Which One of the Following Is Not a Secondary Source

question 41

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, 1 (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: Non-simultaneous Exchanges Reviewed," Taxes-The Tax Magazine, (July, 1981)
• E)The Tax Law Review

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