Which of the following is not primary authority on which to base research conclusions?

Name: Which of the following is not primary authority on which to base research conclusions?
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Question

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While a Journal of Taxation article written by a professor may provide helpful insights or analyses, it is not considered primary authority on which to base research conclusions. Primary authority refers to legal sources that have the force of law, such as revenue rulings, tax court decisions, and Supreme Court decisions.

Which of the Following Is Not Primary Authority on Which