Which of these notations would appear after a U.S. Tax Court citation if the IRS disagrees with the decision?
A) Rev'd 935 F.2d 203 1991).
B) Nonacq. 1979-1 C.B. 1.
C) Cert. den. 361 U.S. 875 1959).
D) Acq. 1990-1 C.B. 2.
E) None of these.

Question

Quizplus · Accepted Answer

Nonacq. (short for nonacquiescence) indicates that the IRS does not agree with a court decision and will not follow it in other cases.

Which of These Notations Would Appear After a U