Provide the correct citations for the following:
a. The fifteenth revenue procedure issued in 1993 and found on page 12 of the third Internal Revenue Bulletin issued in 1993.
b. Subsection (a) of the first temporary income tax regulation interpreting Section 63.
c. An acquiescence issued by the IRS on page 1 of volume 1 of the 1992 Cumulative Bulletin related to Chasteen v. Comm., which was reported on page 132 of volume 77 of Reports of the United States Tax Court in 1991.