7090971-Solutions - CHAPTER 28 WORKING WITH THE TAX LAW...

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CHAPTER 28 WORKING WITH THE TAX LAW SOLUTIONS TO PROBLEM MATERIALS Status: Q/P Question/ Present in Prior Problem Topic Edition Edition 1 Code Unchanged 1 2 Code Modified 2 3 Tax legislation Modified 3 4 Joint Conference Committee Unchanged 4 5 Code New 6 Treaties Unchanged 6 7 Regulation citation Modified 7 8 Regulations Modified 8 9 Types of Regulations New 10 Authority Unchanged 10 11 Citations Unchanged 11 12 Issue ID Unchanged 12 13 Small Cases Division Unchanged 13 14 U.S. Tax Court New 15 Judicial alternatives: trial courts Unchanged 15 16 U.S. Court of Federal Claims Unchanged 16 17 Judicial system Unchanged 17 18 Tax Court and appeal process Modified 18 19 Trial Courts Unchanged 19 20 Circuit Court of Appeals New 21 Supreme Court Unchanged 21 22 Court decision validity Unchanged 22 23 Regular versus Memo Tax Court decision Unchanged 23 24 Citations Unchanged 24 25 Abbreviations Unchanged 25 26 Commerce Clearing House citations Unchanged 26 27 Location of Small Cases Division decision New 28 Cumulative Bulletin Unchanged 28 28-1
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28-2 2004 Comprehensive Volume/Solutions Manual Status: Q/P Question/ Present in Prior Problem Topic Edition Edition 29 Issue ID Modified 29 30 Definition of tax terms New 31 Judicial system Unchanged 31 32 Judicial system Unchanged 32 33 Citations New 34 Publishers’ citations Unchanged 34 35 Tax avoidance versus tax evasion Unchanged 35
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Working With the Tax Law 28-3 DISCUSSION QUESTIONS 1. With some exceptions, much of the 1939 Code was incorporated into the 1954 Code and the 1954 Code into the 1986 Code. This point is important when one assesses judicial decisions that interpret provisions of the 1939 and 1954 Codes. If the same provision was included in the Internal Revenue Code of 1986 and has not been subsequently amended, the decision is likely to have continuing validity. p. 28-3 2. The last real codification of the statutory law took place in 1954. All changes thereafter were incorporated as amendments to the Internal Revenue Code of 1954 and then into the Internal Revenue Code of 1986 . Through the codification procedure, Congress attempts to bring together in one place all of the prevailing tax law provisions arranged in a logical sequence. Thus, the Job Creation and Worker Assistance Act of 2002 has been integrated into the Internal Revenue Code of 1986 . pp. 28-3 and 28-4 3. This statement is false. Tax legislation normally originates in the Ways and Means Committee of the House of Representatives. A tax bill might originate in the Senate when it is attached to other legislative proposals (e.g., the Senate version of the Deficit Reduction Act of 1984 was attached as an amendment to the Federal Boat Safety Act). p. 28-4 and Footnote 1
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7090971-Solutions - CHAPTER 28 WORKING WITH THE TAX LAW...

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