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Which of the following indicates that a decision has precedential value for future cases?


A) Stare decisis
B) Golsen doctrine
C) En banc
D) Reenactment doctrine
E) None of these

F) C) and D)
G) A) and D)

Correct Answer

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The U.S. Tax Court meets most often in Washington, D.C.

A) True
B) False

Correct Answer

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The Index to Federal Tax Articles (published by Thomson Reuters) is available electronically.

A) True
B) False

Correct Answer

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Tax planning usually involves a completed transaction.

A) True
B) False

Correct Answer

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Deferring income to a subsequent year is considered to be tax avoidance.

A) True
B) False

Correct Answer

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There is a direct conflict between an Internal Revenue Code section adopted in 2008 and a treaty with France (signed in 2012). The Internal Revenue Code section controls.

A) True
B) False

Correct Answer

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