Match the primary source to its reporter.
-Revenue Ruling 86-457

Question

Quizplus · Accepted Answer

Revenue Ruling 86-457 is a primary source published in the Cumulative Bulletin by the Internal Revenue Service (IRS). Tax Court Reports and United States Tax Cases would contain court decisions, not IRS revenue rulings. The Internal Revenue Code is the primary statute governing taxation, and is not a publication of IRS administrative rulings. Option E is not a valid choice as it is not a publication.

Match the Primary Source to Its Reporter