Which of the Following Is Not Primary Authority on Which

question 43

Multiple Choice

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

• A) U.S. District Court decision
• B) Editorial in the Wall Street Journal
• C) U.S. Court of Federal Claims decision
• D) Revenue procedure

---

Definitions:

Analytic Intelligence

One of the three types of intelligence proposed by Sternberg, characterized by the ability to analyze, evaluate, judge, compare, and contrast information.

Poorly Defined

Lacking in clarity, precision, or detailed explanation.

New Information

Data or knowledge received or learned that was previously unknown, often leading to a revision of understanding or perspective.

Explicit Instruction

A structured, systematic, and direct approach to teaching where goals, activities, and instructions are clearly stated.