Chapter 1, Problem 48P

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)

Classify the following citation as to the location. A citation may have more than one answer. Location IRC = Internal Revenue Code IRB = Internal Revenue Bulletin CB = Cumulative Bulletin FR = Federal Register NA = Not applicable Citation § 61(a)(13). Prop.Reg. § 1.368–2(b)(1). Rev.Proc. 77–37, 1977–2 C.B. 568. Temp.Reg. § 1.163–9T(b)(2)(I)(A). Rev.Rul. 64–56, 1964–1 C.B. 133. Jack E. Golsen, 54 T.C. 742 (1970). Ltr.Rul. 9802018

Prepare a case brief-a concise summary of relevant on two cases: Harold Dancer, 73 T.C. 1103 (1980) and Freedman v. Comm., 62 - 1 USTC 9400