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Styles CHAPTER 16 Q10 (Primary/Secondary Authorities). Which of the followings is a primary sources of tax law? 1. Treasury Regulations II. IRS Revenue Procedures. III Internal Revenue Code of 1986. IV. The Tax Law Review Q12 (Primary Authorities). During the legislative process, several groups of lawmakers become part of the system. Which of the following groups are included? I. House Ways and Means Committee II Joint Conference Committee IIL U.S. Supreme Court IV. Joint Committee on Taxation V. U.S. Senate