Question

Please let me know which answer is correct. These has to do with Taxation law.

8 In Part One, you learned that authority can be either primary or secondary. Can you cite Explanetions and Annotation citations as primary authority? (Please note that I am asking about citing the Explanation or Annotation itself, not the underlying authority contained within the Explanation or Annotation.) A. Explanations can be cited as primary authority. B. Annotations can be cited as primary authority C Both Explanations and Annotations can be cited as primary authority DSNeither Explanations nor Annotations can be cited as primary authority.

Answer 1

The annotation itself is indexed and includes a list of jurisdictions whose primary authority is cited within. The annotation then explains the law on the topic summarising key primary source materials along the way, and providing additional citations.

Option B. Annotation can be cited as primary authority.