Accounting Question (Tax Research and Procedure)

6. Give the proper citation for the following cases:

a. 2006 Tax Court decision involving buyout equity in the marital residence and the deductions for alimony

b. 2009 Court of Federal Claims decision involving retro-activity, partnerships and contingent obligations.

c. 2008 Court of Appeals decision involving the right of an un-enrolled tax preparer clients before IRS.

d. 2007 District Court involving interest paid on an underpayment of income tax being personal interest.

7. Give the proper citation for Revenue Procedure 86-41.

8. What are the AFTR and Federal Reporter citations for 97-1 USTC ~ 50,322?

9. What BNA Tax Management Portfolio contains detailed discussion of the investment credit?

10. What is the most recent revenue procedure providing information about rules under which IRS will treat the child of divorced parents as a dependent of either parent.