Can someone please help me with these questions?

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A landlord leases property upon which the tenant makes improvements. The improvements are significant and are made in lieu of rent. At the end of the lease, the value of the improvements is not income to the landlord. This rule is an example of: a. A clear reflection of income result b. The tax benefit rule C. None of the above d. The wherewithal to pay concept. e. The arm's length concept Which of the following refers to a trial court rather than an appellate court decision? a. Forgus v. Comm., 6B.T.A. 291 (1927) b. Farris v. Comm., 222 F.2d 320 (CA-10, 1955) c. Danville Plywood Corp, 899 F. 2d 3 (Fed Cir. 1990) d. Boehm v. Comm, 326 U.s. 287 (1945) e. None of the above Social considerations can be used to justify: Allowing a federal income tax deduction for state and local sales tax b. Allowing excess capital losses to be carried over to other years c. None of the above d. Allowance of a credit for care expenses e. Allowing accelerated amortization for the cost of installing pollution control facilities If these citations appeared after a trial court decision, which one means that the decision was viewed favorably? a. Affd 633 F. 2d 512 (CA-7, 1980) b. Rem'd 399 F. 2d 800 (CA-5, 1968) c. Rev'd 914 F. 2d 396 (CA-3, 1990) d. Rev'd 935 F. 2d 203 (CA-5, 1991) e. None of the above If a taxpayer decides not to pay a tax deficiency, he or she must go to which court? a. U.S. Tax Court. b. Appropriate U.S. circuit Court of Appeals c. None of the above is available d. U.S District court e. U.S. Court of Federal Claims Which of the following statements about an acquiescence is correct? a. An acquiescence is issued in the Federal register b. Acquiescences are published only for certain regular decisions of the U.S. Tax Court. c. An acquiescence is published in the Internal Revenue Bulletin d. The IRS does not issue acquiescences to adverse decisions that are not appealed e. All the above are correct. Which statement is incorrect with respect to taxation on the CPA exam? a. All of the above are correct b. Task- based simulations are no longer on the CPA exam c. The CPA exam has four major sections d. There are approximately 50% multiple choice questions on the taxation part of the exam e. The business law portion is in the REG part of the exam Douglas and Sue, related parties, are landlord and tenant as to certain business property. If the IRs questions the amount of rent Sue is paying to Douglas, this is an illustration of the a. Arm's length concept. b. Continuity of interest concept c. Tax benefit rule. d. Substance over form concept e. None of the above A landlord leases property upon which the tenant makes improvements. The improvements are significant and are made in lieu of rent. At the end of the lease, the value of the improvements is not income to the landlord. This rule is an example of: a. A clear reflection of income result b. The tax benefit rule C. None of the above d. The wherewithal to pay concept. e. The arm's length concept Which of the following refers to a trial court rather than an appellate court decision? a. Forgus v. Comm., 6B.T.A. 291 (1927) b. Farris v. Comm., 222 F.2d 320 (CA-10, 1955) c. Danville Plywood Corp, 899 F. 2d 3 (Fed Cir. 1990) d. Boehm v. Comm, 326 U.s. 287 (1945) e. None of the above Social considerations can be used to justify: Allowing a federal income tax deduction for state and local sales tax b. Allowing excess capital losses to be carried over to other years c. None of the above d. Allowance of a credit for care expenses e. Allowing accelerated amortization for the cost of installing pollution control facilities If these citations appeared after a trial court decision, which one means that the decision was viewed favorably? a. Affd 633 F. 2d 512 (CA-7, 1980) b. Rem'd 399 F. 2d 800 (CA-5, 1968) c. Rev'd 914 F. 2d 396 (CA-3, 1990) d. Rev'd 935 F. 2d 203 (CA-5, 1991) e. None of the above If a taxpayer decides not to pay a tax deficiency, he or she must go to which court? a. U.S. Tax Court. b. Appropriate U.S. circuit Court of Appeals c. None of the above is available d. U.S District court e. U.S. Court of Federal Claims Which of the following statements about an acquiescence is correct? a. An acquiescence is issued in the Federal register b. Acquiescences are published only for certain regular decisions of the U.S. Tax Court. c. An acquiescence is published in the Internal Revenue Bulletin d. The IRS does not issue acquiescences to adverse decisions that are not appealed e. All the above are correct. Which statement is incorrect with respect to taxation on the CPA exam? a. All of the above are correct b. Task- based simulations are no longer on the CPA exam c. The CPA exam has four major sections d. There are approximately 50% multiple choice questions on the taxation part of the exam e. The business law portion is in the REG part of the exam Douglas and Sue, related parties, are landlord and tenant as to certain business property. If the IRs questions the amount of rent Sue is paying to Douglas, this is an illustration of the a. Arm's length concept. b. Continuity of interest concept c. Tax benefit rule. d. Substance over form concept e. None of the above