Final answer:
No, revenue rulings and revenue procedures are not examples of primary authorities in tax law.
Step-by-step explanation:
No, revenue rulings and revenue procedures are not examples of primary authorities. Primary authorities in tax law include the Constitution, statutes, regulations, and judicial decisions. Revenue rulings and revenue procedures are secondary authorities issued by the Internal Revenue Service (IRS) to provide guidance on how to interpret and apply the primary authorities. They are useful in understanding the IRS's position on certain tax matters and can be relied upon by taxpayers, but they do not carry the same weight as primary authorities.