South-western Federal Taxation 2018: Individual Income Taxes
41st Edition
ISBN: 9781337385886
Author: William H. Hoffman, James C. Young, William A. Raabe, David M. Maloney, Annette Nellen
Publisher: Cengage Learning
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Question
Chapter 2, Problem 28DQ
a.
To determine
Interpret the citation 14 T.C. 74 (1950).
b.
To determine
Interpret the citation 592 F.2d 1251 (CA–5, 1979).
c.
To determine
Interpret the citation 95–1 USTC ¶50,104 (CA–6, 1995).
d.
To determine
Interpret the citation 75 AFTR2d 95–110 (CA–6, 1995).
e.
To determine
Interpret the citation 223 F.Supp. 663 (W.D. Tex., 1963).
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for each of following citations, identify the type of authority (Statutory, administrative, or judicial) and explain the citation.
1.111-1
IRC 469 (c)(7)(B)(i)
Rul 82-204, 1982-2 C.B. 192
Amdahl Corp., 108 TC 507 (1997)
PLR 9727004
Hills v. Comm’r, 50 AFTR2d 82-6070 (11th, 1982)
Classify the following citation as to the location. A citation may have more than one answer.
Location
IRC = Internal Revenue Code
IRB = Internal Revenue Bulletin
CB = Cumulative Bulletin
FR = Federal Register
NA = Not applicable
Citation
§ 61(a)(13).
Prop.Reg. § 1.368–2(b)(1).
Rev.Proc. 77–37, 1977–2 C.B. 568.
Temp.Reg. § 1.163–9T(b)(2)(I)(A).
Rev.Rul. 64–56, 1964–1 C.B. 133.
Jack E. Golsen, 54 T.C. 742 (1970).
Ltr.Rul. 9802018
Prepare a case brief-a concise summary of relevant on two cases: Harold Dancer, 73 T.C. 1103 (1980) and Freedman v. Comm., 62 - 1 USTC 9400
Chapter 2 Solutions
South-western Federal Taxation 2018: Individual Income Taxes
Ch. 2 - Prob. 1DQCh. 2 - Why do taxpayers often have more than one...Ch. 2 - Prob. 3DQCh. 2 - Prob. 4DQCh. 2 - Prob. 5DQCh. 2 - Prob. 6DQCh. 2 - Rank the following items from the lowest to...Ch. 2 - Prob. 8DQCh. 2 - Prob. 9DQCh. 2 - Prob. 10DQ
Ch. 2 - Prob. 11DQCh. 2 - Prob. 12DQCh. 2 - Prob. 13DQCh. 2 - Prob. 14DQCh. 2 - Prob. 15DQCh. 2 - Prob. 16DQCh. 2 - Prob. 17DQCh. 2 - Prob. 18DQCh. 2 - Prob. 19DQCh. 2 - Prob. 20DQCh. 2 - Prob. 21DQCh. 2 - Prob. 22DQCh. 2 - Prob. 23DQCh. 2 - Prob. 24DQCh. 2 - Prob. 25DQCh. 2 - Prob. 26DQCh. 2 - Prob. 27DQCh. 2 - Prob. 28DQCh. 2 - Prob. 29DQCh. 2 - Prob. 30DQCh. 2 - Prob. 31DQCh. 2 - For her tax class, Yvonne must prepare a research...Ch. 2 - Prob. 33DQCh. 2 - Prob. 34DQCh. 2 - Prob. 35DQCh. 2 - Prob. 36DQCh. 2 - Prob. 37PCh. 2 - Prob. 38PCh. 2 - Prob. 39PCh. 2 - Prob. 40PCh. 2 - Prob. 41PCh. 2 - Using the legend provided, classify each of the...Ch. 2 - Prob. 43PCh. 2 - Prob. 1RPCh. 2 - Prob. 2RPCh. 2 - When Oprah gave away Pontiac G6 sedans to her TV...Ch. 2 - Prob. 4RPCh. 2 - (1) Go to taxalmanac.org, and use the website to...
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