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.

---

Definitions:

Subjectivity

The quality of being influenced by personal feelings, tastes, or opinions in contrast to objective facts.

Systematic Desensitization

A therapy technique used to reduce phobia or anxiety through gradual exposure to the feared object/situation combined with relaxation exercises.

Afraid of Flying

A specific phobia involving an intense, persistent fear of being on an airplane or the thought of flying.

Clozapine

An antipsychotic medication used for treating schizophrenia, particularly in cases where other treatments have failed, noted for its risk of neutropenia.