Which Is a Primary Source of Tax Law

question 37

Multiple Choice

Which is a primary source of tax law?

• A) J.W. Yarbo v. Comm., 737 F. 2d 479 CA-5, 1984).
• B) Article by a Federal judge in Harvard Law Review.
• C) IRS Determination letter.
• D) IRS Letter ruling.
• E) All of these are primary sources.

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Definitions:

Hazardous

Something that poses a risk or danger, potentially causing harm or adverse effects.

Punishment

A process in which a behavior is followed by a consequence that decreases the likelihood of that behavior's recurrence.

Suppressed

Prevented from being expressed or known, often referring to emotions, desires, or information that is intentionally kept from being disclosed or recognized.

Spanking

A form of punishment involving hitting the buttocks with the hand or an object as a disciplinary measure.