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Which of the following is an example of primary authority? A. IRS Publication 590. B. Revenue Procedure 2003-74. C. Private letter ruling 200500361. D. Marie
Which of the following is an example of primary authority?
A. | IRS Publication 590. | ||
B. | Revenue Procedure 2003-74. | ||
C. | Private letter ruling 200500361. | ||
D. | Marie Key v. Commissioner, TC Memo 2001-166. |
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