1.Which specific part of the Internal Revenue Code defines "qualifying relative"?

2.Which Internal Revenue Code Section spells out the tax treatment for landlords (lessor) when they have improvements made by their tenants (lessee) on their rental properties?

Code Section ______ and Code Section ______

3.Which one of the following tax court cases is about the deduction of interest and property taxes on a taxpayer's vacation home based on Code Section 280A?

A.Jackson v. Commissioner (76 TC 696)

B.Drucker v. Commissioner (79 TC 605)

C.Byers v. Commissioner (82 TC 919)

D.Bolton v. Commissioner (77 TC 104)

4.Where is "capital asset" defined in the code?

5.Rank the authoritative weight for:

__IRS letter rulings

__Revenue Procedures

__Treasury Regulations

__Internal Revenue Code