Chapter 16: Tax Research

Question 1

Primary Authority

Answer 1

The law, enacted by Legislative, Administrative/Executive, or Judicial sources

Question 2

Secondary Authority

Answer 2

Tools and commentary that aid in interpretation and understanding of primary tax law authorities

Question 3

Legally binding for tax statute, highest authority

Answer 3

Internal Revenue Code

Question 4

IRS “Guidance”

Answer 4

Treasury Regulations & Internal Revenue Bulletin

Question 5

What type of tax authority is the US Constitution?

Answer 5

Primary > Legislative

Question 6

What Internal Revenue Code are we currently under?

Answer 6

IRS Code 1986

Question 7

Is a Tax Treaty Considered a primary authority?

Answer 7

Yes

Question 8

What does the Internal Revenue Code (IRC) constitute?

Answer 8

Title 26 of the US Code

Question 9

3 Administrative Sources

Answer 9

1. Treasury Department
2. IRS
3. Commissioner of the IRS