Federal Tax Research 10th Edition by Steven Gill, Gerald Whittenburg, Roby Sawyers, Debra Sanders, William Raabe

Exercise 59

Use Checkpoint to answer the following questions:
a. Using Form/Line Finder, locate directions for line 36 on Form 1040 for 2013. What is the paragraph number and topic
b. For a period between 2010 and 2013, certain real property was eligible for expensing under § 179. Using the keywords qualified real property 179 find the paragraph of the USTR Explanations that explains the type of qualified property that can be expensed.
c. Using the Jump to: USTR Code Section under Table of Contents, select the Income button under "Choose USTR Tax Type" and the Current button under "Choose Current or Repealed" and enter Code Section 179. Which sources related to § 179 are displayed
d. Select More…, then American Federal Tax Reports (Prior Years). In the Retrieve Case by Name, Tax Years, etc., enter 2012 in Year Issued box, S. Ct. in Court example, and Scalia in Judge Name. Provide the citations for the case(s) that are retrieved.