Using the legend provided, classify each of the following citations as to publisher:
Legend
RIA = Research Institute of America
CCH = Commerce Clearing House
W = West
U.S. = U.S. Government
O = Others
a. 83-2 USTC ¶9600.
b. 52 AFTR 2d 83-5954.
c. 67 T.C. 293 (1976).
d. 39 TCM 32 (1979).
e. 416 U.S. 938.
f. RIA T.C. Memo. ¶80,582.
g. 89 S.Ct. 501.
h. 2 Cl.Ct. 600.
i. 415 F.2d 488.
j. 592 F.Supp. 18.
k. 77-37, 1977-2 C.B. 568.
l. S. Rep. No. 1622, 83rd Cong., 2d Sess. 42 (1954)?