Which of the Following Is Not a Primary Authority

question 25

Multiple Choice

Which of the following is not a primary authority?

• A) Section 465 of the Internal Revenue Code
• B) Munro v. Comm., 267 F.3d 1918 (CA-8, 2004)
• C) CCH Master Tax Guide
• D) All of these choices are primary authorities

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Definitions:

Shop Online

The act of purchasing products or services over the Internet from websites or online marketplaces.

Eight-Second Rule

A view that customers will abandon their efforts to enter and navigate a website if download time exceeds eight seconds.

Internet Auction

An online platform where goods or services are sold to the highest bidder through a competitive bidding process.

Marketer-To-Consumer

A business model focused on direct communication and transaction between marketers and consumers, bypassing intermediaries.