26. LO.1, 2 Explain the following abbreviations:
f. Cert. denied.
27. LO.2 Give the Commerce Clearing House citation for each of the following courts:
a. Small Cases Division of the Tax Court.
b. Federal District Court.
c. U.S. Supreme Court.
d. U.S. Court of Federal Claims.
e. Tax Court Memorandum decision.
28. LO.1, 2 Which of the following items can probably be found in the Internal Revenue
a. Action on Decision.
b. Small Cases Division of the U.S. Tax Court decision.
c. Letter ruling.
d. Revenue Procedure.
e. Finalized Regulation.
f. U.S. Court of Federal Claims decision.
g. Acquiescences to Tax Court decisions.
h. U.S. Circuit Court of Appeals decision.
29. LO.3 For her tax class, Yvonne has to prepare a research paper discussing the tax aspects of child support payments. Explain to Yvonne how she can research this topic using hard copy.
30. LO.6 What is the primary purpose of effective tax planning? Explain.
31. LO.7 Describe simulation questions on the CPA exam.