actively contribute to social interaction. It is called the Still-Face Paradigm or SFP.</span>
<span>In the experiment, 3 phases of face-to-face interaction of infants with an adult were tested: the normal interaction, the still-face (where the adult becomes unresponsive and maintains a neutral facial expression), and a reunion where the adult resumes normal interaction.</span>
<span>Indeed, the still-face paradigm showed effects like increased gaze aversion and less smiling. </span>
Answer:
The correct answer is d. $0.31 per client-visit; $24,766 per month.
Explanation:
The costs can be of fixed nature or a variable nature or of a mixed nature. A mixed costs contains a component of both fixed and variable costs. The high-low method is used to calculate the variable component per unit of a mixed cost. Th formula for high low method is:
Variable cost per unit = (Highest activity cost - Lowest activity cost) / (Highest activity level - Lowest activity level)
the highest activity is in June, 13400 client visits and the highest cost is also of this activity. The lowest activity is in August, 11207 client visits and the lowest cost belongs to this activity.
Variable cost per unit = (28920 - 28235) / (13400 - 11207)
Variable cost per unit = $0.31 rounded off to two decimal places
The fixed cost = Total cost - total variable cost
Taking 13400 activity,
The fixed component is = 28920 - (0.31 * 13400) = $24766 per month
Thus, the correct answer is d.
Answer:<em> Option (D) is correct </em>
Explanation:
To weaken the conclusion, the answer will emphasize on why Baurisia will not soon become an importer of grain.
Here, in this case if importing meat is cheaper than importing grain, then Baurisia is likely to satisfy the demand for meat by becoming an importer of meat, weakening the conclusion that Baurisia will soon become an importer of grain.
<em>Therefore , It is more economical for Baurisians to import meat than grain, if true, most seriously weakens the argument.</em>
