Problem
Use a tax research database and answer the following questions. Then, repeat answering the problem using either a different research database or an internet search. Compare their ease of use and success in finding relevant sources for a comprehensive sophisticated solution.
i. Conduct a search of the U.S. Treasury Regulations using the keyword" active trade or business." List two documents from search and their dates.
ii. Conduct a search of the IRB/CB using the keyword "tuition credit." List the three most recent document produced from your search. Use proper citation format.