Which of the Following Is Not a Secondary Authority

question 18

Multiple Choice

Which of the following is not a secondary authority?

• A) Tax textbook
• B) Commercial tax service
• C) Tax professional journal
• D) Revenue procedure

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Definitions:

Functional Phoneme

The smallest unit of sound in a language that can change the meaning of a word, contributing to the linguistic function of spoken language.

Morpheme

The smallest significant unit of meaning in a word (e.g., the word boys has two morphemes, boy and -s).

Phoneme

The smallest significant unit of sound in a language. Alphabetic characters roughly correspond to phonemes (e.g., apt, tap, and pat are all made up of the same phonemes).

Hierarchical Structure

An organizational structure where entities are ranked one above the other based on their level of authority or importance.