TechnicalAdviceMemoranda. U.S.DistrictCourtdecision. Noneoftheabove. c ANSWER: WhatstatementisnottruewithrespecttoTemporaryRegulations? Maynotbecitedasprecedent. IssuedasProposedRegulations. Automaticallyexpirewithinthreeyearsafterthedateofissuance. FoundintheFederalRegister. Alloftheabovestatementsaretrue. a ANSWER: Whatadministrativereleasedealswithaproposedtransactionratherthanacompletedtransaction? LetterRuling. TechnicalAdviceMemorandum. DeterminationLetter. FieldServiceAdvice. Noneoftheabove. a ANSWER: Whichofthefollowingindicatesthatadecisionhasprecedentialvalueforfuturecases? Staredecisis. Golsendoctrine. Enbanc. Reenactmentdoctrine. Noneoftheabove. a ANSWER: AtaxpayerwholosesinaU.S.DistrictCourtmayappealdirectlytothe: U.S.SupremeCourt. U.S.TaxCourt. U.S.CourtofFederalClaims. U.S.CircuitCourtofAppeals. Alloftheabove. d ANSWER: AppealsfromaU.S.DistrictCourtgotothetaxpayer’shomecircuitoftheU.S.CircuitCourtofAppeals. RATIONALE: Ifataxpayerdecidesnottopayataxdeficiency,heorshemustgotowhichcourt?
TechnicalAdviceMemoranda. U.S.DistrictCourtdecision. Noneoftheabove. ANSWER: c WhatstatementisnottruewithrespecttoTemporaryRegulations? Maynotbecitedasprecedent. IssuedasProposedRegulations. Automaticallyexpirewithinthreeyearsafterthedateofissuance. FoundintheFederalRegister. Alloftheabovestatementsaretrue. ANSWER: a Whatadministrativereleasedealswithaproposedtransactionratherthanacompletedtransaction? LetterRuling. TechnicalAdviceMemorandum. DeterminationLetter. FieldServiceAdvice. Noneoftheabove. ANSWER: a Whichofthefollowingindicatesthatadecisionhasprecedentialvalueforfuturecases? Staredecisis. Golsendoctrine. Enbanc. Reenactmentdoctrine. Noneoftheabove. ANSWER: a AtaxpayerwholosesinaU.S.DistrictCourtmayappealdirectlytothe: U.S.SupremeCourt. U.S.TaxCourt. U.S.CourtofFederalClaims. U.S.CircuitCourtofAppeals. Alloftheabove. ANSWER: d RATIONALE: AppealsfromaU.S.DistrictCourtgotothetaxpayer’shomecircuitoftheU.S.CircuitCourtofAppeals. Ifataxpayerdecidesnottopayataxdeficiency,heorshemustgotowhichcourt?
Testbank-for-South-Western-Federal-Taxation-2015-Comprehensive-38th-Edition-by-William-H-Hoffman-Jr-.docx