Primary Authority

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Primary Authority

Primary Authority means:
the body of tax law issued by Congress, the Department of the Treasury, the U.S. Internal Revenue Service, and the federal courts. This material carries greater weight than secondary sources.

Related Entries in the American Tax Encyclopedia:

  1. Persuasive Authority
  2. Substantial Authority
  3. Primary Citation
  4. Binding Authority
  5. U.S. Treasury Department
  6. Preamble
  7. Federal Tax Law Research
  8. Delegate
  9. Internal Revenue Service
  10. Private Letter Rulings
  11. Municipal Bond
  12. Office of Management and Budget
  13. Treasury Bill
  14. Proposed Regulations
  15. Circular 230
  16. Regulations
  17. Daily Tax Report
  18. Federal Income Tax Documents
  19. Actions on Decisions
  20. Jurisdiction
  21. Delegation Orders
  22. Private Ruling
  23. Protest
  24. Power of Attorney
  25. Prime Issues

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