Which of the following is not considered a secondary authority?

Question

Quizplus · Accepted Answer

Private Letter Rulings are considered primary authorities as they are issued by the IRS and provide specific and binding guidance on how tax laws apply to a particular taxpayer's situation. Textbooks, tax articles, and tax services are examples of secondary authorities that provide information and analysis on tax laws but do not have the same binding authority as primary sources. Therefore, the correct answer is B (Private Letter Ruling).

Which of the Following Is Not Considered a Secondary Authority