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ezcpa, CPA
Category: Multiple Problems
Satisfied Customers: 171
Experience:  Certified Public Accountant
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Tax questions.

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I need to classify each of the following tax sources: as primary tax source, secondary tax source, both or neither:
Can you review the list and see if the ones I already answered are correct and help me with the ones I don't know?
If you have any website that can help me with this please, share with me. Thanks.

A. Sixteenth Amendment to the Constitution. I think this one is Primary.
B. Tax treaty between the United States and Russia. I think this one is Primary.
C. Temporary Regulations.
D. Revenue Ruling.
E. General counsel memoranda ( 1988).
F. Tax Court Memorandum decision. I think this one is Secondary.
G. Journal of Taxation article. I think this one is Secondary.
H. Legislative Regulations.
I. Letter ruling ( before 1985). I think this one is primary.
J. District Court decision.
K. Small Cases Division of U. S. Tax Court decision.
L. House Ways and Means Committee Report.
M. Technical advice memorandum (1991). I think this one is Secondary.
N. Proposed Regulations. I think this one is Secondary.

Hello. Thank you for using JustAnswer.

Primary sources are directly from the Tax code, IRS or Court System. They have the authority to make laws. Secondary sources are anything else that someone writes about the primary sources. So for your items:

A. primary

B. primary

C. temp regs are primary because they are written by IRS

D. Revenue rulings are also primary because they are written by the IRS

E. General counsel memoranda 1988 is also written by IRS and primary

F. tax court memorandum - primary because courts have authority

G. secondary

H. Legislative regulations - Primary

I. letter ruling - primary

J. district court decision - secondary. Only the Federal tax court has authority.

K. small cases division of US tax court - primary since US tax court has authority

L. house ways and means committee report - neither. Congress has the authority to make laws, but the committee report is not authority.

M. tams are primary. Issued by IRS

N. proposed regs are also primary - issued by the IRS

Some primary sources have more weight than others, but if it comes directly from Congress, IRS or the tax court they have authority. Secondary sources are everything else. IRS website has a good summary. Here is the link:,,id=98137,00.html

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Customer: replied 5 years ago.
Thanks so much for the link.

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