Question

The ______ authorities are official sources of the tax law generated by one of the branches of government. The _______ authorities are unofficial tax authorities that help explain the law.

A) Primary, Secondary
B) Statutory, Regulatory
C) Administrative, Legislative
D) Official, Unofficial

Answer 1

The correct answer is A) Primary, Secondary. Primary authorities are the official sources of tax law, while secondary authorities are unofficial sources that interpret and explain the law.

Step-by-step explanation:

The primary authorities are official sources of the tax law generated by one of the branches of government. The secondary authorities are unofficial tax authorities that help explain the law. So the correct answer to the question is A) Primary, Secondary.

Government documents, such as the United States Constitution, are considered primary sources, which include legislative enactments like statues and treaties, administrative regulations, and judicial decisions. On the other hand, secondary sources are interpretive, often providing analysis, commentary, or a restatement of primary law. Examples of secondary sources are law review articles, treatises, and tax services.