Which of the following is a 'primary authority' for tax research purposes?

Answer options:

IRS Publications.

Tax textbook.

Treasury Regulations.

Article in the Journal of Taxation.

How to approach this question

Primary = IRC, Regulations, Court Cases, Revenue Rulings. Secondary = Textbooks, IRS Publications, Articles.

Full Answer

C.Treasury Regulations.✓ Correct

Primary authorities include the Internal Revenue Code (Legislative), Treasury Regulations and IRS Rulings (Administrative), and Court Decisions (Judicial). IRS Publications are considered secondary sources/guidance, not substantial authority.

Common mistakes

Thinking IRS Publications are primary law.

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