Attribute correct sources of tax yearly (8)
I believe the answer is:
property
'attribute' is the definition.
('property' can be a synonym of 'attribute')
'correct sources of tax yearly' is the wordplay.
'correct' becomes 'proper' ('proper' is associated in meaning with 'correct'**).
'sources of' says to take the initial letters.
The first letters of 'tax yearly' is 'ty'.
'proper'+'ty'='PROPERTY'
(Other definitions for property that I've seen before include "Something owned" , "Possessions, collectively" , "Asset" , "Belongings" , "Premises" .)