Question 1

Which of the following is (are) secondary sources of tax law?
I.Tax Notes.
II.LEXIS.
III.RIA Federal Tax Citator.
IV.Tax Court Memorandum.
​

Accepted Answer

Tax Notes, LEXIS, and RIA Federal Tax Citator are all examples of secondary sources of tax law as they provide analysis and interpretation of primary sources such as tax codes and regulations. Tax Court Memorandum, on the other hand, is a primary source of tax law as it is a formal court document containing the decision of a tax court case.

Question 2

Which of the following Letter Rulings might have been issued on January 3, 1991?

Accepted Answer

To determine the correct PLR issued on January 3, 1991, we need to look for a PLR with the date "910103," which corresponds to January 3, 1991. Among the given choices, only PLR 9101027 matches this date. Therefore, the best choice is C.

Question 3

Which of the following is (are) secondary sources of tax law?
I.Revenue Ruling.
II.The Tax Adviser.
III.Murphy and Higgins' Concepts in Federal Taxation.
IV.Tax Treaty with Denmark.
​

Accepted Answer

Revenue Ruling and The Tax Adviser are both primary sources of tax law, while Murphy and Higgins' Concepts in Federal Taxation is a secondary source. Tax Treaty with Denmark is a primary source, but it pertains to international tax law rather than federal tax law in the United States. Therefore, only statement II and III are correct, making option C the best choice.

Question 4

Match the primary source to its reporter.
-Tax statute

Accepted Answer

The primary source for tax statutes is the Internal Revenue Code, which contains federal tax laws. A) Tax Court Reports and B) United States Tax Cases are both secondary sources that report on court decisions related to tax law. D) Cumulative Bulletin is a weekly publication that provides a summary of changes made to the Internal Revenue Code, making it a secondary source as well. E) "Not a primary source" is not a valid option, as one of the choices must be selected as the correct answer.

Question 5

All of the following are advantages of computer-assisted tax research (CATR), except

Accepted Answer

This statement is incorrect as CATR sources can contain both primary and secondary sources of tax law.

Question 6

All of the following citations are to trial court decisions except:

Accepted Answer

B) Harper Smith, 577 F.2d 212 (CA-3, 1978) is a citation to an appellate court decision, specifically the Court of Appeals for the Third Circuit, not a trial court decision.

Question 7

Which of the following citations denotes a regular decision of the Tax Court?

Accepted Answer

Regular decisions of the Tax Court are cited as volume T.C. followed by the page number, so "35 T.C. 1083" fits this format.

Question 8

How should the following citation be interpreted? Hewlett Packard Co. v. Comm., 67 T.C. 736 (1975).

Accepted Answer

The citation indicates that it is a decision of the Tax Court, and the volume number 67 corresponds to the year 1975, which is also mentioned in the citation. The page number 736 refers to the specific location within that volume.

Question 9

Which of the following citations denotes a regular decision of the U.S. Tax Court?

Accepted Answer

Regular decisions of the U.S. Tax Court are cited as TC (Tax Court) followed by the volume number and page number. Therefore, choice C with "54 TC 1873" is the correct citation for a regular decision of the U.S. Tax Court.

Choice A ("247 F.Supp. 1519") denotes a decision of a U.S. District Court, Choice B ("49 TCM 769") is a memorandum decision of the U.S. Tax Court which does not have precedential value, Choice D ("531 F.2d 1165") indicates a decision of a U.S. Circuit Court of Appeals, and Choice E ("1987-2 CB 674") is a citation to the Internal Revenue Bulletin which publishes official interpretations of the IRS.

Question 10

Match the primary source to its reporter.
-Journal of Taxation

Accepted Answer

The Journal of Taxation is not a primary source; it is a secondary source that provides analysis and commentary on tax law.

Question 11

Match the primary source to its reporter.
-Regular Tax Court decision

Accepted Answer

Tax Court Reports is the primary source for Regular Tax Court decisions. United States Tax Cases is a compilation of cases from various sources, including Tax Court Reports. Internal Revenue Code and Cumulative Bulletin are both secondary sources, as they provide information and interpretations of tax laws, but do not contain primary source court decisions. E is not a primary source at all.

Question 12

During the past week, Dennis contacted his CPA to obtain advice on the most advantageous way to make a generous contribution to the accounting program at his alma mater. The CPA's work is

Accepted Answer

The fact that Dennis is seeking advice from his CPA on the most advantageous way to make a generous contribution to his alma mater's accounting program indicates a tax planning situation. The objective of this interaction is to seek advice on how to minimize the tax implications of the donation.

