IRC 107: Rental value of parsonages
Section 107 Rental value of parsonages
In the case of a minister of the gospel, gross
In the case of a preacher, they can exclude
income does not include
from their gross income:
The rental value of a home given to
Write a brief explanation of why the correct response is the best answer.
1) After his 16th birthday, a youth decided to purchase a new sports car from a dealership for the
sales price of $36,000. The youth thereafter entered into a written contract with
Protects religious freedom by prohibiting est. of an official or exclusive church or sect.
o Limited for reasons of defamation, obscenity, censorship during wartime
Freedom of assembly
Freedom of marching, picketing, and
Power originates from the people
Purpose of constitution
o Establish justice, insure domestic tranquility, provide for the common defense, promote
general welfare and secure the blessings of liberty to ourselves and our success
o Powers of the go
Commerce power, Art 1, sec 8
Congress can regulate commerce w/ foreign nations, among states, indian tribes
a (1) congress can regulate the channels of interstate commerce
Places where commerce occurs (highway, internet, waterways)
a (2) congress ca
Is congress silent on this issue the state
has chosen to regulate?
No, the dormant commerce clause does
not apply. Preemption may.
Is the law facially discriminatory?
No, the law is not discriminatory but
Does the statute serve
to state regulatory
facially neutral laws
to state interest?
is there s
(power to regulate)
(1) activtiies that substantially
affect interstate commerce
heart of atlanta
US v Morrison
(2) channels of interstat
did congress grant fed cts to hear
this type of claim?
did congress take away jursidction
before a decision was reached?
Is this original or appellate
Yes. - apply McCardle. Congress
has power to take away
jursidiction under the exce