If tax rates are decreasing:

A. taxpayers should accelerate income.

B. None of the choices are correct.

C. taxpayers should defer income.

D. taxpayers should defer deductions and accelerate income.

E. taxpayers should defer deductions.

Which of the following is not considered a primary authority?

A. None of the choices are correct.

B. Tax Court case.

C. Revenue Ruling.

D. Tax service.

E. Treasury Regulation.