QUESTION1 Regulations can be in the form of Oa temporary, proposed, or final Regulations Ob. court decisions O. public laws Od (a) or (b). QUESTION 2 James, a single taxpayer, earns $60,000 in taxable income and $5,000 in interest from an investment in city of Fort Pierce Bonds. Using the U.S. tax rate schedule for year 2018, what is his effective tax rate? Round to 2 decimal places T T | Paragraph : Arial : 3 (12pt) --Td g i : HTHL CSS Path: p Words:0 QUESTION 3 Which of the following statements regarding Revenue Rulings is correct? ORevenue Rulings present administrative interpretations of tax law The legal citation for a Revenue Ruling refers to the associated Internal Revenue Code section ORevenue Rulings present judicial interpretations of tax law Revenue Rulings have the same authoritative weight as Treasury Regulations QUESTION 4 Jury trial is available in the: Court of Federal Claims -Small Tax Casprocedures of the Tax Court O District Court O Tax Court QUESTION 5 When dealing with the Tax Court, which of the following pronouncements has the highest authority? Technical Information Releases Treasury Regulations Revenue Rulings