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:

Aggressive Scripts

Learned cognitive frameworks that guide individuals' perceptions and actions in social interactions, often leading to aggressive behavior.

Practiced

Refers to the repetition or exercise of an activity or skill to acquire or maintain proficiency in it.

Emotional Memories

Refers to experiences stored in our memory that have a significant emotional charge, influencing our behavior and reactions.

Accessible

Easily reached or entered; often used to describe facilities that are user-friendly for individuals with disabilities or to denote information that can be easily understood or accessed.