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:

Confrontation

A direct encounter between parties or individuals, where conflicts or disagreements are addressed head-on.

Decrease

A reduction in size, quantity, or intensity of something.

Self-Fulfilling Prophecy

A prediction that directly or indirectly causes itself to become true, due to positive feedback between belief and behavior.

Social Schema

Cognitive frameworks that help individuals quickly process and organize social information based on past experiences, aiding in understanding and predicting social situations.