Tax research – Primary and secondary authority | Tax Section Odyssey
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Tax research – Primary and secondary authority | Tax Section Odyssey

1 year ago · 9 min watch

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The multitude of laws, regulations and other tax rulings produced by the different branches of government can be puzzling to sift through. Understanding the hierarchy of tax authority, specifically with regard to what constitutes primary authority versus secondary authority, is essential for effective tax research and necessary to support tax positions before the U.S. Tax Court.

When doing tax research, the relative authority must be kept in mind. It’s important to distinguish between primary and secondary authoritative sources. Some sources

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