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.

---

Definitions:

Ligaments

Tough, fibrous bands of tissue that connect bones to each other, providing stability to joints.

NSAIDs

Non-Steroidal Anti-Inflammatory Drugs, a class of medications that reduce pain, decrease fever, prevent blood clots, and, in higher doses, decrease inflammation.

Meaning

The significance, definition, or explanation of something, often in relation to words, signs, symbols, or actions.

Compound Fracture

A type of bone fracture where the broken bone pierces the skin, creating an open wound and increasing the risk of infection.