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NEW QUESTION: 1
In evaluating the hierarchy of authority in tax law, which of the following carries the greatest authoritative
value for tax planning of transactions?
A. Tax court decisions.
B. IRS regulations.
C. IRS agents' reports.
D. Internal Revenue Code.
Answer: D
Explanation:
Explanation
Note: This question is addressed in your Appendix D text materials. We are confident that our students
would be able to respond correctly over 85% of the time without any guidance on this topic. The answer is
rather obvious. Just by looking at the answer options, you will immediately notice that Option A is
presented in title case. This would be a quick sign that it may be the correct response. Further, we
suspect that most students would narrow the options down to "a" or "b" by simply using common sense.
While we are confident that our students would fare well on this question if it appeared on their exams, we
present the following detailed explanation of the answer options.
Choice "a" is correct. According to the IRS's website under Tax Code, Regulations and Official Guidance,
the "federal tax law begins with the Internal Revenue Code (IRC), [which was] enacted by Congress in
Title 26 of the United States Code (26 U.S.C.)." The IRC holds the most authoritative value.
Choice "b" is incorrect. According to the IRS's website under Tax Code, Regulations and Official
Guidance, the IRS regulations or "Treasury regulations (26 C.F.R.)-commonly referred to as Federal tax
regulations-pick up where the Internal Revenue Code (IRC) leaves off by providing the official
interpretation of the IRS by the U.S. Department of Treasury." Regulations give directions on how to apply
the law outlined in the Internal Revenue Code. Regulations have the second most force and effect,
second only to the IRC.
Choice "c" is incorrect. Tax court decisions interpret the Internal Revenue Code. They do not have the
authority of the IRC.
Choice "d" is incorrect. The reports of IRS agents are used to report on specific taxpayer situations. IRS
agents' reports apply the Internal Revenue Code, IRS regulations, and other forms of authoritative
literature, but they do not hold the value that the IRC, the IRS regulations, or even tax court decisions
have.
Individual Taxation - Exemptions

NEW QUESTION: 2
Healthy Helping Hands has decided to replace the PCs used by the Customer Service and Manufacturing teams with new thin clients, as the PCs are running operating systems which are no longer covered by extended support.
How many of these thin clients will need to be purchased?
A. 0
B. 1
C. 2
D. 3
Answer: B

NEW QUESTION: 3
Refer to the following Service configuration:

A user connects to an Aruba Access Point wireless SSID named "secure-corporate" and performs an
802.1X authentication with ClearPass as the authentication server.
Which service will be triggered?
A. pod8wired
B. pod8wireless
C. pod8-mac auth
D. No service will be triggered
E. [Policy Manager Admin Network Service]
Answer: B

NEW QUESTION: 4
회사의 프로덕션 애플리케이션은 Amazon RDS MySQL DB 인스턴스에서 OLTP (Online Transaction Processing) 트랜잭션을 실행합니다. 회사는 동일한 데이터에 액세스 할 수 있는 새로운 리포팅 툴을 시작합니다. 리포팅 툴은 가용성이 높아야 하며 프로덕션 애플리케이션의 성능에 영향을 미치지 않아야 합니다.
이것이 어떻게 달성 될 수 있습니까?
A. 프로덕션 RDS DB 인스턴스의 시간별 스냅 샷 생성
B. 프로덕션 RDS DB 인스턴스의 다중 AZ RDS 읽기 전용 복제본 생성
C. 프로덕션 RDS DB 인스턴스의 여러 RDS 읽기 전용 복제본 생성 읽기 복제본을 Auto Scaling 그룹에 배치
D. 프로덕션 RDS DB 인스턴스의 단일 AZ RDS 읽기 전용 복제본 생성 복제본에서 두 번째 단일 AZ RDS 읽기 전용 복제본 생성
Answer: B
Explanation:
Reference:
Amazon RDS Read Replicas Now Support Multi-AZ Deployments
Amazon RDS Read Replicas enable you to create one or more read-only copies of your database instance within the same AWS Region or in a different AWS Region. Updates made to the source database are then asynchronously copied to your Read Replicas. In addition to providing scalability for read-heavy workloads, Read Replicas can be promoted to become a standalone database instance when needed.
Amazon RDS Multi-AZ deployments provide enhanced availability for database instances within a single AWS Region. With Multi-AZ, your data is synchronously replicated to a standby in a different Availability Zone (AZ). In the event of an infrastructure failure, Amazon RDS performs an automatic failover to the standby, minimizing disruption to your applications.
You can now use Read Replicas with Multi-AZ as part of a disaster recovery (DR) strategy for your production databases. A well-designed and tested DR plan is critical for maintaining business continuity after a disaster. A Read Replica in a different region than the source database can be used as a standby database and promoted to become the new production database in case of a regional disruption.
https://aws.amazon.com/about-aws/whats-new/2018/01/amazon-rds-read-replicas-now-support-multi-az-deployments/#:~:text=Starting%20today%2C%20Amazon%20RDS%20Read,your%20database%20engine%20upgrade%20process.