Which Is a Primary Source of Tax Law

question 39

Multiple Choice

Which is a primary source of tax law?

• A)J.W. Yarbo v. Comm., 737 F. 2d 479 (CA-5, 1984).
• B)Article by a Federal judge in Harvard Law Review.
• C)IRS Determination letter.
• D)IRS Letter ruling.
• E)All of the above are primary sources.

---

Definitions:

Discrimination Coefficient

A statistical measure in economics or social science indicating the degree to which a variable, such as price or income, discriminates or differentiates between individuals or groups.

Wage Differential

Wage differential refers to the variation in wages between individuals, occupations, locations, or sectors due to factors like skill level, demand, or cost of living.

Nonpreferred-Race Workers

Employees who are perceived or categorized as belonging to a racial or ethnic group that is less favored or discriminated against within a societal or organizational context.