Secondary authorities explain and interpret the tax law in language often easier to understand than that of primary authorities.
Correct Answer:
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Q21: When performing step two of the tax
Q22: A Citator may be used to determine
Q23: Which of the following statements regarding the
Q24: When performing step three of the tax
Q25: A taxpayer who loses a case in
Q27: Secondary authorities are typically used only by
Q28: The Citator is a rarely used, unimportant
Q29: Treasury regulations are considered statutory authority.
Q30: Revenue rulings are an example of administrative
Q31: Secondary authorities organize information about primary authorities
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