1-Which of the following forms of tax law provides the Treasury Departments interpretation of an Internal Revenue Code section to assist taxpayers in compliance with the law?

Question options:

	Internal Revenue Code
	Revenue Ruling
	Treasury Regulation
	Technical Advice Memorandum

2-Question options:Which of the following individuals will be subject to the Kiddie tax?

	Tina, a 17-year-old dependent, with wages of $7,000 and interest income of $1,500
	Tom, a 30-year-old with wages of $3,800 and interest income of $5,000
	Tara, a 20-year-old dependent with wages of $15,000 and interest income of $1,500
	Tim, a 16 year old dependent with wages of $4,000 and interest income of $6,000

3-Question options:Marcy is a 17 year old high school student with income from wages of $8,000 and $2,800 of interest income from bonds given to her by her grandparents. How much of Marcie's income will be used to calculate the special Kiddie tax using the Estate/Trust income tax rate schedule?

	$10,800
	$2,800
	$600
	some other amount

4-Question options:Which of the following is not a general rule or restriction on exempt employer provided benefits?

	anti-discrimination rules
	restrictions on the list of benefits that qualify for this exempt status
	a requirement that all employees get the same dollar amount of any exempt benefit
	All are requirements

5-Question options:Gloria cashed in $20,000 of Series EE US Savings Bonds and used all of the proceeds to pay qualified educational expenses for her daughter. Included in that amount was $2,500 of interest income. Gloria's modified AGI is $75,000. Which of the following is a correct statement regarding the excludability of interest income in this case?

	Gloria may exclude all of the savings bond interest in this case
	Gloria may exclude part of the savings bond interest in this case
	Gloria may not exclude the savings bond interest in this case
	none of the above