Which of the Following Is Not a Primary Authority

question 6

Multiple Choice

Which of the following is not a primary authority?

• A) Section 465 of the Internal Revenue Code
• B) Munro v. Comm., 267 F.3d 1918 (CA-8, 2004)
• C) CCH Master Tax Guide
• D) All of the above are primary authorities.

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Definitions:

Employee Performance

The extent to which an employee's work outputs and actions align with the goals and expectations of their employer.

Required Competencies

The specific skills, knowledge, and abilities needed to perform a job effectively.

MARS Model

A framework in organizational behavior that identifies four critical factors determining employee performance: Motivation, Ability, Role perceptions, and Situational factors.

Competencies

A mix of abilities, expertise, and competencies needed to successfully execute job responsibilities.