Which, if any, of the following provisions of the tax law cannot be justified as promoting administrative feasibility (simplifying the task of the IRS)?
A) Penalties are imposed for failure to file a return or pay a tax on time.
B) Prepaid income is taxed in the year received and not in the year earned.
C) Annual adjustments for indexation increases the amount of the standard deduction allowed.
D) Personal casualty losses in Federally-declared disaster areas must exceed 10% of AGI to be deductible.
E) A deduction is allowed for charitable contributions.

Question

Quizplus · Accepted Answer

A deduction for charitable contributions is primarily justified as promoting social welfare and encouraging philanthropy, rather than simplifying IRS administration.

Which, If Any, of the Following Provisions of the Tax