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Chapter 02 Tax Compliance, the IRS, and Tax Authorities




Question;64.;Josephine is;considering taking a 6 month rotation in Paris for her job. Which type of;authority may be especially helpful in determining the tax consequences of;Josephine's job in Paris?;A.;Determination letter.;B.;Private letter ruling.;C.;Tax treaty.;D.;Regulation.;E.;Revenue procedure.;65.;Generally;code sections are arranged (grouped together);A.;chronologically;B.;by topic;C.;randomly;D.;by length;E.;None of these.;66.;Which of the;following has the lowest authoritative weight?;A.;Legislative regulation.;B.;Private letter ruling.;C.;Revenue ruling.;D.;Interpretative regulation.;E.;Revenue procedure.;67.;Which;judicial doctrine means that a court will rule consistently with its previous;rulings and the rulings of higher courts with appellate jurisdiction?;A.;judicial hierarchy;B.;the Goldman rule;C.;judicial consistency;D.;stare decisis;E.;None of these;68.;The;regulation with the lowest authoritative weight is the;A.;procedural regulation;B.;interpretative regulation;C.;proposed regulation;D.;legislative regulation;E.;None of these;69.;Princess, who;resides in the 2nd Circuit, recently found a circuit court case;that is favorable to her research question. Which of the following circuits;would she prefer to have issued the opinion?;A.;2nd Circuit;B.;Federal Circuit;C.;1st Circuit;D.;2nd Circuit or the Federal Circuit;E.;None of these;70.;Jaime;recently found a "favorable" trial;level court opinion directly on point for her tax question. Which trial level court would she prefer to;have issued the opinion?;A.;Tax Court;B.;District Court;C.;Circuit Court;D.;Divorce Court;E.;None of these


Paper#55262 | Written in 18-Jul-2015

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