Which of the Following Is Not a Primary Authority

question 21

Multiple Choice

Which of the following is not a primary authority?

• A) Internal Revenue Code
• B) Treasury regulations
• C) Revenue Procedure
• D) Tax textbook

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Definitions:

Community College

A two-year educational institution providing higher education and lower-level tertiary education, granting certificates, diplomas, and associate degrees.

Four-Year College

An institution of higher education that offers undergraduate programs usually leading to a bachelor's degree.

Business School

An educational institution or part of an institution that teaches topics related to business management, administration, finance, and marketing among others.

Practice Law

The professional application of legal knowledge and skills to solve specific problems or to advance the interests of those who hire lawyers for legal services.