What are Primary vs. Secondary authorities? Can you give examples of each? Consider the following sources of
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Question:
What are Primary vs. Secondary authorities? Can you give examples of each?
Consider the following sources of tax law: statutes, case law, IRS announcements.
Which would seem the strongest to you, if any?
What about court cases vs. statutes?
To what extent does it matter which court the decision comes from, i.e., which courts are more authoritative than others for tax law?
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ISBN: 978-0078025662
10th edition
Authors: Ronald Hilton, David Platt
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