Questions from Individual Taxation


Q: Agua Linda, Inc., is a calendar-year corporation.

Agua Linda, Inc., is a calendar-year corporation. What is the original due date for the corporate tax return? What happens if the original due date falls on a Saturday?

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Q: Describe the differences between a proportional, progressive, and regressive tax

Describe the differences between a proportional, progressive, and regressive tax rate structure.

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Q: Ahmed does not have enough cash on hand to pay his taxes

Ahmed does not have enough cash on hand to pay his taxes. He was excited to hear that he can request an extension to file his tax return. Does this solve his problem? What are the ramifications if he...

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Q: Arnold and Lilly have recently had a heated discussion about whether a

Arnold and Lilly have recently had a heated discussion about whether a sales tax is a proportional tax or a regressive tax. Lilly argues that a sales tax is regressive. Arnold counters that the sales...

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Q: Carlos has located a regulation that appears to answer his tax research

Carlos has located a regulation that appears to answer his tax research question. He is concerned because the regulation is a temporary regulation. Evaluate the authoritative weight of this type of re...

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Q: Tyrone recently read a regulation that Congress specifically requested the IRS to

Tyrone recently read a regulation that Congress specifically requested the IRS to issue. What type of regulation is this? How does this regulation’s authoritative weight compare to other regulations?...

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Q: In choosing a trial-level court, how should a court’s

In choosing a trial-level court, how should a court’s previous rulings influence the choice? How should circuit court rulings influence the taxpayer’s choice of a trial-level court?

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Q: In researching a tax question, you find only one authority (

In researching a tax question, you find only one authority (a trial-level court opinion) that is directly on point. Which court would you least prefer to have heard this case and why?

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Q: What is the distinguishing feature of an excise tax?

What is the distinguishing feature of an excise tax?

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Q: What is stare decisis and how does it relate to the Golsen

What is stare decisis and how does it relate to the Golsen rule?

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