47. LO.4 Using the legend provided, classify each of the following tax sources:

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. General Counsel Memoranda (1989).

e. U.S. District Court decision.

f. Yale Law Journal article.

g. Temporary Regulations (issued 2012).

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.