Exam 2: Working With the Tax Law

There is a direct conflict between an Internal Revenue Code section adopted in 2010 and a treaty with France signed in 2016). The Internal Revenue Code section controls.

The first codification of the tax law occurred in 1954.

Tax planning usually involves a completed transaction.

Texas is in the jurisdiction of the Second Circuit Court of Appeals.

Subtitle A of the Internal Revenue Code covers which of the following taxes?

Arizona is in the jurisdiction of the Eighth Circuit Court of Appeals.

A Revenue Ruling is a judicial source of Federal tax law.

The IRS will not acquiesce to the following tax decisions:

The following citation could be a correct citation: Rev. Rul. 95-271,1995-64 I.R.B. 18.

Which statement is incorrect with respect to taxation on the CPA exam?

Which is presently not a major tax service?

Distinguish between the jurisdiction of the U.S. Tax Court and a U.S. District Court.

Which of the following statements about a nonacquiescence is correct?

When searching on an electronic online) tax service, which approach is more frequently used?

A taxpayer must pay any tax deficiency assessed by the IRS and sue for a refund to bring suit in the U.S. Court of Federal Claims. Only in the Tax Court can jurisdiction be obtained without first paying the assessed tax deficiency.

In general, Regulations are issued immediately after a statute is enacted.

Which Regulations have the force and effect of law?

Which company does not publish citators for tax purposes?

The "petitioner" refers to the party against whom a suit is brought.

Which of the following is not an administrative source of tax law?