Multiple Choice
Which is a primary source of tax law?
A) Serverino R. Nico, Jr., 67 T.C. 647 (1977) .
B) Article by a Federal judge in Tax Notes.
C) An IRS publication.
D) Written determination letter.
E) All of the above are primary sources.
Correct Answer:
Verified
Correct Answer:
Verified
Related Questions
Q11: In § 212(1), the number (1) stands
Q20: Revenue Rulings issued by the National Office
Q23: A taxpayer must pay any tax deficiency
Q37: Technical Advice Memoranda may not be cited
Q40: If a taxpayer decides not to pay
Q56: The Golsen rule has been overturned by
Q63: Deferring income to a subsequent year is
Q81: A taxpayer can obtain a jury trial
Q91: The following citation is correct: Larry G.Mitchell,
Q94: The IRS will not acquiesce to the