Which of the Following Is Not a Primary Authority

question 12

Multiple Choice

Which of the following is not a primary authority?

• A)Section 465 of the Internal Revenue Code
• B)Munro v.Comm.,267 F.3d 1918 (CA-8,2004)
• C)CCH Master Tax Guide
• D)All of the above are primary authorities.

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Definitions:

Decedent

A legal term used to refer to a person who has died, especially concerning their estate or possessions left behind.

Executor

A person named in a will who is charged with managing the estate of the deceased, ensuring that their wishes are carried out according to the will.

Legal Heir

is a person who is legally entitled to inherit assets from the estate of a deceased person, either through a will or through intestate succession laws.

Fiduciary Duty

Someone who is required to act for the benefit of another person on all matters within the scope of their relationship; one who owes to another the duties of good faith, loyalty, due care, and disclosure.