Which One of the Following Is Not a Primary Authority

question 4

Multiple Choice

Which one of the following is not a primary authority of tax law?

• A)Code § 1245(b)(3)
• B)Regulations § 1.47-3(f)(2)
• C)May v.U.S., 81-1 USTC ¶9286, 47 AFTR2d 81-1124, 644 F.2d 578 (CA-6, 1981)
• D)Bailey, "Using Voting Preferred Stock to Avoid CFC Status," The International Tax Journal 2 (January 1976) pp.101-13
• E)Revenue Rul.80-219, 1980-2 C.B.18

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Definitions:

Inability

The lack of capacity, means, or competence to perform an action or fulfill a requirement.

Visually Distinguish

The ability to differentiate objects, shapes, or patterns through sight.

Wernicke's Area

A region of the brain important for language comprehension, located in the temporal lobe on the left side of the brain.

Understanding Speech

The process by which humans use the brain to interpret and understand the sounds and words spoken by others.