Treatise disclosure on a subject usually coming from a treaty 8. Estate and gift taxes excise taxes on
transfer of property 9. Income taxes require ments rights of due process and privacy apply must be
applied uniformly to citizens of all states constitutionality of income taxes upheld by courts 10. eliminate
double taxation 1 / 3 Tax Research Quiz 1 Study online at https://quizlet.com/_3njg5x Primary purpose
of tax treaties 11. Committee Reports explain elements of proposed changes to IRC and reasons for each
proposal 12. Annotated services organized by code section 13. Topical service organized by topic 14.
Legislative process House ways and Means --> approved by HoR & Senate --> differences resolved in
Joint Con ference Committee on Taxation (Blue Book) --> provision that amends the IRC could appear in
any bill 15. What does the Treasury Department consist of and what is the code section that authorizes
to issue rules -Secretary of the treasurer -Internal Revenue Service -Commisioner - IRC 7805(a) 16. What
does "T.D." stand for Treasury Decision and contains the preamble which explains the regulation 17.
What is "I.R.B" Internal Revenue Bulletin which is where the rev enue rulings, and TD are published