Which Is a Primary Source of Tax Law

question 94

Multiple Choice

Which is a primary source of tax law?

• A) Serverino R. Nico, Jr., 67 T.C. 647 (1977).
• B) Article by a Federal judge in Tax Notes.
• C) An IRS publication.
• D) Written determination letter.
• E) All of the above are primary sources.

---

Definitions:

Undecided White Voters

Undecided white voters refer to a demographic group of white individuals who have not yet made a decision regarding which candidate or party to support in an election.

African American Democratic Candidate

A political candidate who identifies as African American and represents the Democratic Party in an election, contributing to the diversity and representation in political processes.

Overgeneralized Belief

A cognitive distortion where an individual applies a general rule too broadly, often based on a single incident.

Intergroup Anxiety

Intergroup anxiety is the feeling of discomfort or stress that individuals experience when interacting with members of different social or ethnic groups.