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:

Quasi-Courtship Behavior

Actions that resemble courtship but do not lead to a committed relationship, often used in flirting or social interactions.

Onomatopoeia

A word like hum, buzz, or snort that recreates a sound it represents.

Malapropism

Confusion of one word or phrase for another that sounds similar to it.

Jargon

Another name for restricted code; specialized terms or abbreviations whose meanings are known only to members of a specific group.