Chapter2 - Path:...

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Path: K:/TL-WFT-05-0802/Application/TL-WFT-05-0802-002_V1-SM.3d Date: 11th April 2006 Time: 20:46 User ID: 40223 CHAPTER 2 WORKING WITH THE TAX LAW SOLUTIONS TO PROBLEM MATERIALS Question/ Problem Topic Status: Present Edition Q/P in Prior Edition 1 Intent of Congress and tax research New 2 Structuring alternatives for business transactions New 3 Tax Freedom Day New 4 Origination of tax legislation New 5 Code Unchanged 5 6 Treaties Unchanged 6 7 Regulation citation New 8 Regulations Unchanged 8 9 Types of Regulations Unchanged 9 10 Revenue Ruling citation New 11 Authority Unchanged 11 12 Citations Unchanged 12 13 Letter rulings Unchanged 13 14 Letter rulings Unchanged 14 15 Letter rulings versus determination letters Unchanged 15 16 TAMs versus TEAMs Unchanged 16 17 Using the judicial system Unchanged 17 18 Small Cases Division Unchanged 18 19 U.S. District Court Unchanged 19 20 Judicial alternatives: trial courts Unchanged 20 21 U.S. Court of Federal Claims Unchanged 21 22 Judicial system Unchanged 22 23 Tax Court and appeal process Unchanged 23 24 Tax Court Unchanged 24 25 Trial Courts Unchanged 25 26 Circuit Court of Appeals New 27 Precedents of courts Unchanged 27 28 Supreme Court Unchanged 28 29 Court decision validity Unchanged 29 30 Tax Court citation New 31 Summary Opinion versus Regular versus Memo Tax Court decision Unchanged 31 2-1
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Path: K:/TL-WFT-05-0802/Application/TL-WFT-05-0802-002_V1-SM.3d Date: 11th April 2006 Time: 20:46 User ID: 40223 Question/ Problem Topic Status: Present Edition Q/P in Prior Edition 32 Citations Unchanged 32 33 Citations Unchanged 33 34 Abbreviations Unchanged 34 35 Commerce Clearing House citations Unchanged 35 36 Location of decision of U.S. Court of Federal Claims Unchanged 36 37 Cumulative Bulletin Unchanged 37 38 Tax research New 39 Code Unchanged 39 40 Citator Unchanged 40 41 Tax research Unchanged 41 42 Computerized versus paper tax research New 43 Electronic tax research New 44 Judicial system Unchanged 44 45 Tax sources Unchanged 45 46 Judicial system Unchanged 46 47 Citations New 48 Tax sources Unchanged 48 49 Publishers’ citations Unchanged 49 50 Tax avoidance versus tax evasion Unchanged 50 Research Problem 1 Find U.S. Tax Court decision Unchanged 1 2 Code Unchanged 2 3 Citations New 4 Terminology Unchanged 4 5 Locating article in tax journal New 6 Reliability Unchanged 6 7 Tax services Unchanged 7 8 Court decision location Unchanged 8 9 Citations New 10 Locating a decision Unchanged 10 11 Reliability New 12 Reliability New 13 Library research Unchanged 13 14 Internet activity Unchanged 14 15 Internet activity Unchanged 15 2-2 2007 Individual Volume/Solutions Manual
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Path: K:/TL-WFT-05-0802/Application/TL-WFT-05-0802-002_V1-SM.3d Date: 11th April 2006 Time: 20:46 User ID: 40223 DISCUSSION QUESTIONS 1. Determining the intent of Congress is a large part of tax research. p. 2-2 2. The many gray areas, the complexity of the tax laws, and the possibility for different interpretations of the tax law create the necessity of alternatives for structuring a business
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This homework help was uploaded on 04/17/2008 for the course ACC 1011 taught by Professor Macke during the Spring '07 term at University of Advancing Technology.

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Chapter2 - Path:...

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