Question 13

When posed with a particularly complex tax question, a researcher with little previous experience with the issue would be best served at the outset by consulting:

Accepted Answer

A "tax service" such as CCH or RIA is the best choice when tackling a complex tax question with little previous experience. These services offer comprehensive coverage of tax laws, regulations, and rulings, and can provide up-to-date information on changes and developments in tax law. While legislative history, Treasury Regulations, and the Internal Revenue Code are all important sources of tax law, a tax service provides a more practical and user-friendly approach for researchers.

Question 14

Match the primary source to its reporter.
-Appeals Court decision

Accepted Answer

United States Tax Cases (U.S.T.C.) report decisions from the Appeals Court related to tax matters, making it the correct match for an Appeals Court decision in the context of tax law.

Question 15

Which of the following is a permanent citation?
I.Rev. Proc. 84-33, 1984-1 C.B. 134.
II.Rev. Rul. 92-83, I.R.B. No. 14, 6.
III.O'Neil v. Comm., 44 TCM 843 (1989).
IV.Prop. Reg. Sec. 1.283-4(c).
​

Accepted Answer

Only statement I (Rev. Proc. 84-33, 1984-1 C.B. 134) and statement III (O'Neil v. Comm., 44 TCM 843 (1989)) are permanent citations. Statement II (Rev. Rul. 92-83, I.R.B. No. 14, 6) is a revenue ruling that may be updated or obsoleted by later rulings. Statement IV (Prop. Reg. Sec. 1.283-4(c)) is a proposed regulation, not yet finalized or adopted, subject to change or withdrawal.

Question 16

Match the primary source to its reporter.
-Revenue Ruling 86-457

Accepted Answer

Revenue Ruling 86-457 is a primary source published in the Cumulative Bulletin by the Internal Revenue Service (IRS). Tax Court Reports and United States Tax Cases would contain court decisions, not IRS revenue rulings. The Internal Revenue Code is the primary statute governing taxation, and is not a publication of IRS administrative rulings. Option E is not a valid choice as it is not a publication.

Question 17

Which of the following statements is correct?
I.The history of a cited case refers to all other decisions by higher or lower courts in the same case.
II.The citator gives information about how the decision of a cited case has been interpreted by other courts.
​

Accepted Answer

Statement I is correct because the history of a cited case includes all other decisions made by higher or lower courts in the same case. Statement II is also correct as a citator provides information about how the decision of a cited case has been interpreted by other courts. Therefore, both statements are correct.

Question 18

Which of the following are numbered to match the Code section to which they are related?

Accepted Answer

Treasury Regulations are numbered to match the Code section to which they are related. Private Letter Rulings and Revenue Rulings are not.

Question 19

In planning situations, tax research is undertaken
I.To always attempt to minimize taxes.
II.Considering the client's nontax objectives.
III.To find the best way to accomplish a desired result.
IV.Considering the client's tax objectives.
​

Accepted Answer

Tax research is undertaken not only to minimize taxes but also to consider the client's nontax objectives and find the best way to accomplish a desired result. Additionally, it is important to consider the client's tax objectives in order to create a tax plan that meets their needs and goals. Therefore, statements II, III, and IV are correct.

Question 20

Citators

Accepted Answer

Citators give information on the history of a court case, allowing researchers to track the subsequent treatment and citations of a particular case. They are not primary authorities and are necessary for effective tax research. They refer to the case citing the case, rather than the case being evaluated.

Quiz 16: Tax Research

Which of the following is (are) secondary sources of tax law? I.Tax Notes. II.LEXIS. III.RIA Federal Tax Citator. IV.Tax Court Memorandum.

Which of the following Letter Rulings might have been issued on January 3, 1991?

Which of the following is (are) secondary sources of tax law? I.Revenue Ruling. II.The Tax Adviser. III.Murphy and Higgins' Concepts in Federal Taxation. IV.Tax Treaty with Denmark.

Match the primary source to its reporter. -Tax statute

All of the following are advantages of computer-assisted tax research (CATR) , except

All of the following citations are to trial court decisions except:

Which of the following citations denotes a regular decision of the Tax Court?

How should the following citation be interpreted? Hewlett Packard Co. v. Comm., 67 T.C. 736 (1975) .

Which of the following citations denotes a regular decision of the U.S. Tax Court?

Match the primary source to its reporter. -Journal of Taxation

Match the primary source to its reporter. -Regular Tax Court decision

During the past week, Dennis contacted his CPA to obtain advice on the most advantageous way to make a generous contribution to the accounting program at his alma mater. The CPA's work is

When posed with a particularly complex tax question, a researcher with little previous experience with the issue would be best served at the outset by consulting:

Match the primary source to its reporter. -Appeals Court decision

Which of the following is a permanent citation? I.Rev. Proc. 84-33, 1984-1 C.B. 134. II.Rev. Rul. 92-83, I.R.B. No. 14, 6. III.O'Neil v. Comm., 44 TCM 843 (1989) . IV.Prop. Reg. Sec. 1.283-4(c) .

Match the primary source to its reporter. -Revenue Ruling 86-457

Which of the following statements is correct? I.The history of a cited case refers to all other decisions by higher or lower courts in the same case. II.The citator gives information about how the decision of a cited case has been interpreted by other courts.

Which of the following are numbered to match the Code section to which they are related?

In planning situations, tax research is undertaken I.To always attempt to minimize taxes. II.Considering the client's nontax objectives. III.To find the best way to accomplish a desired result. IV.Considering the client's tax objectives.

Citators

Quiz 16: Tax Research

Which of the following is (are) secondary sources of tax law? I.Tax Notes. II.LEXIS. III.RIA Federal Tax Citator. IV.Tax Court Memorandum. ​

Which of the following Letter Rulings might have been issued on January 3, 1991?

Which of the following is (are) secondary sources of tax law? I.Revenue Ruling. II.The Tax Adviser. III.Murphy and Higgins' Concepts in Federal Taxation. IV.Tax Treaty with Denmark. ​

Match the primary source to its reporter. -Tax statute

All of the following are advantages of computer-assisted tax research (CATR) , except

All of the following citations are to trial court decisions except:

Which of the following citations denotes a regular decision of the Tax Court?

How should the following citation be interpreted? Hewlett Packard Co. v. Comm., 67 T.C. 736 (1975) .

Which of the following citations denotes a regular decision of the U.S. Tax Court?

Match the primary source to its reporter. -Journal of Taxation

Match the primary source to its reporter. -Regular Tax Court decision

During the past week, Dennis contacted his CPA to obtain advice on the most advantageous way to make a generous contribution to the accounting program at his alma mater. The CPA's work is

When posed with a particularly complex tax question, a researcher with little previous experience with the issue would be best served at the outset by consulting:

Match the primary source to its reporter. -Appeals Court decision

Which of the following is a permanent citation? I.Rev. Proc. 84-33, 1984-1 C.B. 134. II.Rev. Rul. 92-83, I.R.B. No. 14, 6. III.O'Neil v. Comm., 44 TCM 843 (1989) . IV.Prop. Reg. Sec. 1.283-4(c) . ​

Match the primary source to its reporter. -Revenue Ruling 86-457

Which of the following statements is correct? I.The history of a cited case refers to all other decisions by higher or lower courts in the same case. II.The citator gives information about how the decision of a cited case has been interpreted by other courts. ​

Which of the following are numbered to match the Code section to which they are related?

In planning situations, tax research is undertaken I.To always attempt to minimize taxes. II.Considering the client's nontax objectives. III.To find the best way to accomplish a desired result. IV.Considering the client's tax objectives. ​

Citators

Which of the following is (are) secondary sources of tax law? I.Tax Notes. II.LEXIS. III.RIA Federal Tax Citator. IV.Tax Court Memorandum.

Which of the following is (are) secondary sources of tax law? I.Revenue Ruling. II.The Tax Adviser. III.Murphy and Higgins' Concepts in Federal Taxation. IV.Tax Treaty with Denmark.

Which of the following is a permanent citation? I.Rev. Proc. 84-33, 1984-1 C.B. 134. II.Rev. Rul. 92-83, I.R.B. No. 14, 6. III.O'Neil v. Comm., 44 TCM 843 (1989) . IV.Prop. Reg. Sec. 1.283-4(c) .

Which of the following statements is correct? I.The history of a cited case refers to all other decisions by higher or lower courts in the same case. II.The citator gives information about how the decision of a cited case has been interpreted by other courts.

In planning situations, tax research is undertaken I.To always attempt to minimize taxes. II.Considering the client's nontax objectives. III.To find the best way to accomplish a desired result. IV.Considering the client's tax objectives.