Which of the Following Is a True Statement Regarding Primary

question 40

Multiple Choice

Which of the following is a true statement regarding primary authority of tax law?

• A)Articles in The Journal of Taxation are viewed as primary authority.
• B)Primary authority includes the Code, as well as administrative and judicial interpretations.
• C)The Bloomberg BNA Daily Tax Reporter is a source of primary tax authority.
• D)Tax services are sources of primary tax authority.

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Definitions:

Procedural Steps

A series of actions or operations conducted in a proper sequence to achieve a legal or regulatory outcome.

Criminal Case

Legal proceedings brought by the state against an individual or entity accused of committing a crime.

Pretrial Motions

Written or oral requests made to a court by one party prior to trial, asking for a decision on certain issues so they can be resolved before the trial begins.

Criminal Case

A legal proceeding involving the prosecution of someone accused of committing a crime.