General Exercises Regarding Legislative, Administrative and Judicial Sources
Locate a TAM to answer the question:
Is a radio station license of “like kind” to a
television station license?
Provide a proper cite for the TAM and indicate its holding.
Attach (Attachment 10) the first page of this TAM to your assignment).
On January 1, 2012, Carol received a gift of stock from her favorite uncle.
stock had a fair market value of $30,000 on the date of the gift.
Carol’s uncle purchased
the stock for $10,000 on July 1, 2005.
How much income does Carol recognize as a result of receiving the gift of
Provide a proper cite to primary authority in support of your
What is Carol’s basis in the stock received from her Uncle?
Provide a proper
cite to primary authority in support of your answer.
Briefly describe the subject of each of the following Letter Rulings.
type [Private Letter Ruling (PLR), Field Service Advice (FSA), Service Center Advice
(SCA, etc.] of each Letter Ruling:
Use RIA Checkpoint to give two parallel citations for the
U.S. v. D’ambrosia
Seventh Circuit Court of Appeals case decided in 2002.
Using only the headnote(s), what
was the issue(s) in this case?
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