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Homework answers / question archive / Project #1 – The Treasure Hunt An Individual Project Covering Chapters 1 thru 3 Legislative, Administrative & Judicial Sources of Tax Authority Using RIA or CCH – Locate Pollock v
Project #1 – The Treasure Hunt
An Individual Project Covering Chapters 1 thru 3
Legislative, Administrative & Judicial Sources of Tax Authority
Required items –
Item |
Citation |
Type of IRS Ruling |
A |
201214021 |
|
B |
200235031 |
|
C |
200051044 |
|
D |
201620016 |
|
E |
201303008 |
|
Item |
State |
Circuit Court of Appeals |
A |
Florida |
|
B |
New York |
|
C |
Arizona |
|
D |
California |
|
E |
Michigan |
|
F |
Wyoming |
|
G |
Nebraska |
|
Item |
Description |
Ranking (i.e. 1st, 2nd, etc.) |
A |
Interpretive Regulation |
|
B |
Legislative Regulation |
|
C |
Letter ruling |
|
D |
Revenue Ruling |
|
E |
Internal Revenue Code |
|
F |
Proposed Regulation |
|
Item |
Citation |
Name of Court that issued Decision |
A |
716 F 2d 693 (CA-9, 1983) |
|
B |
20 TC 734 (1953) |
|
C |
348 US 426 (1955) |
|
D |
3 BTA 1042 (1926) |
|
E |
TC Memo 1957-169 |
|
F |
50 AFTR2d 92-6000 (Ct Cl, 1992) |
|
G |
Letter Ruling 9046036 |
|
H |
111 F Supp 2d 1294 (S.D.N.Y.,2000) |
|
I |
98-50, 1998-1 CB 10 |
|
Legend
P = Primary Tax Source
S = Secondary Tax Source
B = Both
N = Neither
Item |
Tax Source |
Type of Tax Source |
A |
Sixteenth Amendment of the US Constitution |
|
B |
Tax Treaty between United States & India |
|
C |
Revenue Procedure |
|
D |
An IRS publication |
|
E |
US District Court decision |
|
F |
Yale Law Journal article |
|
G |
Temporary Regulations (issued 2019) |
|
H |
US Tax Court Memorandum decision |
|
I |
Small Cases Division of the US Tax Court decision |
|
J |
House Ways and Means Committee report |
|
K |
Notice |
|
Required items –
Required items –
Required items –
Item |
IRS Publication |
Title to IRS Publication |
A |
Publication 5 |
|
B |
Publication 463 |
|
C |
Publication 936 |
|
Item |
Question |
Answer |
A |
What does the “1” represent? |
|
B |
What does the “163” represent? |
|
C |
What does the “10” represent? |
|
D |
What does the “(a)” represent? |
|
E |
What does the “(2)” represent? |
|
Just a little more –
Item |
IRS Publication |
Title to IRS Publication |
A |
IRC §212 |
|
B |
IRC §197 |
|
C |
IRC §1502 |
|