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.

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Definitions:

Door-In-The-Face Technique

A persuasion method where a large, unattainable request is made first with the expectation of getting a person to agree to a much smaller request.

All-Expense-Paid

A type of arrangement or offer where all costs associated with the activity or service are covered, requiring no additional payment from the participant.

Hinting

The act of subtly suggesting or indicating something without explicitly stating it.

Impossible Figures

Optical illusions or drawings that create a perceptual paradox, appearing feasible at first glance but are impossible to exist in three-dimensional space.