Classify each of the following items as a primary (P) or secondary (S) tax research authority: a.
Question:
a. The Internal Revenue Code
b. A Tax Court case
c. A textbook on corporate taxation
d. Treasury Regulations
e. An IRS revenue ruling
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Related Book For
Federal Tax Research
ISBN: 9781285439396
10th Edition
Authors: Roby Sawyers, William Raabe, Gerald Whittenburg, Steven Gill
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