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The question needed is 18-10 ourt The U.S. Tax Court The Small Tax Cases Division of the U.S. Tax Court d. C. 18-9 Tax Court

The question needed is 18-10

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ourt The U.S. Tax Court The Small Tax Cases Division of the U.S. Tax Court d. C. 18-9 Tax Court Decisions. Distinguish between a Regular Tax Court decision and a Memorandum decision. 18-10 Authority of Tax Law Sources. Assuming that you have discovered favorable support for your position taken in a controversy with an IRS agent in each of the sources listed below, indicate how you would use these authoritative sources in your discus- sion with the agent. A decision of the U.S. District Court having jurisdiction over your case if litigated b. Treasury Regulation The Internal Revenue Code A decision of the Supreme Court A decision of the Court of Appeals A decision heard under the small tax case a. c. d. e. procedures of the Tax Court f. A decision of the U.S. Tax Court g. A private letter ruling issued to another taxpayer A Revenue Ruling A tax article in a leading periodical h. i. j. -11 Tax Services. What materials are does your library have? generally found in leading tax services? Which ROBLEMS fina Citations. Interpret each of the following citations: 12 L..t. ourt The U.S. Tax Court The Small Tax Cases Division of the U.S. Tax Court d. C. 18-9 Tax Court Decisions. Distinguish between a Regular Tax Court decision and a Memorandum decision. 18-10 Authority of Tax Law Sources. Assuming that you have discovered favorable support for your position taken in a controversy with an IRS agent in each of the sources listed below, indicate how you would use these authoritative sources in your discus- sion with the agent. A decision of the U.S. District Court having jurisdiction over your case if litigated b. Treasury Regulation The Internal Revenue Code A decision of the Supreme Court A decision of the Court of Appeals A decision heard under the small tax case a. c. d. e. procedures of the Tax Court f. A decision of the U.S. Tax Court g. A private letter ruling issued to another taxpayer A Revenue Ruling A tax article in a leading periodical h. i. j. -11 Tax Services. What materials are does your library have? generally found in leading tax services? Which ROBLEMS fina Citations. Interpret each of the following citations: 12 L..t

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