Unformatted text preview: A taxpayer's economically rational objective is to maximize the net present value of after tax _________. The better strategy for tax planning with deductions is to shift them to the tax period with the __________ marginal tax rate. A federal court of original jurisdiction (trial court) that hears a wide variety of tax and non-tax cases. Courts of original jurisdiction (trial courts) must abide by there when they are set by the appellate courts within the jurisdiction. The minimization of tax through legal means. The ultimate US appellate court. acquiescence avoidance supreme interpretive precedents return appeals rate US District Highest Base period...
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- Spring '13
- US Tax Court, Trial court, original jurisdiction