Which of the Following Is Not Considered a Primary Authority

question 35

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.

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Definitions:

Price Controls

Government-imposed limits on the prices charged for goods and services, typically to control inflation or to ensure affordability.

Rent Control

Government-set price ceiling on rent.

Usury Law

Legislation regulating the maximum interest rate that can be charged on a loan, to protect consumers from excessively high rates.

Minimum Wage Law

Legislation that sets the lowest hourly wage rate that an employer can legally pay its workers.