Which of the following is secondary authority?
A)Internal Revenue Code
B)Treasury Regulations
C)RIA and CCH tax services
D)Revenue Ruling

Question

Quizplus · Accepted Answer

RIA and CCH tax services are both examples of secondary authority as they provide analysis and interpretation of primary authority sources such as the Internal Revenue Code and Treasury Regulations. Revenue Ruling, while it provides guidance from the IRS, is still considered primary authority.

Which of the Following Is Secondary Authority