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.

Question

Quizplus · Accepted Answer

All of the options listed are primary sources of tax law, including IRS notices, court cases, revenue rulings, and temporary regulations.

Which Is Not a Primary Source of Tax Law