Identify Which of the Following Statements Is False

question 8

Multiple Choice

Identify which of the following statements is false.

• A)A revenue ruling is issued by the Internal Revenue Service only in response to a written inquiry by a taxpayer.
• B)Rev. Proc. 2006-19 is a revenue procedure that was published in 2006.
• C)The citation Ltr. Rul. 200611075 usually indicates the ruling was made public in the 11th week of 2006.
• D)A technical advice memorandum is made available as a letter ruling.

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Definitions:

Advisory Opinion

An opinion issued by a court or a commission that does not have the effect of adjudicating a specific legal case, but merely advises on the constitutionality or interpretation of a law.

Specialized U.N. Agency

refers to an autonomous organization affiliated with the United Nations, focusing on specific sectors like health, agriculture, or education, such as WHO or FAO.

International Court of Justice

The International Court of Justice is the principal judicial organ of the United Nations, responsible for settling legal disputes between states and giving advisory opinions on international legal questions.

Sovereign State

An independent and self-governing political entity recognized by other states, with full control over its internal and external affairs.