Which of the Following Is Not Primary Authority on Which

question 35

Multiple Choice

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

• A) Journal of Taxation article written by a professor.
• B) Revenue ruling.
• C) U.S. Tax Court decision.
• D) U.S. Supreme Court decision.

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Definitions:

Purchaser

An individual or entity that buys goods or services for personal use, resale, or further production.

Seller

An individual, company, or entity that offers goods or services for sale.

Government Policy

The set of laws, regulations, actions, and decisions made by a government to advance its goals.

Potentially Efficient

A condition or situation in which resources could be utilized in a way that maximizes productivity or benefit, but are not currently being used to their full potential.