(1) Tax law primary authority includes the following:

a. The Internal Revenue Code, Tax Treaties, and Court Decisions.

b. The Code, the Regulations and CCH Tax Research Consultant.

c. The Code, Tax Journals and IRS Revenue Rulings.

d. None of the above.

2). In general, the answer to all tax questions or issues must be traced to:

a. a Supreme Court decision.

b. an IRS Letter Ruling.

c. a tax textbook.

d. the Internal Revenue Code.

3). Sources of tax authority which can be used to determine legislative intent, i.e., the reasons or purposes for enacting a particular rule of law, include:

a. the Internal Revenue Bulletin. b. U.S. Statutes.

c. the House Ways and Means Committee Report.

d. None of the above.