Solution Manual & Research Case Solutions For Federal
Tax Research, 13th Edition by Roby Sawyers, Steven Gill
Availability of Freshwater - ANSWER: only about 0.024% of the earth's water supply
is available to us as liquid fresh water
Groundwater - ANSWER: some precipitation infiltrates the ground and is stored in
spaces in soil and rock; water in these spaces is one of most important sources of
fresh water; moves from high to low elevation
Zone of Saturation - ANSWER: a certain depth where these spaces are completely
filled with water
Water Table - ANSWER: the top of the zone of saturation
Aquifers - ANSWER: geological layers deeper down like caverns and porous, layers of
sand, gravel, or bedrock through which groundwater flows; contain much more
freshwater than lakes and rivers
Renewable Aquifers - ANSWER: replenished naturally by precipitation that
percolates down through the soul and rock (natural recharge); some others are
recharged by lateral recharge from nearby streams; refill slowly
Nonrenewable Aquifers - ANSWER: get very little, if any, recharge; deep
underground from thousands of years ago; withdrawing will amount to mining a
nonrenewable resource - a major problem in today's societies
Surface Water - ANSWER: the freshwater that flows across the earth's land surface
and into rivers, streams, lakes, and reservoirs
Surface Runoff - ANSWER: precipitation that does not return to the atmosphere by
evaporation or infiltrate into the ground
Watershed - ANSWER: drainage basin; the land fro which surface water drains into a
river, lake, wetland, or other body of water
Global Outlook: Use of World's Freshwater - ANSWER: irrigation is the biggest use of
eater (70%), then industries (20%), and cities and residences (10%)
Freshwater Resources in the United States - ANSWER: the US has plenty of
freshwater but supplies vary depending on climate; in East water is used for energy,
cooling, and manufacturing
, Emerging Water Shortages - ANSWER: 41% of world's population lives in river basins
that do not have enough freshwater; falling water tables, bodies of water running
dry
Ownership and Management - ANSWER: disputes over government or private
management; 85% of Americans get water from publicly owned utilities
Competition for World's Water and Resources - ANSWER: cities are outbidding
farmers for water supplies from rivers and aquifers; countries are importing grain as
a way to reduce water use; more crops are being used to produce biofuel
Water Options - ANSWER: get more water from rivers and aquifers, desalinate ocean
water, waste much less water
Groundwater Depletion - ANSWER: aquifers are being depleted faster than they are
being renewed; over pumping can increase gap between rich and poor, cause land to
sink, and contaminate with saltwater
Withdrawing Groundwater Advantages - ANSWER: useful for drinking and irrigation,
available year round and everywhere, renewable, no evaporation losses, cheaper to
extract than most surface waters
Withdrawing Groundwater Disadvantages - ANSWER: depletion from over pumping,
sinking of land from over pumping, pollution, saltwater intrusion, reduced water
flows into surface waters, increased cost and contamination with more depth
Using Aquifers More Sustainably - ANSWER: requires controlling the rate of water
removal, identifying and protecting water recharge zones from development,
wasting less water, and slowing population growth
Groundwater Depletion Prevention - ANSWER: waste less water, subsidize water
conservation, ban new wells and aquifers near surface water, retire groundwater
withdrawal rights in critical areas, do not grow water intensive crops
Groundwater Depletion Control - ANSWER: raise price of water to discourage waste,
tax water pumped from wells near surface water, set and enforce minimum stream
flow levels
Advantages and Disadvantages to Large Dams - ANSWER: large dams and reservoirs
produce cheap electricity, reduce downstream flooding, and provide year-round
water for irrigating crop land but also displace people and disrupt aquatic systems;
advantages include less flooding, electricity, water for irrigation and recreational
activities; disadvantages include tensions among shared countries, and reducing
downstream flow
Tax Research, 13th Edition by Roby Sawyers, Steven Gill
Availability of Freshwater - ANSWER: only about 0.024% of the earth's water supply
is available to us as liquid fresh water
Groundwater - ANSWER: some precipitation infiltrates the ground and is stored in
spaces in soil and rock; water in these spaces is one of most important sources of
fresh water; moves from high to low elevation
Zone of Saturation - ANSWER: a certain depth where these spaces are completely
filled with water
Water Table - ANSWER: the top of the zone of saturation
Aquifers - ANSWER: geological layers deeper down like caverns and porous, layers of
sand, gravel, or bedrock through which groundwater flows; contain much more
freshwater than lakes and rivers
Renewable Aquifers - ANSWER: replenished naturally by precipitation that
percolates down through the soul and rock (natural recharge); some others are
recharged by lateral recharge from nearby streams; refill slowly
Nonrenewable Aquifers - ANSWER: get very little, if any, recharge; deep
underground from thousands of years ago; withdrawing will amount to mining a
nonrenewable resource - a major problem in today's societies
Surface Water - ANSWER: the freshwater that flows across the earth's land surface
and into rivers, streams, lakes, and reservoirs
Surface Runoff - ANSWER: precipitation that does not return to the atmosphere by
evaporation or infiltrate into the ground
Watershed - ANSWER: drainage basin; the land fro which surface water drains into a
river, lake, wetland, or other body of water
Global Outlook: Use of World's Freshwater - ANSWER: irrigation is the biggest use of
eater (70%), then industries (20%), and cities and residences (10%)
Freshwater Resources in the United States - ANSWER: the US has plenty of
freshwater but supplies vary depending on climate; in East water is used for energy,
cooling, and manufacturing
, Emerging Water Shortages - ANSWER: 41% of world's population lives in river basins
that do not have enough freshwater; falling water tables, bodies of water running
dry
Ownership and Management - ANSWER: disputes over government or private
management; 85% of Americans get water from publicly owned utilities
Competition for World's Water and Resources - ANSWER: cities are outbidding
farmers for water supplies from rivers and aquifers; countries are importing grain as
a way to reduce water use; more crops are being used to produce biofuel
Water Options - ANSWER: get more water from rivers and aquifers, desalinate ocean
water, waste much less water
Groundwater Depletion - ANSWER: aquifers are being depleted faster than they are
being renewed; over pumping can increase gap between rich and poor, cause land to
sink, and contaminate with saltwater
Withdrawing Groundwater Advantages - ANSWER: useful for drinking and irrigation,
available year round and everywhere, renewable, no evaporation losses, cheaper to
extract than most surface waters
Withdrawing Groundwater Disadvantages - ANSWER: depletion from over pumping,
sinking of land from over pumping, pollution, saltwater intrusion, reduced water
flows into surface waters, increased cost and contamination with more depth
Using Aquifers More Sustainably - ANSWER: requires controlling the rate of water
removal, identifying and protecting water recharge zones from development,
wasting less water, and slowing population growth
Groundwater Depletion Prevention - ANSWER: waste less water, subsidize water
conservation, ban new wells and aquifers near surface water, retire groundwater
withdrawal rights in critical areas, do not grow water intensive crops
Groundwater Depletion Control - ANSWER: raise price of water to discourage waste,
tax water pumped from wells near surface water, set and enforce minimum stream
flow levels
Advantages and Disadvantages to Large Dams - ANSWER: large dams and reservoirs
produce cheap electricity, reduce downstream flooding, and provide year-round
water for irrigating crop land but also displace people and disrupt aquatic systems;
advantages include less flooding, electricity, water for irrigation and recreational
activities; disadvantages include tensions among shared countries, and reducing
downstream flow
