True and False questions

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31. 32. A kickback or bribe is never deductible, even if the taxpayer can show that the payment meets the IRC 162 tests for deductibility such as being both ordinary and necessary Under the "qualifying relative" test, a taxpayer is allowed a dependency deduction for each otherwise qualifying dependent whose gross income for the year is less than the exemption amount. An IRC 179 election is available for purchases of new or used otherwise qualifying property. 33. 34. The Internal Revenue Service operates under the Ombudsman Act, under which relief is provided to taxpayers who encounter procedural problems when dealing with IRS personnel. The Fifteenth Amendment to the U.S. Constitution, addressing the direct tax controversy, was proposed by Congress in 1909 and ratified in 1913. 35