Treasury regulations are considered statutory authority.
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Q24: When performing step three of the tax
Q25: A taxpayer who loses a case in
Q26: Secondary authorities explain and interpret the tax
Q27: Secondary authorities are typically used only by
Q28: The Citator is a rarely used, unimportant
Q30: Revenue rulings are an example of administrative
Q31: Secondary authorities organize information about primary authorities
Q32: What is the first step in the
Q33: Editorial explanations found within a tax service
Q34: Secondary authorities should always be cited when
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