False ANSWER: TemporaryRegulationsareonlypublishedintheInternalRevenueBulletin. True False ANSWER: RATIONALE:TheyarepublishedintheFederalRegisterandtheInternalRevenueBulletin. RevenueRulingsissuedbytheNationalOfficeoftheIRScarrythesamelegalforceandeffectasRegulations. True False False ANSWER: RATIONALE:TheydonotcontainthesamelegalforceasRegulations.Thatis,thelegalforceisless. ARevenueRulingisajudicialsourceofFederaltaxlaw. True False ANSWER: RATIONALE:ARevenueRulingisanadministrativesource. Thefollowingcitationcanbeacorrectcitation:Rev.Rul.95-271,I.R.B.No.54,18. True False ANSWER: correct. RevenueProceduresdealwiththeinternalmanagementpracticesandproceduresoftheIRS. True False True ANSWER: True False True ANSWER: Aletterrulingappliesonlytothetaxpayerwhoasksforandobtainsaletterruling. True False
ANSWER: False TemporaryRegulationsareonlypublishedintheInternalRevenueBulletin. True False ANSWER: RATIONALE:TheyarepublishedintheFederalRegisterandtheInternalRevenueBulletin. RevenueRulingsissuedbytheNationalOfficeoftheIRScarrythesamelegalforceandeffectasRegulations. True False ANSWER: False RATIONALE:TheydonotcontainthesamelegalforceasRegulations.Thatis,thelegalforceisless. ARevenueRulingisajudicialsourceofFederaltaxlaw. True False ANSWER: RATIONALE:ARevenueRulingisanadministrativesource. Thefollowingcitationcanbeacorrectcitation:Rev.Rul.95-271,I.R.B.No.54,18. True ANSWER: False correct. RevenueProceduresdealwiththeinternalmanagementpracticesandproceduresoftheIRS. True False ANSWER: True True False ANSWER: True Aletterrulingappliesonlytothetaxpayerwhoasksforandobtainsaletterruling. True False
Test-Bank-South-Western-Federal-Taxation-2015-18th-Edition-Smith.docx