Questions from General Taxation

Q: Answer the following questions based upon this citation: United Draperies,

Answer the following questions based upon this citation: United Draperies, Inc.v. Comm., 340 F.2d 936 (CA–7, 1964), aff’g 41 T.C. 457 (1963), cert. denied 382U.S. 813 (1965). a. In which court did thi...

Q: For her tax class, Yvonne is preparing a research paper discussing

For her tax class, Yvonne is preparing a research paper discussing the tax aspects of child support payments. Explain to Yvonne how she can research the provisions on this topic.

Q: Tom, an individual taxpayer, has been audited by the IRS

Tom, an individual taxpayer, has been audited by the IRS and, as a result, has been assessed a substantial deficiency (which has not yet been paid) in additional income taxes. In preparing his defense...

Q: Locate the following Code provisions, and give a brief description of

Locate the following Code provisions, and give a brief description of each in an e-mail to your instructor. a. § 61(a)(13). b. § 643(a)(2). c. § 2503(g)(2)(A).

Q: What is meant by the term petitioner?

What is meant by the term petitioner?

Q: Can a Tax Court Small Cases decision be treated as a precedent

Can a Tax Court Small Cases decision be treated as a precedent by other taxpayers? Explain. Partial list of research aids:§ 7463(b). Maria Antionette Walton Mitchell, T.C. Summary Opinion 2004–160.

Q: Which of the following items may be found in the Internal Revenue

Which of the following items may be found in the Internal Revenue Bulletin? a. Action on Decision. b. Small Cases Division of the Tax Court decision. c. Letter ruling. d. Revenue Procedure. e. Final R...

Q: Using the legend provided, classify each of the following statements (

Using the legend provided, classify each of the following statements (more than one answer per statement may be appropriate). a. Decides only Federal tax matters. b. Decisions are reported in the F.3d...

Q: Using the legend provided, classify each of the following citations as

Using the legend provided, classify each of the following citations as to the type of court. a. Rev.Rul. 2009–34, 2009–42 I.R.B. 502. b. Joseph R. Bolker, 81 T.C. 7...

Q: Using the legend provided, classify each of the following tax sources

Using the legend provided, classify each of the following tax sources. a. Sixteenth Amendment to the U.S. Constitution. b. Tax treaty between the United States and India. c. Revenue Procedure. d. Chie...