Question: Indicate whether the following tax sources are a Primary source, Secondary source, Both, or Neither. a . Sixteenth Amendment to the Constitution. b . Tax

Indicate whether the following tax sources are a "Primary" source, "Secondary" source, "Both", or "Neither".
a. Sixteenth Amendment to the Constitution.
b. Tax treaty between the United States and China.
c. Temporary Regulations (issued 2015).
d. Revenue Procedure.
e. An IRS publication.
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.
o. Notice.

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