QUESTION 8

1. A characteristic of FICA is that:

   		a. It does not apply when one spouse works for the other spouse.
   		b. It is imposed on the employer and employee.
   		c. It provides a modest source of income in the event of loss of employment.
   		d. It is administered by both state and Federal governments.

QUESTION 9

1. On occasion, Congress has to enact legislation that clarifies the tax law in order to change a result reached by the U.S. Supreme Court.

   		a. True
   		b. False

QUESTION 10

1. A tax professional must consider the relative weight of authority within the various tax law sources.

   		a. True
   		b. False

QUESTION 11

1. Which of the following sources of tax law authority has the highest authority?

   		a. Cumulative Bulletin.
   		b. Tax Court Decision.
   		c. Revenue Ruling.
   		d. Internal Revenue Code Section.
   		e. Regulation Section.