C237 competencies noted - Study guides, Class notes & Summaries
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C237 Taxation I Study Plan Competency 3026.1.1: Federal Taxation – Chapter 1
- Exam (elaborations) • 7 pages • 2023
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C237 Competencies - noted C237 Taxation I Study Plan Competency 3026.1.1: Federal Taxation – Chapter 1.
- Exam (elaborations) • 7 pages • 2023
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C237 Taxation I Study Plan 
Competency 3026.1.1: Federal Taxation – Chapter 1 
Students should be familiar with the following: 
 Describe the history of taxation in the United States. 
o Civil war 
o Reinstated in 1894 
o Ruled unconstitutional in 1895 (know why? – “direct tax and not apportioned to state 
population”) 
o 16th Amendment 
 Identify the sources of tax law. 
o Legislative – Internal Revenue Code, Tax Treaties, Congressional Reports. 
o Executive – Treasury Regulat...
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ACCOUNTING C237 C237 Competencies - noted Federal Taxation – Chapter 1.
- Other • 7 pages • 2023
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- $8.49
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C237 Taxation I Study Plan 
Competency 3026.1.1: Federal Taxation – Chapter 1 
Students should be familiar with the following: 
 Describe the history of taxation in the United States. 
o Civil war 
o Reinstated in 1894 
o Ruled unconstitutional in 1895 (know why? – “direct tax and not apportioned to state 
population”) 
o 16th Amendment 
 Identify the sources of tax law. 
o Legislative – Internal Revenue Code, Tax Treaties, Congressional Reports. 
o Executive – Treasury Regulat...
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