Which of the Following Is Secondary Authority

question 71

Multiple Choice

Which of the following is secondary authority?

• A)Internal Revenue Code
• B)Treasury Regulations
• C)RIA and CCH tax services
• D)Revenue Ruling

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Definitions:

Partners' Capital Statement

A financial statement that shows the changes in the equity of partners in a partnership over a period of time.

Capital Account

A financial statement that shows the changes in ownership interest in a company over a period.

Salary Allowance

A fixed amount of money paid to employees, often as part of compensation for job-related expenses or allowances.

Interest Allowance

A provision or adjustment made for the calculation of interest receivable or payable over a specified period.