Which of the following is not a primary authority?

Question

Quizplus · Accepted Answer

A primary authority is a source of law that is binding or carries significant weight in a legal decision. Section 465 of the Internal Revenue Code and Munro v. Comm. are both primary authorities because they are binding sources of law (the tax code and a court decision, respectively). The CCH Master Tax Guide is a secondary authority, which is a source that interprets and explains primary authorities, but is not itself binding.

Which of the Following Is Not a Primary Authority