Which of the Following Is Not a Primary Authority on Which

question 55

Multiple Choice

Which of the following is not a primary authority on which to base tax research conclusions?

• A) U.S. District Court decision
• B) Editorial in the Wall Street Journal
• C) U.S. Court of Federal Claims decision
• D) Revenue procedure

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Definitions:

Lithosphere

Earth’s upper, rigid layer composed of the crust and uppermost mantle.

Continental Crust

The thick layer of granite, sedimentary, and metamorphic rocks that forms the continents and continental shelves, distinct from oceanic crust.

Oceanic Crust

A thin layer of Earth's crust that lies beneath the ocean basins, composed mainly of basalt.

Elevation

The vertical distance of an object above or below a reference datum (usually mean sea level); generally the height of a ground point above sea level.