Which of the Following Is Not Primary Authority on Which

question 43

Multiple Choice

Which of the following is not primary authority on which to base tax research conclusions?  

• A) U.S. District Court decision
• B) Editorial in the Wall Street Journal
• C) U.S. Court of Federal Claims decision
• D) Revenue procedure

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Definitions:

Graduate

A person who has successfully completed a course of study or degree at a college or university.

Nobel Prize

A set of annual international awards bestowed in several categories by Swedish and Norwegian institutions in recognition of academic, cultural, or scientific advances.

Literature

Written works considered to be an art form, including fiction, non-fiction, poetry, and drama, characterized by their use of language to convey ideas and emotions.

Sports Illustrated

An American sports magazine known for its extensive coverage of all types of sports, famous for its annual swimsuit issue.