Which Of The Following Is Not An Administrative Source Of Tax Law? (Question)

What are the sources of federal tax law?

  • These sources can be divided between legislative, administrative, and judicial sources. The U.S. Constitution, U.S. statutes and their legislative histories, and U.S. tax treaties are all legislative sources of federal tax law.

What are the administrative sources of tax law?

There are five main types of administrative pronouncements. Regulations, revenue rulings, revenue procedures, letter rulings, and other pronouncements.

Which of the following is an administrative source of law?

Administrative source of tax law as per US law are Treasury regulations and IRS statement of law.

Which of the following is an administrative source of tax law quizlet?

Statutory sources of Federal tax law come out of the legislative branch of the U.S. government. Circuit Courts are administrative sources of the Federal tax law.

What are the three sources of tax law?

In this module, you will review the basics of tax law, which includes the origins of taxation, the three sources of tax law, the hierarchy of tax law, and judicial doctrines.

What is an administrative source?

DEFINITION: Administrative source is a data holding containing information collected and maintained for the purpose of implementing one or more administrative regulations.

What are the sources of administrative revenue?

Administrative Revenues: Under this group, fees, licenses, fines and special assessments are included. Most of these are voluntary in nature and based upon the direct benefits accruing to the payer. They generally arise as a by-product of the administrative or control function of the government.

What are types of administrative law?

There are two main types of administrative law: rules and regulations and administrative decisions. Both are made by government agencies or commissions which derive their authority from Congress or a state legislature. Most of these agencies or commissions are part of the executive branch of government.

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What are some examples of administrative law?

What is Administrative Law

  • Unemployment commissions.
  • Labor commissions.
  • Workers’ compensation boards.
  • Licensing agencies.
  • Zoning boards.
  • Social Security Administration.
  • Equal opportunity commissions.

What are the 4 sources of law?

The four sources of federal and state law are: constitutions; statutes and ordinances; rules and regulations; and. case law.

Which of the following are primary sources of tax law?

These primary sources are tax law authorities that must be followed and include: the Internal Revenue Code, U.S. Treasury Regulations, Revenue Rulings, and Revenue Procedures. Primary judicial sources include: the Supreme Court of the United States, Courts of Appeal, District Courts, and the U.S. Tax Court.

What are the sources of Nigeria tax law?

Nigerian Tax law, in line with best global practice is purely statutory. Therefore, main domestic sources of tax law are primary legislation, such as acts or laws, and secondary legislation (interpretation of tax laws) such as rulings, decisions, circulars, orders, etc.

What is the main source of statutory tax authority quizlet?

Statutory authority comes out of the legislative branch of government, the U.S. Congress, and includes the Internal Revenue Code, legislative history, and tax treaties. Administrative documents come out of the IRS, including regulations, rulings, taxpayer publications, and other guidance documents.

Which of the following is generally the most authoritative source of tax law?

The Internal Revenue Code is a compilation of tax statutes arranged by subject and is located under title 26 of the United States Code (U.S.C.). The Code is the foundation of all tax law and is the most authoritative source.

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What are the two primary sources of income tax?

The three main sources of federal tax revenue are individual income taxes, payroll taxes, and corporate income taxes. Other sources of tax revenue include excise taxes, the estate tax, and other taxes and fees.

What are the sources of tax law in Tanzania?

IncomeTax Law in Tanzania -18 – The tax sources include all the taxes, indirect or direct such as the personal income tax, excess profits tax, capital gains tax, estate duty, sales tax, excise taxes, customs duties, road tolls, development levies, registration fees and the like.

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