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researcher-user access to the full texts of primary source materials.The authority of the U.S. government to raise revenue through a federal income tax is derived from:d. Which of the following statements regarding Revenue Rulings is correct?71. Revenue Rulings present judicial interpretations of tax law.
393TestbankChapter 2Which of the following statements regarding Treasury Regulations is false?72. In dealing with the IRS, Treasury Regulations have the authority of law.a. Courts are bound to follow Treasury Regulations when they are in conflict with the law.b. The legal citation for a Treasury Regulation refers to the associated Internal Revenue Code section.c. Regulations are published in the d. Federal Register.Which of the following sources of tax law are cross-referenced to related Internal Revenue Code sections 73. through the use of a similar numbering system?d. Upon completion of an audit, which procedural form does the IRS agent give to the taxpayer?74. Form 870, Waiver of Restrictionsd. When dealing with the Tax Court, which of the following pronouncements has the highest authority?d. Which of the following are not published either by the government or by any of the private publishing 76. services?Private Letter Rulingsa. Tax Court Memorandum Decisionsb. Revenue Proceduresc. Determination Lettersd. Which level of the IRS handles the majority of tax audits?d. Which of the following options is not available to a taxpayer after receipt of a 30-day letter from the IRS?78.
Sign the Form 879 and await assessment of the de
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Tax law, Taxation in the United States, internal revenue, United States Tax Court