Contrast the tax treatment between a community property state and a common law state.
Answer to relevant QuestionsList some tax provisions used to deter affluent taxpayers from obtaining preferential tax treatment. Why are certain Code Section numbers missing from the Internal Revenue Code (e.g., §§ 6, 7, 8, 9, 10)? Determine whether the following items are primary sources or secondary sources for the purpose of substantial authority. a. Revenue Procedure. b. Article written by a judge in Journal of Taxation. c. U.S. District Court ...Explain what is meant by the following citations: a. Rev.Proc. 2001–10, 2001–1 C.B. 272. b. Rev.Rul. 2011–14, 2011–27 I.R.B. 31. c. Ltr.Rul. 201125030. Locate the following cited items and give a brief description of the topic or opinion in the item: a. § 6694(a). b. § 1.6694-1(b). c. Rev. Rul. 86-55, 1986-1 C.B. 373. d. PLR 8022027.
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