Federal Tax Research 11th

1. Regarding the taxing powers of the federal government, the U.S. Constitution requires that: a. taxes imposed by Congress must apply uniformly throughout the United States b. no direct taxes may be imposed on income c. all revenues from the federal income tax must be apportioned to the population of the states from which the d. all of these are correct ANSWER: a POINTS: 1 DIFFICULTY: Moderate QUESTION TYPE: Multiple Choice HAS VARIABLES: False DATE CREATED: 3/30/2017 11:37 AM DATE MODIFIED: 4/20/2017 4:10 PM 2. Which of the following is an administrative source of the federal tax law issued by the IRS? a. court rulings b. Internal Revenue Code c. tax treaties d. revenue rulings e. none of these are correct ANSWER: d POINTS: 1 DIFFICULTY: Moderate QUESTION TYPE: Multiple Choice HAS VARIABLES: False DATE CREATED: 3/30/2017 11:37 AM DATE MODIFIED: 5/1/2017 1:39 PM 3. The first Internal Revenue Code was: a. the Internal Revenue Code of 1939 b. the Internal Revenue Code of 1954 c. the Revenue Act of 1913 d. none of these are correct ANSWER: a POINTS: 1 DIFFICULTY: Easy QUESTION TYPE: Multiple Choice HAS VARIABLES: False DATE CREATED: 3/30/2017 11:37 AM DATE MODIFIED: 4/20/2017 4:11 PM 4. The first federal income tax law was passed as a result of the: a. Civil War b. Mexican-American War c. Spanish-American War d. none of these are correct ANSWER: a