Which of the following is an administrative source of tax law?
A)Rev. Rul. 2010-19.
B)Joint Conference Committee Report.
C)Section 12(a) of the Internal Revenue Code.
D)All of the above.
E)None of the above.

Question

Quizplus · Accepted Answer

Rev. Rul. 2010-19 is an example of an administrative source of tax law, which is issued by the IRS to provide guidance on how to interpret and apply tax laws. The Joint Conference Committee Report is a legislative source, and Section 12(a) of the Internal Revenue Code is a primary source of tax law. Therefore, D and E are incorrect choices.

Which of the Following Is an Administrative Source of Tax