Exam 1: Understanding and Working With the Federal Tax Law
Exam 1: Understanding and Working With the Federal Tax Law72 Questions
Exam 2: Corporations: Introduction and Operating Rules103 Questions
Exam 3: Corporations: Special Situations76 Questions
Exam 4: Corporations: Organization and Capital Structure91 Questions
Exam 5: Corporations: Earnings and Profits and Dividend Distributions82 Questions
Exam 6: Corporations: Redemptions and Liquidations107 Questions
Exam 7: Corporations: Reorganizations138 Questions
Exam 8: Consolidated Tax Returns143 Questions
Exam 9: Taxation of International Transactions142 Questions
Exam 10: Partnerships: Formation, operation, and Basis71 Questions
Exam 11: Partnerships: Distributions, transfer of Interests, and Terminations84 Questions
Exam 12: S Corporations161 Questions
Exam 13: Comparative Forms of Doing Business139 Questions
Exam 14: Exempt Entities159 Questions
Exam 15: Multistate Corporate Taxation169 Questions
Exam 16: Tax Practice and Ethics147 Questions
Exam 17: The Federal Gift and Estate Taxes199 Questions
Exam 18: Family Tax Planning168 Questions
Exam 19: Income Taxation of Trusts and Estates155 Questions
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Currently,the Internal Revenue Code of 1986 does not contain §§ 308,309,and 310.This absence means those sections were repealed by Congress.
(True/False)
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When the Senate version of a tax bill differs from that passed by the House,a Joint Conference Committee drafts a compromise tax bill.
(True/False)
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The U.S.Tax Court has 16 regular judges,and the Court of Federal Claims has 19 judges.
(True/False)
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The Federal tax laws allow a taxpayer to claim a deduction for state and local income taxes.
(True/False)
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Taxation is included in the Regulation section of the CPA examination.
(True/False)
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Which of these notations would appear after a U.S.Tax Court citation if the IRS agrees with the decision?
(Multiple Choice)
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The citation § 280H is not a proper reference to a section in the Internal Revenue Code.
(True/False)
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