Question

The column on the left shows various types of authority. The column on the right classifies the authority as primary or secondary and if primary further classifies the authority as legislative, judicial, or administrative. Fill in the number for the column on the right which you think best classifies the authority on the left.

Question 7 options:

1234	An 8th District Court of Appeals ruling for a taxpayer in the 2nd District.
1234	A taxation textbook
1234	Treasury Regulation
1234	Internal Revenue Code
1234	A Journal of Accountancy article analyzing a current US Supreme Court ruling.

1.	Primary Authority, Legislative
2.	Primary Authority, Judicial
3.	Primary Authority, Administrative
4.	Secondary Authority