Question: tax source P ( primary tax source) S ( seconds tax source) B ( Both) N ( neither) D b. Tax treaty between the United

 tax source P ( primary tax source) S ( seconds tax

tax source P ( primary tax source) S ( seconds tax source) B ( Both) N ( neither)

D 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 (issued 2019). h. U.S. Tax Court Memorandum decision. i. Small Cases Division of the U.S. Tax Court decisio House Ways and Means Committee report. k. Notice. j

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