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Which one of the following is not a primary authority of taxlaw? A) Code 1245(b)(3) B) Regulations l.47-3(f)(2) C) May v. U.S., 81-1
Which one of the following is not a primary authority of taxlaw?
A) Code § 1245(b)(3)
B) Regulations § l.47-3(f)(2)
C) May v. U.S., 81-1 USTC )[9286, 47 AFTR2d 81-1124, 644 F.2d 578(CA-6, 1981)
D) Bailey, "Using Voting Preferred Stock to Avoid CFC Status," TheInternational Tax Journal 2 (January 1976) pp. 101-13
E) Revenue Rul. 80-219, 1980-2 C.B. 18
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