a.gTrue
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RulesgofgtaxglawgdogincludegTreasurygDepartmentgpronouncements.
POINTS:gg
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HASgVARIABLES:gg
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2.gAgtaxgprofessionalgneedgnotgworrygaboutgthegrelativegweightgofgauthoritygwithingthegvar
iousgtaxglawgsources.
a.gTrue
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ANSWER:gg
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Thegrelativegweightgofgauthoritygisgcritical
POINTS:gg
1
DIFFICULTY:gg
Easy
QUESTIONgTYPE:gg
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HASgVARIABLES:gg
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STATEgSTANDARDS:gg
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3.gIngrecentgyears,gCongressghasgbeengrelativelygsuccessfulgingsimplifyinggthegInternalgRev
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a.gTrue
b.gFalse
ANSWER:gg
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RATIONALE:gg
Eachgyear,gthegInternalgRevenuegCodegbecomesgmoregandgmoregcomplex.ggThegTax
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POINTS:gg
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DATEgCREATED:gg
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DATEgMODIFIED:gg
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4.gAgtaxpayergshouldgalwaysgminimizeghisgorghergtaxgliability.
a.gTrue
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ANSWER:gg
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RATIONALE:gg
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POINTS:gg
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5.gThegfirstgcodificationgofgthegtaxglawgoccurredging1954.
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ANSWER:gg
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RATIONALE:gg
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POINTS:gg
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6.gThisgInternalgRevenuegCodegsectiongcitationgisgincorrect:g§g212(1).
a.gTrue
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ANSWER:gg
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