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1. Which of the following sections of the Internal Revenue Code of 1986 has been repealed? a. Code Section 177. b. Code Section 277. c.

1. Which of the following sections of the Internal Revenue Code of 1986 has been repealed? a. Code Section 177. b. Code Section 277. c. Code Section 377. d. Code Section 477. 2. Tax law primary authority includes the following: a. The Internal Revenue Code, Tax Treaties, and Court Decisions. b. The Code, the Regulations and CCH Tax Research Consultant. c. The Code, Tax Journals and IRS Revenue Rulings. d. None of the above. 3. In general, the answer to all tax questions or issues must be traced to: a. a Supreme Court decision. b. an IRS Letter Ruling. c. a tax textbook. d. the Internal Revenue Code. 4. Sources of tax authority which can be used to determine legislative intent, i.e., the reasons or purposes for enacting a particular rule of law, include: a. the Internal Revenue Bulletin. b. U.S. Statutes. c. the House Ways and Means Committee Report. d. None of the above. 5. Congressional bills which become law after negotiating their way through the legislative process become part of the U.S. Statutes and are codified in the Internal Revenue Code, also known as: a. Title 28 of the U.S. Code. b. Title 16 of the U.S. Code. c. Title 62 of the U.S. Code. d. Title 26 of the U.S. Code. 6. Transition rules, effective dates and sunset provisions are examples of enacted legislation: a. which should be ignored in researching a tax question because they are not part of the Code. b. which must be researched by referring to the Act in which the laws are contained, because they may not be included in the Code. c. which are always included in the Internal Revenue Code. d. None of the above. 7. Administrative sources of the tax law, such as IRS Regulations, Revenue Rulings and Revenue Procedures: a. are generally drafted by the Supreme Court. b. are official interpretations of the tax law made by the Department of the Treasury and the IRS. c. do not have the force of law because they are the opinions of the Secretary of the Treasury. d. All of the above. 8. Decisions of federal courts on cases and controversies involving the application or interpretation of tax law are known as: a. judicial authority. b. legislative authority. c. administrative authority. d. None of the above. 9. Post-1998 Temporary Regulations, which are often issued after-the-fact in response to a tax law change or an adverse judicial decision: a. have the full force and effect of law while in existence. b. are published simultaneously as Proposed Regulations. c. lapse after three years if not finalized. d. Two of the above. e. All of the above. 10. A Private Letter Ruling: a. is a District Director's response to a taxpayer's query regarding the tax consequences of a specific transaction or event. b. is a response to a specific taxpayer's request for an official IRS interpretation of a tax law provision as applied to the taxpayer's given fact situation. c. is issued in response to a question that arises during an audit. d. None of the above.

please provide short expl with your answer.tk

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