Questions from General Taxation

Q: In which Subchapter of the Internal Revenue Code would one find information

In which Subchapter of the Internal Revenue Code would one find information about corporate distributions? a. Subchapter S. b. Subchapter C. c. Subchapter P. d. Subchapter K. e. Subchapter M.

Q: To locate an IRS Revenue Procedure that was issued during the past

To locate an IRS Revenue Procedure that was issued during the past week, which source would you consult? a. Federal Register. b. Internal Revenue Bulletin. c. Internal Revenue Code. d. Some other sour...

Q: In the citation Schuster’s Express, Inc., 66 T.C

In the citation Schuster’s Express, Inc., 66 T.C. 588 (1976), aff’d 562 F.2d 39 (CA–2, 1977), nonacq., to what do the 66, 39, and nonacq. refer?

Q: Is there an automatic right to appeal to the U.S

Is there an automatic right to appeal to the U.S. Supreme Court? If so, what is the process?

Q: Distinguish between the following. a. Treasury Regulations and Revenue

Distinguish between the following. a. Treasury Regulations and Revenue Rulings. b. Revenue Rulings and Revenue Procedures. c. Revenue Rulings and letter rulings. d. Letter rulings and determination le...

Q: Locate the following Code citations, and give a brief topical description

Locate the following Code citations, and give a brief topical description of each. a. § 708(a). b. § 1371(a). c. § 2503(a).

Q: Locate the following Regulations, and give a brief topical description of

Locate the following Regulations, and give a brief topical description of each. Summarize your comments in an e-mail to your instructor. a. Reg. § 1.170A–4A(b)(2)(ii)(C). b. Reg. § 1.672(b)–1. c. Reg....

Q: Find Kathryn Bernal, 120 T.C. 102 (2003

Find Kathryn Bernal, 120 T.C. 102 (2003), and answer the following questions. a. What was the docket number? b. When was the dispute filed? c. Who is the respondent? d. Who was the attorney for the ta...

Q: Describe the material that is found in Subtitle E of the Code

Describe the material that is found in Subtitle E of the Code. Would you expect these provisions not to be addressed anywhere else in the Code? Explain.

Q: Determine the missing data in these court decisions and rulings.

Determine the missing data in these court decisions and rulings. a. Higgins v. Comm., 312 U.S.______ (1941). b. Talen v. U.S., 355 F.Supp.2d 22 (D.Ct. D.C., ______). c. Rev.Rul. 2008–18, 2008–13 I.R.B...