Which Is Not a Primary Source of Tax Law

question 7

Multiple Choice

Which is not a primary source of tax law?

• A) Notice 89-99, 1989-2 C.B. 422.
• B) Estate of Harry Holmes v. Comm., 326 U.S. 480 (1946).
• C) Rev. Rul. 79-353, 1979-2 C.B. 325.
• D) Prop. Reg. § 1.752­4T(f).
• E) All of the above are primary sources.

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Definitions:

Compromised Respiratory Status

A condition where the respiratory system is not functioning optimally, leading to difficulties in breathing and adequate oxygenation.

Rectal Malformation

An abnormal development of the rectum, a part of the large intestine, which can lead to complications in waste excretion.

Perineal Care

Hygiene practices related to the area of the body between the anus and the genital organs to prevent infection and maintain health.

Bowel Training

A process that involves teaching individuals to have regular bowel movements at scheduled times to manage constipation or incontinence.