Which of the Following Is a True Statement Regarding Primary

question 40

Multiple Choice

Which of the following is a true statement regarding primary authority of tax law?

• A)Articles in The Journal of Taxation are viewed as primary authority.
• B)Primary authority includes the Code, as well as administrative and judicial interpretations.
• C)The Bloomberg BNA Daily Tax Reporter is a source of primary tax authority.
• D)Tax services are sources of primary tax authority.

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Definitions:

Relative Luminance

A measure of the amount of light that is emitted, reflected, transmitted, or viewed from a surface, adjusted for its perceived brightness to the human eye.

Brightness Constancy

The human visual system's ability to perceive objects as having a constant brightness even when the lighting conditions change.

Moon Illusion

An optical illusion in which the moon seems bigger when observed near the horizon compared to when viewed higher in the sky.

Retinal Disparity

The slight difference in the visual images that reach each eye, leading to depth perception.