Federal Tax Research 11th Edition Roby B
Sawyers Steven Gill- Test Bank A+
Sample Test
Chapter 03
1. Regarding the taxing powers of the federal government, the U.S.
Constitution requires that:
a. taxes imposed by Congress must apply uniformly throughout the United States
b. no direct taxes may be imposed on income
c. all revenues from the federal income tax must be apportioned to the population of the states from which t
d. all of these are correct
ANSWER: a
POINTS: 1
DIFFICULTY: Moderate
,QUESTION TYPE: Multiple Choice
HAS VARIABLES: False
DATE CREATED: 3/30/2017 11:37 AM
DATE MODIFIED: 4/20/2017 4:10 PM
2. Which of the following is an administrative source of the federal tax law
issued by the IRS?
a. court rulings
b. Internal Revenue Code
c. tax treaties
d. revenue rulings
e. none of these are correct
ANSWER: d
POINTS: 1
DIFFICULTY: Moderate
QUESTION TYPE: Multiple Choice
HAS VARIABLES: False
DATE CREATED: 3/30/2017 11:37 AM
DATE MODIFIED: 5/1/2017 1:39 PM
3. The first Internal Revenue Code was:
, a. the Internal Revenue Code of 1939
b. the Internal Revenue Code of 1954
c. the Revenue Act of 1913
d. none of these are correct
ANSWER: a
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: Multiple Choice
HAS VARIABLES: False
DATE CREATED: 3/30/2017 11:37 AM
DATE MODIFIED: 4/20/2017 4:11 PM
4. The first federal income tax law was passed as a result of the:
a. Civil War
b. Mexican-American War
c. Spanish-American War
d. none of these are correct
ANSWER: a
POINTS: 1
, DIFFICULTY: Easy
QUESTION TYPE: Multiple Choice
HAS VARIABLES: False
DATE CREATED: 3/30/2017 11:37 AM
DATE MODIFIED: 4/20/2017 4:11 PM
5. A “tax protester” is:
a. a person who files a “frivolous” return with the IRS
b. a person who brings a “frivolous” matter before the Tax Court
c. a person who may be subject to a penalty for frivolous Tax Court petitions
d. all of these are correct
none of these are correct
e.
ANSWER: d
POINTS: 1
DIFFICULTY: Moderate
QUESTION TYPE: Multiple Choice
HAS VARIABLES: False
DATE CREATED: 3/30/2017 11:37 AM
DATE MODIFIED: 4/20/2017 4:16 PM
Sawyers Steven Gill- Test Bank A+
Sample Test
Chapter 03
1. Regarding the taxing powers of the federal government, the U.S.
Constitution requires that:
a. taxes imposed by Congress must apply uniformly throughout the United States
b. no direct taxes may be imposed on income
c. all revenues from the federal income tax must be apportioned to the population of the states from which t
d. all of these are correct
ANSWER: a
POINTS: 1
DIFFICULTY: Moderate
,QUESTION TYPE: Multiple Choice
HAS VARIABLES: False
DATE CREATED: 3/30/2017 11:37 AM
DATE MODIFIED: 4/20/2017 4:10 PM
2. Which of the following is an administrative source of the federal tax law
issued by the IRS?
a. court rulings
b. Internal Revenue Code
c. tax treaties
d. revenue rulings
e. none of these are correct
ANSWER: d
POINTS: 1
DIFFICULTY: Moderate
QUESTION TYPE: Multiple Choice
HAS VARIABLES: False
DATE CREATED: 3/30/2017 11:37 AM
DATE MODIFIED: 5/1/2017 1:39 PM
3. The first Internal Revenue Code was:
, a. the Internal Revenue Code of 1939
b. the Internal Revenue Code of 1954
c. the Revenue Act of 1913
d. none of these are correct
ANSWER: a
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: Multiple Choice
HAS VARIABLES: False
DATE CREATED: 3/30/2017 11:37 AM
DATE MODIFIED: 4/20/2017 4:11 PM
4. The first federal income tax law was passed as a result of the:
a. Civil War
b. Mexican-American War
c. Spanish-American War
d. none of these are correct
ANSWER: a
POINTS: 1
, DIFFICULTY: Easy
QUESTION TYPE: Multiple Choice
HAS VARIABLES: False
DATE CREATED: 3/30/2017 11:37 AM
DATE MODIFIED: 4/20/2017 4:11 PM
5. A “tax protester” is:
a. a person who files a “frivolous” return with the IRS
b. a person who brings a “frivolous” matter before the Tax Court
c. a person who may be subject to a penalty for frivolous Tax Court petitions
d. all of these are correct
none of these are correct
e.
ANSWER: d
POINTS: 1
DIFFICULTY: Moderate
QUESTION TYPE: Multiple Choice
HAS VARIABLES: False
DATE CREATED: 3/30/2017 11:37 AM
DATE MODIFIED: 4/20/2017 4:16 PM
