Where does a tax bill begin its formal legislative process?

a. Commissioner of Internal Revenue

b. Secretary of the Treasury

c. House Ways and Means Committee

d. Senate Finance Committee

e. President of the United States

Question 2

Suppose that Section 9901 of the Internal Revenue Code (there is actually no such section) provides, in pertinent part, as follows:

SEC. 9901. WIDGET DEFINED.

For purposes of this section, the the term "widget" means any imaginary piece of merchandise owned by a taxpayer.

Which of the following is the best description of when you can use this definition?

a. Anywhere throughout the Internal Revenue Code, since the definition appears in the Code

b. Only in Section 9901

c. In Section 9901 and in any section that directs you to Section 9901

d. Anywhere in the subtitle in which Section 9901 appears, because definitions always apply to subtitles

e. Anywhere in the chapter in which Section 9901 appears, because definitions always apply to chapters