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:

Judicial Restraint

A philosophy of law where judges play minimal policymaking roles, leaving policy decisions to the legislature and executive branches of government.

Judicial Activism

Refers to judicial rulings suspected of being based on personal or political considerations rather than on existing law.

Courts Checked

A principle of judicial review that allows courts to evaluate and invalidate actions by other branches of government if those actions are unconstitutional.

Government Branches

Divisions of a government with distinct responsibilities and powers, such as the legislative, executive, and judicial branches in the United States.