Which Is Not a Primary Source of Tax Law

question 96

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.§ 1.752-4T(f).
• E)All of these are primary sources.

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Definitions:

Right Parietal Lobe

A region of the brain associated with processing visual information and spatial orientation.

Visual Space

The perceptual space surrounding an individual in which objects are visually perceived and oriented.

Controlled Process

A type of mental activity that requires conscious thought, often demanding effort and attention to perform.

Telegraph Message

A communication transmitted via telegraph, a device for sending messages over long distances using a system of codes or Morse code.