Once a tax law is enacted by Congress, any official interpretations of the law are by subsequent court decisions.
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Q1: It is not possible for the Appellate
Q2: The IRS announces its acquiescence or nonacquiescence
Q4: Since the enactment of the Tax Equity
Q5: For a tax researcher, the weight accorded
Q6: A major difference between primary authorities and
Q7: A Writ of Certiorari is the means
Q8: In the following citation, Eugene Coloman, 33
Q9: Under the Golsen rule, the Tax Court
Q10: A letter ruling, or private ruling, is
Q11: Both revenue rulings and revenue procedures are
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