authoritative sources of law since it is more direct and easier to understand

Authoritative sources of law since it is more direct

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authoritative sources of law since it is more direct and easier to understand.LEXIS/NEXIS is one of the leading computerized legal data bank services which affords the d. 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:70. The Internal Revenue Servicea. Eisner v. Macomberb. (a Supreme Court case)The 16th Amendment to the Constitutionc. The House Ways and Means Committeed. Which of the following statements regarding Revenue Rulings is correct?71. Revenue Rulings present judicial interpretations of tax law.a. Revenue Rulings present administrative interpretations of tax law.b. Revenue Rulings have the same authoritative weight as Treasury Regulations.c. The legal citation for a Revenue Ruling refers to the associated Internal Revenue Code section.d.
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393Testbank©2010 CCH. All Rights Reserved. Chapter 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?74. Form 870, Waiver of Restrictionsa. 30-day letterb. 90-day letterc. Revenue Agent’s Reportd. When dealing with the Tax Court, which of the following pronouncements has the highest authority?75. Revenue Proceduresa. Treasury Regulationsb. Revenue Rulingsc. Technical Information Releasesd. Which of the following are not published either by the government or by any of the private publishing 76. services?77. The National Officea. The Chief Counselb. The Regional Service Centersc. The District Officesd. 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 deficiency.a. File a protest and obtain a conference at the Appellate Division of the IRS.b. Either request or await a 90-day letter.c. Request a rehearing by a new IRS agent.d. Which of the following types of tax matters are typically handled by a Correspondence Examination?79.
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  • Fall '12
  • Tax law, Taxation in the United States, internal revenue, United States Tax Court

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