SWFT Corp Partner Estates Trusts
42nd Edition
ISBN: 9780357161548
Author: Raabe
Publisher: Cengage
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for each of following citations, identify the type of authority (Statutory, administrative, or judicial) and explain the citation.
1.111-1
IRC 469 (c)(7)(B)(i)
Rul 82-204, 1982-2 C.B. 192
Amdahl Corp., 108 TC 507 (1997)
PLR 9727004
Hills v. Comm’r, 50 AFTR2d 82-6070 (11th, 1982)
d. The Robert Haag case cites the 2002 Ewing case at 94 A.F. T. R. 2nd 2004-6667.
What is the Haag case’s treatment of the Ewing case?
The following is an example of a Citator which provides details of how later cases or rulings have dealt with a case of interest in their decisions:
a. CCH Citator
b. Shepard's Citator
c. The Federal Reporter
d. all of the above.
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