Question: Indicate whether the following tax sources are a Primary source, Secondary source, Both, or Neither. k. Small Cases Division of U.S. Tax Court decision. l.

Indicate whether the following tax sources are a "Primary" source, "Secondary" source, "Both", or "Neither".

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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