Determine whether the following items are primary sources or secondary sources for the purpose of substantial authority.

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Determine whether the following items are primary sources or secondary sources for the purpose of substantial authority.

a. Revenue Procedure.

b. Article written by a judge in Journal of Taxation.

c. U.S. District Court decision.

d. The “Bluebook.”

e. A general counsel memorandum.

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South Western Federal Taxation 2018 Corporations Partnerships Estates And Trusts

ISBN: 1389

41st Edition

Authors: William H. Hoffman, William A. Raabe, James C. Young, Annette Nellen, David M. Maloney

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