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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