Edie Would Like to Better Understand a New Code Section

question 39

Multiple Choice

Edie would like to better understand a new code section enacted four weeks ago. Which of the following authorities will help Edie understand the newly enacted code section?

• A)IRS regulations
• B)U)S. Tax Court cases
• C)Committee reports
• D)IRS revenue rulings
• E)None of the choices are correct.

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Definitions:

Hippocampus

A critical region of the brain associated with memory formation, organization, and storage.

Limbic System

The limbic system is a complex set of brain structures located on both sides of the thalamus, directly beneath the cerebrum, involved in various functions including emotions, behaviors, motivation, long-term memory, and olfaction.

Hippocampus

An area in the brain linked with the creation, structuring, and preservation of memories.

Explicit Memories

Recollections involving facts and events that one is able to bring back into conscious thought.