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 China.

c. Revenue Ruling.

d. General Counsel Memoranda (1989).

e. U.S. District Court decision.

f. Harvard Law Review article.

g. Temporary Regulations (issued 2009).

h. U.S. Tax Court Memorandum decision.

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

j. Senate Finance Committee report.