Which of the following is not a primary authority?

Question

Quizplus · Accepted Answer

Primary authorities are sources of tax law that are authoritative, meaning that they are the actual law. The Internal Revenue Code, Treasury regulations, and Revenue Procedures are all considered primary authorities. Tax textbooks may be helpful for understanding and interpreting primary authorities, but they are not authoritative sources of tax law. Therefore, option D is not a primary authority.

Which of the Following Is Not a Primary Authority