Interpret the following citations: a. SENATE FINANCE COMMITTEE, S. REP. No. 2, 97th Cong., 2d Sess. (April

Question:

Interpret the following citations:
a. SENATE FINANCE COMMITTEE, S. REP. No. 2, 97th Cong., 2d Sess. (April 15, 1982).
b. LTR 8101067.
c. Rev. Proc. 78-172, 1978-2 C.B. 22.
d. Lacy v. Comm., 344 F.2d 123, 89-1 USTC ¶1221, 43 A.F.T.R. 89-2233 (9th Cir., 1989).