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Primary authorities of the tax law include the following: a. The Internal Revenue Code, Tax Treaties, and Court Decisions. b. The Code, the Regulations and

Primary authorities of the tax law include 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.

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