Problem $2-55(LO.2,4)Legend$

$P=$ Primary tax source

$S=$ Secondary tax source

$B=$ Both

$N=$ Neither

$a.$ Sixteenth Amendment $to$ the $U.S.$ Constitution.

$b.$ Tax treaty between the United States and India.

$c.$ Revenue Procedure.

$d.An$ IRS publication.

$e.U.S.$ District Court decision.

$f.$ Yale Law Journal article.

$g.$ Temporary Regulations $(issued2019).$

$h.U.S.$ Tax Court Memorandum decision.

$i.$ Small Cases Division $of$ the $U.S.$ Tax Court decision.

$j.$ House Ways and Means Committee report.

$k.$ Notice.

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$In$ general, the IRS considers only primary sources $to$ constitute substantial authority.

$1$ more Check $My$ Work uses remaining.