Secondary authorities organize information about primary authorities in a manner that facilitates tax research.
Correct Answer:
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Q26: Secondary authorities explain and interpret the tax
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
Q32: What is the first step in the
Q33: Editorial explanations found within a tax service
Q34: Secondary authorities should always be cited when
Q35: A revenue ruling cannot be relied on
Q36: When the Supreme Court denies certiorari, the
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