Topic 2: which sources seem best? consider the following sources of

 

Topic 2:  Which Sources Seem Best?

Consider the following sources of tax law: statutes, case law, IRS announcements (i.e., Revenue Rulings, Revenue Procedures, etc.). Which would seem the strongest to you, if any? What about cases vs. statutes? To what extent does it matter which court it is coming out of, which courts are more authoritative than others? Please give me your thoughts.