Which of the following is a 'primary' source of tax authority?

Answer options:

IRS Publications

Tax Textbook

Legal Periodical

Revenue Rulings

How to approach this question

Primary = Code, Regs, Rulings, Court Cases. Secondary = Books, Articles, IRS Pubs (technically).

Full Answer

D.Revenue Rulings✓ Correct

Primary authorities include the IRC, Treasury Regulations, Court Decisions, and IRS administrative pronouncements like Revenue Rulings and Revenue Procedures. Textbooks and articles are secondary.

Common mistakes

Thinking IRS Publications (like Pub 17) are primary authority (they are not binding law).

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