Questions from Federal Taxation

Q: Explain each of the elements of this citation: Rev. Proc

Explain each of the elements of this citation: Rev. Proc. 2000-41, 2000-2 C.B. 317.

Q: Briefly describe the subject of each of the following letter rulings.

Briefly describe the subject of each of the following letter rulings. State the type [private letter ruling (PLR), field service advice (FSA), service center advice (SCA), etc.] of each letter ruling....

Q: When was each of the following 1986 code sections originally enacted?

When was each of the following 1986 code sections originally enacted? State how you obtained this information. a. § 843 b. § 131 c. § 469 d. § 263A

Q: What is the subject of each of the following revenue rulings?

What is the subject of each of the following revenue rulings? a. Rev. Rul. 2015-20 b. Rev. Rul. 2014-32 c. Rev. Rul. 77-438 d. Rev. Rul. 2005-52

Q: What is the subject of each of the following IRS notices?

What is the subject of each of the following IRS notices? a. Notice 2012-35 b. Notice 2007-91 c. Notice 95-50

Q: Leigh, who is not a Circular 230 practitioner, is employed

Leigh, who is not a Circular 230 practitioner, is employed by Rose, a CPA. One of Rose’s clients has been notified that the IRS has selected his 2015 income tax return for audit. Rose had prepared the...

Q: What is the subject matter of each of the following technical advice

What is the subject matter of each of the following technical advice memoranda? a. TAM 201445010 b. TAM 200849015 c. TAM 7953001

Q: For each of the following code sections, how many Treasury regulations

For each of the following code sections, how many Treasury regulations have been issued? Give the total number of such regulations and the number of the last regulation. a. § 25A b. § 119 c. § 180 d....

Q: What is the current status of each of the following revenue rulings

What is the current status of each of the following revenue rulings? a. Rev. Rul. 2014-27 b. Rev. Rul. 90-65 c. Rev. Rul. 87-34

Q: What is the current status of each of the following revenue rulings

What is the current status of each of the following revenue rulings? a. Rev. Rul. 2002-80 b. Rev. Rul. 2001-31 c. Rev. Rul. 98-13