CHAPTER 2--WORKING WITH THE

True false 30 the term respondent is a synonym for

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True False 30. The term “respondent” is a synonym for defendant. True False 31. Before 1943, the U.S. Tax Court was called the Board of Tax Appeals. True False 32. The following citation cannot be correct: James E. Wiese , T.C. Summary Opinion, 2005-91. True False 33. An easy way to locate a journal article pertinent to a tax problem is through Commerce Clearing House’s Federal Tax Articles. True False 34. Accessing tax documents through electronic means offers limited advantages over a strictly paper-based approach. True False 35. The major tax services are not available in electronic format. True False 36. Among the approaches available for online tax research are a keyword approach, a table of contents approach, an index approach, and a citation approach. True False 37. The Internet provides a wealth of tax information in several popular forms, sometimes at no direct cost to the researcher. True False 38. When dealing with proposed transactions, the tax research process is directed toward the determination of possible alternative consequences. True False 39. A scholarship received by a student is included for purposes of computing whether a person is self-supporting under the qualified child provision. True False 3
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40. Often a court will invalidate a Regulation or portion thereof on the grounds that the Regulation is contrary to the intent of Congress. True False 41. IRS agents must give the Code and Regulations issued thereunder equal weight when dealing with taxpayers and their representatives. True False 42. Proposed Regulations are binding on the IRS and taxpayers. True False 43. Interpretive Regulations have the force and effect of law. True False 44. A U. S. District Court decision carries less weight than a decision issued by the Fifth Circuit Court of Appeals. True False 45. The computer-based CPA examination has four sections with true-false, multiple-choice, and case studies (called simulations). True False 46. The Internal Revenue Code was codified in which of the following years? A. 1913. B. 1933. C. 1954. D. 1957. E. None of the above. 47. Tax bills are handled by which committee in the U.S. Senate? 48. Which committee reconciles the tax bills between the Senate and the House?
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  • Spring '12
  • honig
  • Supreme Court of the United States, Taxation in the United States, U.S. Tax Court, b. c. d.

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