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Which item may not be cited as a precedent?


A) Regulations
B) Temporary Regulations
C) Technical Advice Memoranda
D) U.S. District Court decision
E) None of these

F) A) and C)
G) B) and D)

Correct Answer

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The following citation is correct: Larry G.Mitchell,131 T.C.215 (2008).

A) True
B) False

Correct Answer

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How can Congressional Committee Reports be used by a tax researcher?

Correct Answer

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Congressional Committee Reports often ex...

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A taxpayer should always minimize his or her tax liability.

A) True
B) False

Correct Answer

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The IRS issues an acquiescence or nonacquiescence only for regular Tax Court decisions.

A) True
B) False

Correct Answer

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What statement is not true with respect to Temporary Regulations?


A) May not be cited as precedent.
B) Issued with Proposed Regulations.
C) Automatically expire within three years after the date of issuance.
D) Found in the Federal Register.
E) All of these statements are true.

F) A) and B)
G) A) and C)

Correct Answer

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