What would be considered a primary source of tax law?
A)Yale Law Review article.
B)Revenue Procedure.
C)Technical advice memoranda.
D)General counsel memoranda.
E)None of the above.

Question

Quizplus · Accepted Answer

A revenue procedure would be considered a primary source of tax law as it is issued by the IRS to provide guidance on how to apply the tax law. The other options listed are secondary sources that may provide commentary or analysis on tax law but do not have the same authority as primary sources.

What Would Be Considered a Primary Source of Tax Law