Tax articles in law review journals are primary sources of federal income tax law.

Name: Tax articles in law review journals are primary sources of federal income tax law.
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Tax articles in law review journals are considered secondary sources because they analyze, critique, or review the law, rather than being the law itself. Primary sources of federal income tax law include statutes (like the Internal Revenue Code), regulations issued by the Treasury, and case law.

Tax Articles in Law Review Journals Are Primary Sources of Federal