Click on the TM Memorandum (BNA) link. Ignoring any document

1. Click on the TM Memorandum (BNA) link. Ignoring any document entitled “Contents ” click on/open one of the documents that the search found. Describe that document (e.g. What kind of document is this? Does the document appear to be a primary source? Does it contain citations to primary sources?)2. Click on “Source List” to go back to your search results and click on the TM Weekly Report (BNA) link. Look through some of the documents and describe generally what type of documents you think a search in this specific portion of the BNA database provides.3. Before examining any portfolio in detail how could you efficiently identify all of the portfolios in which a particular IRC section was discussed? Be specific. (Hint: You might try looking in the BNA-related indexes)4a. To what case does the author source this assertion (you can use the citation provided by the author)?4b. What are the three characteristics that the author says such an economic interest consists of?4. In which portfolio would you find detailed information about:Individual and corporate criminal tax offensesState tax consequences in mergers and acquisitionsAccounting periods and methods for farmers and ranchers5. How might a BNA portfolio be beneficial in helping you to answer a tax research question in an unfamiliar area of tax law?