ReviewedU.S.TaxCourtdecision. U.S.DistrictCourtdecision. MemorandumTaxCourtdecision. U.S.CourtofFederalClaims. b ANSWER: WhichRegulationshavetheforceandeffectoflaw? ProceduralRegulations. FinalizedRegulations. LegislativeRegulations. InterpretiveRegulations. Alloftheabove. c ANSWER: Whichcourtdecisioncarriesmoreweight? FederalDistrictCourt. SecondCircuitCourtofAppeals. MemorandumU.S.TaxCourtdecision. SmallCasesDivisionofU.S.TaxCourt. U.S.CourtofFederalClaims. b ANSWER: Whichcompanydoesnotpublishcitatorsfortaxpurposes? JohnWiley&Sons. CommerceClearingHouse. ResearchInstituteofAmerica. Westlaw. Shepard’s. a ANSWER: e.Alloftheaboveareprimarysources. e ANSWER: WhichstatementisincorrectwithrespecttotaxationontheCPAexam? TheCPAexamnowhasonlyfourparts. Therearenolongercasestudiesontheexam. Acandidatemaynotgobackafterexitingatestlet.
ReviewedU.S.TaxCourtdecision. U.S.DistrictCourtdecision. MemorandumTaxCourtdecision. U.S.CourtofFederalClaims. ANSWER: b WhichRegulationshavetheforceandeffectoflaw? ProceduralRegulations. FinalizedRegulations. LegislativeRegulations. InterpretiveRegulations. Alloftheabove. ANSWER: c Whichcourtdecisioncarriesmoreweight? FederalDistrictCourt. SecondCircuitCourtofAppeals. MemorandumU.S.TaxCourtdecision. SmallCasesDivisionofU.S.TaxCourt. U.S.CourtofFederalClaims. ANSWER: b Whichcompanydoesnotpublishcitatorsfortaxpurposes? JohnWiley&Sons. CommerceClearingHouse. ResearchInstituteofAmerica. Westlaw. Shepard’s. ANSWER: a e.Alloftheaboveareprimarysources. ANSWER: e WhichstatementisincorrectwithrespecttotaxationontheCPAexam? TheCPAexamnowhasonlyfourparts. Therearenolongercasestudiesontheexam. Acandidatemaynotgobackafterexitingatestlet.
Test-Bank-South-Western-Federal-Taxation-2015-18th-Edition-Smith.docx