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Which Is a Primary Source of Tax Law

Question 79

Multiple Choice

Which is a primary source of tax law?


A) J.W. Yarbo v. Comm., 737 F. 2d 479 CA-5, 1984) .
B) Article by a Federal judge in Harvard Law Review.
C) IRS Determination letter.
D) IRS Letter ruling.
E) All of these are primary sources.

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