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Which Is Not a Primary Source of Tax Law

Question 96

Multiple Choice

Which is not a primary source of tax law?


A) Notice 89-99, 1989-2 C.B.422.
B) Estate of Harry Holmes v.Comm., 326 U.S.480 (1946) .
C) Rev.Rul.79-353, 1979-2 C.B.325.
D) Prop.Reg.§ 1.752-4T(f) .
E) All of these are primary sources.

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