Which of the following is an administrative source of tax law?
A) Rev. Proc. 2010-3.
B) Joint Conference Committee Report.
C) Section 12(a) of the Internal Revenue Code.
D) All of the above.
E) None of the above.

Question

Quizplus · Accepted Answer

Rev. Proc. 2010-3 is an administrative source of tax law, as it is a revenue procedure issued by the IRS providing guidance on certain tax matters. The Joint Conference Committee Report is a legislative source of tax law, and Section 12(a) of the Internal Revenue Code is a statutory source of tax law. Therefore, choices B and C are not correct. Choice D is incorrect because only A is an administrative source.

Which of the Following Is an Administrative Source of Tax