Which One of the Following Is Not a Secondary Source

question 44

Multiple Choice

Which one of the following is not a secondary source of tax authority?

• A)The Accountant's Index, American Institute of Certified Public Accountants
• B)Kulsrud, "The Alternative Minimum Tax: Its Operation and Effect after TEFRA," The Review of Taxation of Individuals, 7 (Summer, 1983)
• C)Crane v.Comm., 47-1 USTC ¶9217, 35 AFTR 776, 331 U.S.1 (USSC, 1947)
• D)Harris, "The Effect of the Installment Sales Revision Act of 1980 on Like-Kind Exchanges: Nonsimultaneous Exchanges Reviewed," Taxes-The Tax Magazine, (July, 1981)
• E)The Tax Law Review

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Definitions:

Premises

Statements or assumptions that form the basis for a reasoned argument or conclusion.

Conclusion

The end or finish of an event, process, or text, often containing a summary of the arguments or main points.

Inductive Argument

A form of reasoning in which the premises provide some evidence, but not full assurance, of the truth of the conclusion.

Analogy

Analyzing the similarities or differences between two items, usually to explain or make something clearer.