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Income Tax Planning
Chapter 2: Working With the Tax Law/THE U.S. SUPREME COURT
Warren Academy Course SyllabusSyllabus Slides
Chapter Study Session

Chapter 2: Working With the Tax Law

THE U.S. SUPREME COURT

01.Core Concepts

• Decisions are binding on taxpayers and the IRS. • Reviews tax cases if: • There is a conflict between the circuit courts. • An important and recurring problem in tax law administration is involved. • Many taxpayers are involved. • The decision of a lower court conflicts with long-standing practice or the regulations.