Secondary sources of authority such as tax services, citators, and legal periodicals are references that explain and comment on primary sources of authority.
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Q51: If the taxpayer disagrees with an examiner's
Q52: The American Institute of Certified Public Accountants
Q53: Research products prepared by publishing companies can
Q54: The United States Tax Court is a
Q55: Practice before the IRS is available only
Q57: The Internal Revenue Code and IRS revenue
Q58: Regulations may be legislative, interpretative, and procedural,
Q59: Decisions of the U.S. Courts of Appeals
Q60: Revenue rulings are issued on the basis
Q61: Which of the following sources of tax
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