Which of the following is an administrative source of primary authority?

Question

Quizplus · Accepted Answer

Revenue rulings are issued by the Internal Revenue Service (IRS) and are considered administrative sources of primary authority. The other options include the U.S. Constitution (which is a foundational legal document), collected rulings of various courts on Federal tax matters (which are considered secondary authority), and newsletters (which are not authoritative sources of law).

Which of the Following Is an Administrative Source of Primary