Classify the following tax sources as either Primary, Secondary, Both, or Neither. a. Tax treaty between the

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Classify the following tax sources as either Primary, Secondary, Both, or Neither.

a. Tax treaty between the United States and Canada

b. Senate Finance Committee Report

c. Revenue Ruling

d. U.S. Tax Court decision

e. