Which Is Not a Primary Source of Tax Law

question 96

Multiple Choice

Which is not a primary source of tax law?

• A)Notice 89-99, 1989-2 C.B.422.
• B)Estate of Harry Holmes v.Comm., 326 U.S.480 (1946).
• C)Rev.Rul.79-353, 1979-2 C.B.325.
• D)Prop.Reg.§ 1.752-4T(f).
• E)All of these are primary sources.

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Definitions:

Stratified Squamous

A type of epithelial tissue composed of several layers of flat cells intended to protect underlying tissues in areas subject to abrasion.

Simple Cuboidal

A type of epithelial tissue with cube-shaped cells, typically involved in secretion and absorption.

Intercalated Discs

Specialized connections between cardiac muscle cells containing gap junctions and desmosomes, facilitating coordinated contraction.

Desmosomes

Cell structures specialized for cell-to-cell adhesion, critical in maintaining the structural integrity of tissues.