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Which Is Not a Primary Source of Tax Law

Question 70

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) Temp. Reg. § 1.752-4T(f) .
E) All of the above are primary sources.

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