Referring to the citation only, determine which tax law source issued these documents.
a. 716 F.2d 693 (CA–9, 1983).
b. 92 T.C 400 (1998).
c. 70 U.S. 224 (1935).
d. 3 B.T.A. 1042 (1926).
e. T.C.Memo. 1957–169.
f. 50 AFTR 2d 92–6000 (Cl.Ct., 1992).
g. Ltr.Rul. 9046036.
h. 111 F.Supp.2d 1294 (S.D. N. Y., 2000).
i. 98–50, 1998–1 C.B. 10.