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A Revenue Ruling is a judicial source of Federal tax law.

A) True
B) False

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Distinguish between the jurisdiction of the U.S.Tax Court and a U.S.District Court.

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The U.S.Tax Court hears only tax cases a...

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A U.S.District Court is the lowest trial court.

A) True
B) False

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Compare Revenue Rulings with Revenue Procedures.

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Revenue Rulings are official pronounceme...

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A taxpayer should always minimize his or her tax liability.

A) True
B) False

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Which is not a primary source of tax law?


A) Notice 89-99,1989-2 C.B.422.
B) Estate of Harry Holmes v.Comm. ,326 U.S.480 (1946) .
C) Rev.Rul.79-353,1979-2 C.B.325.
D) Prop.Reg.§ 1.752-4T(f) .
E) All of these are primary sources.

F) All of the above
G) B) and E)

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