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Evaluating Tax Authority

Evaluating Tax Authority

This website contains lessons about interpreting tax law and reconciling conflicting authorities. Each lesson assumes basic knowledge of and familiarity with the Internal Revenue Code, Treasury regulations, judicial decisions, and revenue rulings. The titles of the six lessons are: Organizational Terms, General Rules and Exceptions, Small Words and Short Phrases, Measuring Language, and Resolving Conflicts. In addtion, 10 self-tests on the...

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