Which of the following is (are) secondary sources of tax law?
I.Revenue Ruling.
II.The Tax Adviser.
III.Murphy and Higgins' Concepts in Federal Taxation.
IV.Tax Treaty with Denmark.

Question

Which of the following is (are) secondary sources of tax law?
I.Revenue Ruling.
II.The Tax Adviser.
III.Murphy and Higgins' Concepts in Federal Taxation.
IV.Tax Treaty with Denmark.
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Quizplus · Accepted Answer

Revenue Ruling and The Tax Adviser are both primary sources of tax law, while Murphy and Higgins' Concepts in Federal Taxation is a secondary source. Tax Treaty with Denmark is a primary source, but it pertains to international tax law rather than federal tax law in the United States. Therefore, only statement II and III are correct, making option C the best choice.

Which of the Following Is (Are) Secondary Sources of Tax