Test Bank SWFT Comprehensive 2010 ch 02

Test Bank SWFT Comprehensive 2010 ch 02 - CHAPTER 2 WORKING...

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CHAPTER 2 WORKING WITH THE TAX LAW Instructor: The test items in both the print Test Bank and ExamView test-creation software are numbered by question type within each chapter. Thus, users of ExamView can more easily pre- view their selections using the printed Test Bank in the same numbering system. Learning Objective, Level of Difficulty, Estimated Time to Completion, and the AACSB’s and AICPA’s Core Competencie s for each test item are located within the item itself. Status: Q/P Question/ Present in Prior Problem Topic Edition Edition TRUE OR FALSE 1 Rules of tax law Unchanged 1 2 Weight of authority Unchanged 2 3 Simplifying the Code Unchanged 3 4 Minimizing tax liability Unchanged 4 5 Codification of the tax law Modified 5 6 Regulations Unchanged 6 7 Proposed Regulations Unchanged 7 8 General Counsel Memoranda Unchanged 8 9 Regulations Unchanged 9 10 Final Regulations Unchanged 10 11 Temporary Regulations Unchanged 11 12 Revenue rulings Unchanged 12 13 Revenue procedures Unchanged 13 14 Letter rulings Unchanged 14 15 Determination letters Unchanged 15 16 Technical Advice Memoranda Unchanged 16 17 Treasury Decision Unchanged 17 18 General Counsel Memoranda Unchanged 18 19 Letter ruling Unchanged 19 20 U.S. District Court: payment of tax deficiency Unchanged 20 21 U.S. District Court: role of the jury Unchanged 21 22 U.S. Tax Court: number of judges hearing a case Unchanged 22 23 U.S. Court of Federal Claims: jury trial Modified 23 24 U.S. Court of Federal Claims: payment of tax Unchanged 24 deficiency 25 Appellate court Modified 25
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Appellate court Modified 26 27 Tax Court: Golsen rule Unchanged 27 28 Supreme Court: certiorari Unchanged 28 Status: Q/P Question/ Present in Prior Problem Topic Edition Edition 29 Judicial terminology Unchanged 29 30 Judicial terminology Unchanged 30 31 Board of Tax Appeals Unchanged 31 32 Citation accuracy Unchanged 32 33 Locating journal articles Unchanged 33 34 Electronic researching Unchanged 34 35 Electronic tax services New 36 CD-based library New 37 Online access research New 38 Proposed transaction New 39 Regulation invalidation New 40 Weighting of Code and Regulations New 41 Proposed Regulations New 42 Interpretive Regulations New 43 U.S. District Court New 44 CPA examination New MULTIPLE CHOICE 1 Code Unchanged 1 2 Senate committee Modified 2 3 Tax legislation Unchanged 3 4 Code Modified 4 5 Code format Unchanged 5 6 Tax treaty Unchanged 6 7 Administrative sources Modified 7 8 Tax validity Modified 8 9 Regulations and tax validity Unchanged 9 10 Regulations Unchanged 10 11 Code versus Regulations Unchanged 11 12 Precedent Modified 12 13 Temporary Regulations Modified 13 14 Internal memoranda of IRS Unchanged 14 15 Administrative releases Unchanged 15 16 Precedential value Unchanged 16 17 Appellate court Modified 17 18 Court of Federal Claims New 19 Court that hears only tax disputes New 20 Golsen doctrine New 21 Location of Circuit Court of Appeals New 22 Interpreting citations Unchanged 22 23 Interpreting citations
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This note was uploaded on 06/18/2010 for the course ACCT 2200 taught by Professor Smith during the Spring '10 term at San Mateo Colleges.

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Test Bank SWFT Comprehensive 2010 ch 02 - CHAPTER 2 WORKING...

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