Which one of the following is not a secondary source of tax authority?
A)The Accountant's Index, American Institute of Certified Public Accountants
B)Kulsrud, "The Alternative Minimum Tax: Its Operation and Effect after TEFRA," The Review of Taxation of Individuals, 7 (Summer, 1983)
C)Crane v.Comm., 47-1 USTC ¶9217, 35 AFTR 776, 331 U.S.1 (USSC, 1947)
D)Harris, "The Effect of the Installment Sales Revision Act of 1980 on Like-Kind Exchanges: Nonsimultaneous Exchanges Reviewed," Taxes-The Tax Magazine, (July, 1981)
E)The Tax Law Review

Question

Quizplus · Accepted Answer

Crane v. Comm. is a primary source of tax authority because it is a court case and establishes precedent for future cases. The other options are all secondary sources such as articles, indexes, and reviews that provide analysis and interpretation of primary sources.

Which One of the Following Is Not a Secondary Source