For each of the following federal tax law authorities, indicate whether the authority is Primary Authority - Statutory (Legislative) authority, Primary Authority - Administrative authority, Primary Authority - Judicial authority, or a Secondary Authority. Responses can be used more than once. Each response is worth 1 point. N House Ways and Means Committee Report Reg. $1.162-1(a) 1. Primary Authority - Statutory (Legislative) $162(a) 2. Primary Authority - Administrative 3 8th Circuit Court of Appeals Opinion 3. Primary Authority - Judicial Rev. Proc. 2019-43 4. Secondary Authority AICPA Journal of Accountancy