A professional must understand the relative weight of authority within the sources of tax law.
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Q3: A letter ruling applies only to the
Q13: Revenue Rulings deal with the internal management
Q14: Before a tax bill can become law,
Q15: The IRS is required to make a
Q17: Subchapter P refers to the "Partners and
Q19: A Temporary Regulation under § 173 of
Q20: The Internal Revenue Code of 1986 was
Q23: Three judges will normally hear each U.S.Tax
Q26: The Golsen rule has been overturned by
Q38: The U.S.Tax Court meets most often in
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