Which one of the following is not a primary authority of tax law?
A)Code § 1245(b)(3)
B)Regulations § 1.47-3(f)(2)
C)May v.U.S., 81-1 USTC ¶9286, 47 AFTR2d 81-1124, 644 F.2d 578 (CA-6, 1981)
D)Bailey, "Using Voting Preferred Stock to Avoid CFC Status," The International Tax Journal 2 (January 1976) pp.101-13
E)Revenue Rul.80-219, 1980-2 C.B.18

Question

Quizplus · Accepted Answer

Bailey's article in "The International Tax Journal" is a secondary authority, whereas the other options are all primary authorities, including a section of the Tax Code, regulations, court cases, and a revenue ruling.

Which One of the Following Is Not a Primary Authority