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Which of the Following Is a True Statement Regarding Primary

Question 40

Multiple Choice

Which of the following is a true statement regarding primary authority of tax law?


A) Articles in The Journal of Taxation are viewed as primary authority.
B) Primary authority includes the Code, as well as administrative and judicial interpretations.
C) The Bloomberg BNA Daily Tax Reporter is a source of primary tax authority.
D) Tax services are sources of primary tax authority.

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