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Full Download Taxation of Individuals 4th Edition Spilker Test Bank
Full Download Taxation of Individuals 4th Edition Spilker Test Bank
Full Download Taxation of Individuals 4th Edition Spilker Test Bank
https://testbankfan.com/download/taxation-of-individuals-4th-edition-spilker-test-bank/
Chapter 02
1. Corporations are required to file a tax return annually regardless of their taxable income.
True False
2. The tax return filing requirements for individual taxpayers only depend on the taxpayer's filing
status.
True False
3. If a taxpayer is due a refund, she does not have to file a tax return.
True False
4. If April 15th falls on a Saturday, the due date for individual tax returns will be on Monday, April 17 th.
True False
5. If a taxpayer is unable to file a tax return by its original due date, the taxpayer can request an
automatic 9-month extension to file the return.
True False
6. An extension to file a tax return does not extend the due date for tax payments.
True False
True False
8. For fraudulent tax returns, the statute of limitations for IRS assessment is ten years.
True False
9. The IRS DIF system checks each tax return for mathematical mistakes.
True False
10. Joel claimed a high amount of charitable contributions as a deduction on his tax return relative to
taxpayers with similar income levels. The information matching program is the IRS program most
likely to identify Joel's tax return for audit.
True False
11. Office examinations are the most common type of IRS audit.
True False
12. The three basic types of IRS examinations are computer exams, office exams, and business exams.
True False
13. The "30-day" letter gives the taxpayer the opportunity to request an appeals conference or agree
to the proposed IRS adjustment.
True False
14. The "90-day" letter gives the taxpayer the opportunity to pay the proposed tax adjustment or file a
petition in the U.S. District Court to hear the case.
True False
15. If a taxpayer has little cash and a very technical tax case that she feels very strongly that the tax
rules are "on her side," she should prefer to have her case tried in the U.S. Tax Court.
True False
16. In researching a tax issue, Eric finds that the U.S. Circuit Court of Appeals for the Federal Circuit
previously has ruled in favor of his tax position, whereas the 11 th Circuit (Eric's circuit) previously has
ruled against his tax position. If Eric is contemplating litigating his tax position with the IRS, he
should prefer to have his case first tried by the U.S. Tax Court.
True False
17. If a taxpayer loses a case at the Circuit Court level, he is granted an automatic appeal hearing with
the Supreme Court.
True False
18. Secondary authorities are official sources of the tax law with a lesser "weight" than primary
authorities.
True False
19. Revenue rulings and revenue procedures are examples of primary authorities.
True False
20. The Internal Revenue Code and tax treaties are examples of statutory authorities.
True False
21. Because the U.S. District Court hears a broader set of cases, decisions by the U.S. District Court may
be considered to have more authoritative weight than the U.S. Court of Federal Claims.
True False
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reports, or accounts of criminal deeds, or pictures, or stories of
deeds of bloodshed, lust or crime; or who,
3. In any manner, hires, employs, uses or permits any minor or
child to do or assist in doing any act or thing mentioned in this
section, or any of them,
Is guilty of a misdemeanor, and, upon conviction, shall be
sentenced to not less than ten days nor more than one year
imprisonment or be fined not less than fifty dollars nor more than one
thousand dollars or both fine and imprisonment for each offense.
Sec. 1143. Mailing or carrying obscene prints and articles. A
person who deposits, or causes to be deposited, in any post-office
within the state, or places in charge of an express company, or of a
common carrier, or other person, for transportation, any of the
articles or things specified in the last two sections, or any circular,
book, pamphlet, advertisement, or notice relating thereto, with the
intent of having the same conveyed by mail or express, or in any
other manner, or who knowingly or wilfully receives the same, with
intent to carry or convey, or knowingly or wilfully carries or conveys
the same, by express, or in any other manner except in the United
States mail, is guilty of a misdemeanor.
Footnotes
[1] “James Branch Cabell is making a clean getaway with Jurgen,
quite the naughtiest book since George Moore began ogling
maidservants in Mayo. How come? Dreiser had the law hot after
him for The Genius and Hager Revelly came close to landing
Daniel Carson Goodman in Leavenworth, yet these volumes are
innocent compared with Jurgen, which deftly and knowingly treats
in thinly veiled episodes of all the perversities, abnormalities and
damn-foolishness of sex. There is an undercurrent of extreme
sensuality throughout the book, and once the trick of transposing
the key is mastered one can dip into this tepid stream on every
page. Cabell has cleansed his bosom of much perilous stuff—a
little too much, in fact, for Jurgen grows tiresome toward the end
—but he has said everything about the mechanics of passion and
said it prettily. He has a gift of dulcet English prose, but I like
better the men who say things straight out and use gruff Anglo-
Saxon monosyllables for the big facts of nature that we are
supposed to ignore.
“It is curious how the non-reading public discovered Jurgen. A few
days after it appeared on the newsstands a male vampire of the
films who once bought Stevenson’s Underwoods in the belief that
it was a book of verses hymning a typewriter, began saying up
and down Broadway: ‘Say, kid, get a book called Jurgen. It gets
away with murder.’
“This sold the first edition quickly. How do they discover these
things?”
Walter J. Kingsley.
[2] See page 77.
[3] “John S. Sumner, Agent New York Society for the Suppression
of Vice, being duly sworn, says: That on the 6th day of January,
1920, and prior, and sworn thereto at the city and county
aforesaid Robert M. McBride & Company, a corporation, and Guy
Holt, manager of said corporation, Book Department, did at No.
31 East 17th Street in the city and county aforesaid, unlawfully
print, utter, publish, manufacture and prepare, and did unlawfully
sell and offer to sell and have in their possession with intent to sell
a certain offensive, lewd, lascivious and indecent book, in
violation of Section 1141 of Penal Code of the State of New York.
At the time and place aforesaid, the said Robert M. McBride &
Company by and through its officers, agents and employees did
print, publish, sell and distribute and on information and belief the
said Guy Holt did prepare for publication and cause to be printed,
published, sold and distributed a certain book entitled Jurgen by
one James Branch Cabell, which said book represents and is
descriptive of scenes of lewdness and obscenity, and particularly
upon pages 56, 57, 58, 59, 61, 63, 64, 67, 80, 84, 86, 89, 92, 93,
98, 99, 100, 102, 104, 105, 106, 107, 108, 114, 120, 124, 125,
127, 128, 134, 135, 142, 144, 148, 149, 150, 152, 153, 154, 155,
156, 157, 158, 161, 162, 163, 164, 165, 166, 167, 168, 170, 171,
174, 175, 176, 177, 186, 196, 197, 198, 199, 200, 203, 206, 207,
211, 228, 229, 236, 237, 238, 239, 241, 242, 271, 272, 275, 286,
321, 340, 342, 343, thereof, and which said book is so obscene,
lewd, lascivious and indecent that a minute description of the
same would be offensive to the Court and improper to be placed
upon the records thereof. Wherefore a fuller description of the
same is not set forth in this complaint....”
[4] COURT OF GENERAL SESSIONS OF THE PEACE IN AND
FOR THE COUNTY OF NEW YORK
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