Classify each of the following items as: P for primary authority; S for secondar

Question

Classify each of the following items as: P for primary authority; S for secondary authority; B for both primary and secondary authority; and N for neither authority.

1- Sixteenth Amendment to the Constitution
2- Tax treaty between the United States and a foreign country
3- Revenue ruling
4- General Counsel Memoranda
5- Decision from the District Court
6- Tax Notes article
7- Temporary regulation
8- Memorandum decision from the U.S. Tax Court
9- Decision from the Small Cases Division of the U.S. Tax Court
10- Senate Finance Committee Report
11- House Ways and Means Report
12- IRS Publication

Explanation / Answer

1)P 2)S 3)P 4 B 5 P 6 B 7 S 8 S 9 B 10 S 11 P 12 B

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