Secondary sources of tax law include
I.Internal Revenue Code of 1986.
II.United States Tax Reporter (RIA)
III.Taxes: The Tax Magazine.
IV.Tax Court Memo Decision.

Question

Secondary sources of tax law include
I.Internal Revenue Code of 1986.
II.United States Tax Reporter (RIA)
III.Taxes: The Tax Magazine.
IV.Tax Court Memo Decision.
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Quizplus · Accepted Answer

Secondary sources of tax law include materials that interpret, explain, or comment on the primary sources of tax law. The Internal Revenue Code of 1986 is a primary source of tax law. The United States Tax Reporter (RIA) and Taxes: The Tax Magazine are examples of secondary sources, as they provide commentary and interpretation. Tax Court Memo Decisions are considered primary sources because they are official rulings.

Secondary Sources of Tax Law Include