Statement regarding primary authority of tax law

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Which of the following is a true statement regarding primary authority of tax law?

a. Articles in The Tax Adviser are always viewed as primary authority.

b. The Daily Tax Reporter is the only source of primary tax authority.

c. Tax services are the only sources of primary tax authority.

d. Primary authority includes the Code, as well as administrative and judicial interpretations.

Reference no: EM13129655

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