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tax research test 1_0008

tax research test 1_0008 - Federal Tax Research Eighth...

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Unformatted text preview: Federal Tax Research, Eighth Edition Page 2.29 r" .c/ (5 .‘/ Which of the following is not a secondary source of tax authority? 7/} a. Journals b. Tax treaties c. Textbooks d. Newsletters e. Treatises fl 9. The first step in the tax research process is to a. Establish the facts b. Identify the issues c. Locate authority " (1. Evaluate authority aw. The United States Tax Cases (U STC) court reporter is published by a. Conunerce Clearing House (CCH) b. Government Printing Office (GPO) c. Research Institute of America (RJA) (1. West Publishing Company (West) \\ iii 11. Once the initial facts have been gathered and the issues defined, the tax researcher must: a. Develop conclusions and recommendations. b. Evaluate the authority. 0. Communicate the recommendations d. Locate the authority. \ ,1 e. Identify the issues. ‘ ,1 iv A‘ _. l2. Included in the definition of a source of primary authority are all of the following except h \C 7?] a. Constitution. 13. Regulations. c. Court cases. (I. Treatises. e. None of the above. A 13. Which of the following is not a statutory source of primary authority? 21. Internal Revenue Code. b. Constitution c. Regulations d. Tax Treaties e None of the above \ J2 14. -' Which of the following is not an administrative source of primary authority? [I a. Revenue Rulings l/ b. Regulations c. IRS pronouncements d. Tax Treaties e. None of the above E, 15. Which of the following is not considered to be substantial authority for purposes of the penalty on substantial understatements of tax (§ 6662)? a Proposed regulations Actions on decisions General counsel memoranda Administrative pronouncements b. c. d. e. Treatises ...
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