Which of the Following Sources of Tax Law Carries the Least

question 51

Multiple Choice

Which of the following sources of tax law carries the least authority?

• A)Revenue ruling
• B)Treasury regulation
• C)Section 736 of the Internal Revenue Code
• D)The three sources of tax law have equal authority

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Definitions:

Preoperational

A stage in Piaget’s cognitive developmental theory during which children from ages 2 to 7 engage in symbolic play and struggle with taking the perspective of others.

Postformal

A stage of cognitive development beyond formal operational thought, where individuals can understand and integrate conflicting ideas, abstract reasoning, and situational flexibility.

Freestyle Motocross

An extreme sport involving motorcycle riders performing aerial stunts and jumps.

Extreme Sport

A category of sports that are perceived as having a high level of inherent danger or that involve adrenaline-inducing action.