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:

Ethnicity

A group of individuals who share a sense of belonging through similar ancestral, societal, cultural, or national backgrounds.

Social Cognitive Theory

A theory in psychology that posits that learning occurs in a social context with a dynamic and reciprocal interaction of the person, environment, and behavior.

Albert Bandura

A prominent psychologist known for his work on social learning theory and the concept of self-efficacy.

Self-efficacy

A person's belief in their ability to succeed in specific situations or accomplish a task, which can play a significant role in how goals, tasks, and challenges are approached.