Chapter 2, Problem 25DQ

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?

I. In case of conflict between revenue regulation and the provisions of NIRC, the former shall prevail. II. NIRC is a special law, thus in case of conflict with civil code, then the latter shall prevail.       o Both are true o Both are false o Only I is true o Only II is true