Revenue Rulings and Revenue Procedures Are Examples of Primary Authorities

question 107

True/False

Revenue rulings and revenue procedures are examples of primary authorities.

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Definitions:

Interpretations

The act of explaining or understanding the meaning of something, often applied to data, texts, or artworks.

Cognitive Appraisal

The process by which an individual evaluates and interprets a situation or stimulus to determine its significance for his or her well-being.

Zajonc

A psychologist known for his work in social and cognitive processes and specifically for his theories on social facilitation and the mere exposure effect.

Lazarus

Refers to Richard Lazarus, a psychologist known for his theory on stress and emotion focusing on cognitive appraisal.