Individual Income Taxes
43rd Edition
ISBN: 9780357109731
Author: Hoffman
Publisher: CENGAGE LEARNING - CONSIGNMENT
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Chapter 2, Problem 2RP
To determine
Explain if the Tax Court small court decision can be referred as precedent for other cases.
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Chapter 2 Solutions
Individual Income Taxes
Ch. 2 - A large part of tax research consists of...Ch. 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 - Sanjay receives a 90-day letter after his...Ch. 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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- Which U.S. court's summary opinion may not be treated as precedent for another case? U.S. Tax Court's Small Claims Division U.S. District Court's Small Claims Division U.S. Court of Appeals Small Claims Division O U.S. Court of Federal Claims Small Claims Divisionarrow_forwardDo the tax agent need to have a professional scepticism? Or just professional judgement is enougharrow_forwardUnder what circumstances can a CPA be paid on a commission basis? Why do you think the regulation impose these restrictions?arrow_forward
- Briefly describe the difference between primary and secondary authority in tax law. Using the tax research tool of your choice, locate and cite an example of each and describe the differences between the two sources.arrow_forwardIn what circumstances can a taxpayer challenge an assessment outside the ordinary appeal process. Discussion should be strictly based on statutory and common law. Explain briefly.arrow_forwardRules of thumb to be used in determining the authoritative value of a judicial decision include: a. Tax Court decisions carry less weight than District Court opinions b. Tax Court Memorandum decisions carry more weight than Tax Court Regular opinions c. a concurring opinion carries more weight than a majority opinion d. all of the above.arrow_forward
- Explain why administrative and compliance costs of taxation is important regarding taxation? What are the specific measures that you are proposing to make a tax system simpler?arrow_forwardWhich of the following is not an administrative remedy available to the government? a. Assessment b. Distraint C. Tax Avoidance D. Tax Lienarrow_forwardIn case of ambiguity, tax exemptions shall be interpreted liberally in favor of the government. Group of answer choices True Falsearrow_forward
- In taxation: I. What is Inferior to the Non-Impairment Clause of the constitution and Superior to the Non-Impairment Clause of the constitution. II. What do you mean by “receipt of benefits is conclusively presumed”?arrow_forwardThe Tax Administration has the right to refuse to provide evidence of the source (s) of income used for a best judgement assessment if requested by the Tax Appeal authority. Is the statment True or False?arrow_forwardCommon law is a synonym for: A) statuary law B) stare decisis C) administrative law D) law made by judges in case opinionsarrow_forward
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