Which is a primary source of tax law?
A) Serverino R. Nico, Jr., 67 T.C. 647 (1977).
B) Article by a Federal judge in Tax Notes.
C) An IRS publication.
D) Written determination letter.
E) All of the above are primary sources.

Question

Quizplus · Accepted Answer

A primary source of tax law is a court decision, known as a "tax case" or "tax court decision." Choice A is a tax court case that would be considered a primary source of tax law. Choices B and C are not primary sources - an article by a judge or an IRS publication are considered secondary sources. Choice D is not relevant to tax law - a "written determination letter" is a term used in the context of employee benefit plans. Therefore, the correct answer is A.

Which Is a Primary Source of Tax Law