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3/30/14

Test Bank for Chemistry 3rd Edition Gilbert

Test Bank for Chemistry 3rd Edition Gilbert

http://www.mediafire.com/download/0h80c248da62a1l/TB_Sample-134.zip

 

 

01423

3/28/14

Test Bank for Chemistry 2nd Edition Julia Burdge

Test Bank for Chemistry 2nd Edition Julia Burdge

http://www.mediafire.com/download/7gpzozq0vocj2nl/TB_Sample-133.zip

 

 

01413

Test Bank for Chemistry 11th Edition Chang

Test Bank for Chemistry 11th Edition Chang

http://www.mediafire.com/download/ickaacct67s3104/TB_Sample-132.zip

 

 

 

01403

Test Bank for Chemistry 10th Edition Whitten

Test Bank for Chemistry 10th Edition Whitten

http://www.mediafire.com/download/o2d8iqfqmv4v9nv/TB_Sample-131.zip

 

 

01393

Test Bank for Biochemistry 7th Edition Campbell

Test Bank for Biochemistry 7th Edition Campbell

 

http://www.mediafire.com/download/jrkkb7wptndcftm/TB_Sample-130.zip

 

 

01313

South-Western Federal Taxation 2015: Comprehensive, 38th Edition William H. Hoffman, Jr., David M. Maloney, William A. Raabe, James C. Young solutions manual and test bank

South-Western Federal Taxation 2015: Comprehensive, 38th Edition solutions manual and test bank  William H. Hoffman, Jr. University of Houston
  • David M. Maloney University of Virginia
  • William A. Raabe University of Wisconsin - Whitewater
  • James C. Young Northern Illinois University
  • ISBN-10: 1285439635












Book Resources
1.   Rules of tax law do not include Revenue Rulings and Revenue Procedures.
a. True
b. False

ANSWER:        False
RATIONALE:  Rules of tax law do include Treasury Department pronouncements.

2.  A tax professional need not worry about the relative weight of authority within the various tax law sources.
a. True
b. False

ANSWER:        False
RATIONALE:  Quite the contrary.

3.  In recent years, Congress has been relatively successful in simplifying the Internal Revenue Code.
a. True
b. False

ANSWER:        False
RATIONALE:  Each year the Code becomes more and more complex.

4.  A taxpayer should always minimize his or her tax liability.
a. True
b. False

ANSWER:        False
RATIONALE:  A taxpayer should maximize the after-tax return in conjunction with the overall economic effect.

5.  The first codification of the tax law occurred in 1954.
a. True
b. False

ANSWER:        False
RATIONALE:  The first codification of the tax law occurred in 1939.

6.  The Code section citation is incorrect: § 212(1).
a. True
b. False

ANSWER:        False
RATIONALE: Some Code sections omit the subsection and use paragraph designation as the first subpart as does § 212.




7.  Subchapter D refers to the “Corporate Distributions and Adjustments” section of the Internal Revenue Code.
a. True
b. False

ANSWER:        False
RATIONALE: The correct subchapter for “Corporate Distributions and Adjustments” is Subchapter C.

8.  Regulations are generally issued immediately after a statute is enacted.
a. True
b. False

ANSWER:        False
RATIONALE:  The reverse is true. Regulations require time to be issued and may never be issued on a particular statutory change in a Code section.

9.  Temporary Regulations are only published in the Internal Revenue Bulletin.
a. True
b. False

ANSWER:        False
RATIONALE:  They are published in the Federal Register and the Internal Revenue Bulletin.

10.  Revenue Rulings issued by the National Office of the IRS carry the same legal force and effect as Regulations.
a. True
b. False

ANSWER:        False
RATIONALE:  They do not contain the same legal force as Regulations. That is, the legal force is less.
Internet Website.




85.  Distinguish between the jurisdiction of the U.S. Tax Court and a U.S. District Court.
ANSWER:  The U.S. Tax Court hears only tax cases and is the most popular tax forum. The U.S. District Court hears a wide variety of nontax cases, including drug crimes and other Federal violations, as well as tax cases. Some Tax Court justices have been appointed from IRS or Treasury Department positions. For these reasons, some people suggest that the U.S. Tax Court has more expertise in tax matters.



86.  How do treaties fit within tax sources?

ANSWER:  The U.S signs certain tax treaties (sometimes called tax conventions) with foreign countries to render mutual assistance in tax enforcement and to avoid double taxation. Tax legislation enacted in 1988 provided that neither a tax law nor a tax treaty takes general precedence. Thus, when there is a direct conflict with the Code and a treaty, the most recent item will take precedence. A taxpayer must disclose on the tax return any position where a treaty overrides a tax law. There is a $1,000 penalty per failure to disclose for individuals and a $10,000 per failure penalty for corporations.


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