Question: 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
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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