Which of the following is an administrative source of the Federal tax law issued by the IRS?
A) court rulings
B) Internal Revenue Code
C) tax treaties
D) revenue rulings
E) none of the above

Question

Quizplus · Accepted Answer

Revenue rulings are administrative sources of the Federal tax law issued by the IRS. Court rulings are judicial sources, the Internal Revenue Code is a statutory source, and tax treaties are international agreements. "None of the above" is not applicable as one of the options includes the correct answer.

Which of the Following Is an Administrative Source of the Federal