Which Is Not a Primary Source of Tax Law

question 70

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) Temp. Reg. § 1.752-4T(f).
• E) All of the above are primary sources.

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Definitions:

Rubber-Tipped Clamps

Clamping devices equipped with rubber tips to grip without causing damage.

Sterile Petroleum Gauze

A type of wound dressing made from gauze saturated with petroleum jelly to create a moisture barrier.

Pneumothorax

The presence of air in the pleural space causing the lung to collapse, leading to chest pain and breathing difficulty.

Emphysema

A chronic respiratory disease characterized by the destruction of air sacs in the lungs, leading to difficulty breathing.