For Each Entry in the Following List, Indicate with a P

question 59

Short Answer

For each entry in the following list, indicate with a P if it is a primary source of tax law or an S if it is a secondary source of tax law.
-A tax textbook
f. Internal Revenue Code
b. Tax Court Decision
g. A Court of Federal Claims decision
c. Kiplinger Tax Letter
h. Committee reports
d. Journal of Accountancy
i. The Tax Adviser
e. Legislative regulations
j. Revenue ruling

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Definitions:

IQ

Stands for Intelligence Quotient, a standardized score derived from a set of tests designed to measure human intelligence.

Interpret Correlation

A statistical measure that describes the extent to which two variables change together, and thus how well one variable can predict the other.

Establish Causation

The process of demonstrating that one factor directly influences or causes an effect on another factor.

Illusory

Based on illusion; not real or caused by false perceptions or interpretations.