Which of the Following Statements Regarding Secondary Authorities Is False

question 14

Multiple Choice

Which of the following statements regarding secondary authorities is false?

• A) In paper format, commercial tax services are organized either topically or by Code section.
• B) Commercial tax services provide legislative history of each Internal Revenue Code section.
• C) Only topically-organized commercial tax services provide a detailed topical index.
• D) The organization and content of the major topically-oriented services differs considerably.

---

Definitions:

Provincial Legislation

Laws that are enacted by the legislative assemblies of provinces in a country, thus varying between provinces based on local needs and conditions.

Express Agreement

A contract where the terms are clearly stated and verbally or in writing agreed upon by all parties.

Unregistered Partnership

A business partnership that has not been formally registered with state or local authorities, often affecting its legal rights and liabilities.

Contributory Negligence

A legal principle where the plaintiff's own negligence plays a role in the harm suffered, potentially reducing the compensation they can receive.