Generally, neither a tax law nor a tax treaty takes general precedence over the other.
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Q23: A Revenue Ruling is a legislative source
Q24: A district court must abide by the
Q26: Which provision could best be justified as
Q27: The Supreme Court must hear all cases
Q28: A cite such as 372 U.S. 39
Q28: In a U.S.District Court, a jury can
Q30: Which provision could best be justified as
Q32: The CPA examination is now computer-based with
Q36: Unlike determination letters, letter rulings are issued
Q36: Revenue Rulings carry the same legal force
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