Using the legend provided, classify each of the following tax sources:

a. Sixteenth Amendment to the Constitution.

b. Tax treaty between the United States and China.

c. Temporary Regulations.

d. Revenue Procedure.

e. General counsel memorandum (1988).

f. Tax Court Memorandum decision.

g. Harvard Law Review article.

h. Legislative Regulations.

i. Letter ruling (before 1991).

j. Fifth Circuit Court of Appeals decision.

k. Small Cases Division of U.S. Tax Court decision.

l. Senate Finance Committee Report.

m. Technical advice memorandum (1993).

n. Proposed Regulations.

Transcribed Image Text:

Legend P Primary tax source SSecondary tax source Both N Neither