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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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