Explain each of the elements of this citation: Rev. Proc. 2000-41, 2000-2 C. B. 317.
Answer to relevant QuestionsDistinguish between a citation with “I. R. B.” in it and one with “C. B.” in it. Must the IRS acquiesce or nonacquiesce to every issue in a court decision? Why should the tax researcher exercise caution in relying on an IRS publication, such as published instructions to tax forms, in undertaking a research project? Ned Naive operated several franchised stores, and at the home office’s suggestion he consolidated the stores’ payroll and accounting functions with Andy the Accountant. Andy is not a CPA. Last year, Andy began embezzling ...Tax Court memorandum decisions are not published by the federal government. However, commercial reporters include these decisions. Illustrate the elements of both a temporary and a permanent citation for a Tax Court ...
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