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NEW QUESTION: 1
In evaluating the hierarchy of authority in tax law, which of the following carries the greatest authoritative value for tax planning of transactions?
A. Tax court decisions.
B. IRS regulations.
C. Internal Revenue Code.
D. IRS agents' reports.
Answer: C
Explanation:
Explanation
Note: This question is addressed in your Appendix D text materials. We are confident that our students would be able to respond correctly over 85% of the time without any guidance on this topic.
The answer is rather obvious. Just by looking at the answer options, you will immediately notice that Option A is presented in title case. This would be a quick sign that it may be the correct response.
Further, we suspect that most students would narrow the options down to "a" or "b" by simply using common sense.
While we are confident that our students would fare well on this question if it appeared on their exams, we present the following detailed explanation of the answer options.
Choice "a" is correct. According to the IRS's website under Tax Code, Regulations and Official Guidance, the "federal tax law begins with the Internal Revenue Code (IRC), [which was] enacted by Congress in Title 26 of the United States Code (26 U.S.C.)." The IRC holds the most authoritative value.
Choice "b" is incorrect. According to the IRS's website under Tax Code, Regulations and Official Guidance, the IRS regulations or "Treasury regulations (26 C.F.R.)-commonly referred to as Federal tax regulations-pick up where the Internal Revenue Code (IRC) leaves off by providing the official interpretation of the IRS by the U.S. Department of Treasury." Regulations give directions on how to apply the law outlined in the Internal Revenue Code. Regulations have the second most force and effect, second only to the IRC.
Choice "c" is incorrect. Tax court decisions interpret the Internal Revenue Code. They do not have the authority of the IRC.
Choice "d" is incorrect. The reports of IRS agents are used to report on specific taxpayer situations.
IRS agents' reports apply the Internal Revenue Code, IRS regulations, and other forms of authoritative literature, but they do not hold the value that the IRC, the IRS regulations, or even tax court decisions have.
Individual Taxation - Exemptions
NEW QUESTION: 2
A. Option D
B. Option E
C. Option C
D. Option A
E. Option B
Answer: A,C,E
NEW QUESTION: 3
Click the Exhibit button.
You manage a Communication Server 1000 RIs. 7 x system at a customer site. The customer reports that extension 2000 cannot make an unassisted long distance calls.
With reference to the exhibit, which feature is restricting the user?
A. CCBA
B. CLRO
C. CCSA
D. CLS
Answer: D
NEW QUESTION: 4
Refer to the exhibit. BR-PC1 (192.168.100.10) is unable to reach the Internet. Access to the Internet is routed through the HQ site and all NAT configurations have been applied and verified.
The user on BR- PC1 has attempted to ping www.cisco.com and did not receive any responses.
Which troubleshooting step will assist with root cause analysis by displaying a series of upstream connected devices?
A. Run an nslookup to www.cisco.com
B. Check HQ-Firewall to see if it's blocking HTTP traffic
C. Check the physical link from HQ-Firewall to HQ-Sw1
D. Run a traceroute to www.cisco.com
Answer: D
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