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 these are primary sources.

Question

Quizplus · Accepted Answer

A written decision by a court, such as Serverino R.Nico, Jr., 67 T.C.647 (1977), is a primary source of tax law. It establishes a legal precedent that must be followed by lower courts in the future. Tax Notes is a secondary source of tax law, as it is a publication that interprets and analyzes tax laws and case law. An IRS publication is also a secondary source, as it is not authoritative and is subject to change. A written determination letter is specific to the taxpayer who requested it and does not establish a precedent for others to follow.

Which Is a Primary Source of Tax Law