Which of the Following Is Not Considered a Primary Authority

question 34

Multiple Choice

Which of the following is not considered a primary authority?

• A) Tax Court case.
• B) Treasury Regulation.
• C) Revenue Ruling.
• D) Tax service.
• E) None of the choices are correct.

---

Definitions:

Forgetting

The process of losing or being unable to retrieve information from memory.

Memory Fades

The gradual loss or weakening of memories over time, often due to the decay of neural connections.

Reconstructive Process

A cognitive process involved in the remembrance of past events, where memories are often reconstructed rather than played back exactly.

Sir Frederic Bartlett

A pioneering British psychologist known for his work in cognitive psychology, especially on memory and schema theory.