Which of the Following Statements Concerning the Internal Revenue Code

Which of the following statements concerning the Internal Revenue Code is true? I. The most current tax laws may be found in the Internal Revenue Code of 2006. II. A tax treaty may override the Code. III. The most common references to a particular part of the Code are to a section. IV. The Internal Revenue Code is considered a secondary source of tax law.

A) Statements I and II are correct.
B) Statements I and III are correct.
C) Statements II and III are correct.
D) Statements II and IV are correct.
E) Only II is correct.