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1. which of the following sources has the lowest tax validity?a. treasury regulationb. revenue rulingc. internal revenue coded. proposed regulation2. which of the following courts has the lowest tax validity?a. U.S. Court of Appeals for the Federal Circuitb. U.S. Court of Appeals for the Second Circuitc. U.S. Supreme Courtd. U.S. Tax Court3. which citation is not for a supreme court decision?a. 313 F.2d 803.b. 393 U.S. 297.c. 21 L.ED 2d 495.d. 89 S.Ct 501.e. None of the above4. Which of these notations would appear after a U.S. Tax Court citation if the IRS agrees with the decision?a. Rev'd 935 F.2d 203 (1991)b.Nonacq. 1979-1 C.B. 1.C.Cert. den. 361 U.S. 875 (1959)d.Acq. 1990-1 C.B. 2."
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