Which of the following is not an administrative source of tax law?
A)Reg.§ 301.6114-1.
B)Section 2(a)(1)(A).
C)Rev.Rul.2011-19.
D)Notice 90-20.
E)Ltr.Rul 201008049.

Question

Quizplus · Accepted Answer

Section 2(a)(1)(A) is not an administrative source of tax law. It is a hypothetical example given for explanatory purposes in the Internal Revenue Code. The other options are all administrative sources of tax law, such as regulations, revenue rulings, notices, and letter rulings issued by the IRS.

Which of the Following Is Not an Administrative Source of Tax