Identify Which of the Following Statements Is False

question 1740

Multiple Choice

Identify which of the following statements is false.

• A) Circuit Court decisions are reported in the Federal Reporter.
• B) Citations to the AFTR and the USTC are referred to as secondary citations.
• C) A circuit court of appeals must follow the opinion of another circuit court of appeals if the latter appeals court has previously ruled on the tax issue.
• D) A U.S. Supreme Court opinion in a tax matter has the same status as Congressional tax legislation.

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Definitions:

IR Spectroscopy

A technique used for identifying and studying chemicals by analyzing the infrared light absorbed, emitted, or scattered by the sample.

O-H Stretch

A vibrational mode in infrared spectroscopy indicating the presence of an O-H bond, useful in identifying alcohols, phenols, and acids.

IR Spectrum

A graph displaying the infrared light absorption of molecules, used to determine molecular structures.

Carboxylic Acid

Organic acids containing a carboxyl group (COOH), which makes them capable of donating a proton (acidic) and forming covalent bonds with metals.