Question

True or False? Discuss.
a. Congress drafts very tight and specific tax rules to prevent taxpayers from misinterpreting them.
b. Most tax legislation originates in the Senate.
c. The Treasury drafts regulations and issues Revenue Rulings to clarify the tax rules.
d. Revenue Rulings issued by the Treasury can be relied upon by taxpayers, whereas private letter ­rulings are valid only for the taxpayer who requested the ruling.
e. The courts cannot change the substance of tax laws through their judicial rulings.


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  • CreatedAugust 06, 2015
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