Question

Which of the following is not an administrative source of tax law?

a) IRS regulations
b) Treasury Department rulings
c) Congressional legislation
d) Judicial decisions

Answer 1

Judicial decisions are not an administrative source of tax law.

Step-by-step explanation:

The administrative sources of tax law are important in the United States because they help to clarify and interpret the tax laws created by Congress. However, one of the options listed, Judicial decisions, is not an administrative source of tax law. Judicial decisions, also known as court decisions or case law, are made by judges in individual cases and may help to establish precedent, but they are not considered an administrative source of tax law.