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Identify Which of the Following Statements Is False

Question 65

Multiple Choice

Identify which of the following statements is false.


A) Dicta are not authoritative.
B) Dicta in a court opinion has no influence on other tax proceedings.
C) When a court opinion discusses facts and issues on which the court does not rule, the comments are called dicta.
D) Published articles and tax services are examples of secondary sources of authority.

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