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instructions in this regard, however, cannot affect the operation
of the tax statutes or petitioners’ obligations thereunder. See
Casa De La Jolla Park, Inc. v. Commissioner, 94 T.C. 384, 396
(1990) (tax form instructions cannot be relied upon as
authoritative sources of law).
To reflect the foregoing,
Decision will be entered for
respondent.
7(...continued)
Neither Form 1040 nor the instructions thereto expressly say that
the amount of qualified dividends listed on line 9b should also
be included among ordinary dividends on line 9a. Any confusion
on this score is dispelled, however, by the instructions
accompanying Form 1099-DIV, Dividends and Distributions, on which
dividends are supposed to be reported to recipients. These
instructions make clear that “Qualified dividends”, reported on
Box 1b of the form, are a “portion” of the amount reported in box
1a as “Total ordinary dividends”. The recipient is directed to
include the amount of “Total ordinary dividends” on line 9a of
Form 1040.
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Last modified: March 27, 2008