Which of the following is not a secondary authority?

Question

Quizplus · Accepted Answer

Revenue procedures are considered primary authority, as they are published by the IRS and provide official guidance on how to apply tax law. Secondary authorities are sources of information about tax law, but do not carry the same weight as primary authority. Tax textbooks, commercial tax services, and tax professional journals are all examples of secondary authority, as they offer commentary, analysis, and interpretation of tax law, but are not official sources of guidance from the IRS or the courts.

Which of the Following Is Not a Secondary Authority