When are committee reports useful to a tax researcher?
Answer to relevant QuestionsWhat is a public law number? In P. L. 100-203, what do the “100” and the “203” indicate? The Internal Revenue Code is Title 26 of the United States Code. How is the Internal Revenue Code subdivided? Identify the general content of each of the following chapters of the Internal Revenue Code: a. Chapter 11 b. Chapter 61 c. Chapter 1 d. Chapter 12 Identify the general contents of each of the following Internal Revenue Code sections: a. § 61 b. § 162 c. § 1 d. § 212 One important problem that faces a tax researcher is interpretation of the Internal Revenue Code. Comment on each of the following interpretation problems: a. Exceptions to a Code section b. Words that connect phrases, ...
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