Indicate whether each of the following items is considered a primary authority or a secondary authority. a. Reg. §1.305-1(b). b. Rev. Rul. 67-225, 1967-2 C.B. 238. c. S.M. Jones, S.C. Rhoades-Catanach, and S. Callaghan, Principles of Taxation for Business and Investment Planning (New York: McGraw-Hill Education, 2017). d. PLR 201240007. e. Helvering v. Alabama Asphaltic Limestone Co., 315 U.S. 179 (1942).
Indicate whether each of the following items is considered a primary authority or a secondary authority. a. Reg. §1.305-1(b). b. Rev. Rul. 67-225, 1967-2 C.B. 238. c. S.M. Jones, S.C. Rhoades-Catanach, and S. Callaghan, Principles of Taxation for Business and Investment Planning (New York: McGraw-Hill Education, 2017). d. PLR 201240007. e. Helvering v. Alabama Asphaltic Limestone Co., 315 U.S. 179 (1942).
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
Problem 1Q
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