Which of the Following Is Not an Administrative Source of Tax

question 45

Multiple Choice

Which of the following is not an administrative source of tax law?

• A) Field Service Advice.
• B) Revenue Procedure.
• C) Technical Advice Memoranda.
• D) General Counsel Memorandum.
• E) All of the above are administrative sources.

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Definitions:

Competitive Environment

The dynamic external system in which businesses compete against each other for market share and profitability.

Legal/Regulatory Environment

The framework of laws, regulations, and guidelines in which a business operates.

Sociocultural Environment

The environment that encompasses social and cultural factors which influence the behavior, beliefs, and practices of individuals within a society.

Identifiable Influences

Factors or circumstances that can be recognized and have an impact on outcomes or behaviors.