Question 1
Title 26 of the U.S. Code includes
◦ income tax legislation only.
◦ gift tax and estate tax legislation only.
◦ alcohol and tobacco tax legislation only.
◦ all of the tax legislation mentioned above.
Question 2
When a court discusses issues not raised by the facts, the comments
◦ are excluded from the formal court opinion.
◦ may be referenced by the parties in other cases having the same facts.
◦ are not
dicta.
◦ will cause the court's decision to be declared invalid.