Which of the Following Is Not an Administrative Source of Tax

question 61

Multiple Choice

Which of the following is not an administrative source of tax law?

• A)Field Service Advice
• B)Revenue Procedure
• C)Technical Advice Memoranda
• D)General Counsel Memorandum
• E)All of these are administrative sources.

---

Definitions:

Discrepancy Theory

A theory that job satisfaction stems from the discrepancy between the job outcomes wanted and the outcomes that are perceived to be obtained.

Job Dissatisfaction

A negative emotional response towards one's job, resulting from a discrepancy between job expectations and realities.

Peripheral Route Persuasion

A method of persuasion that relies on cues outside of the message content, such as the attractiveness or credibility of the source.

Social Loafing

The tendency for people in a group to exert less effort when pooling their efforts toward attaining a common goal than when individually accountable.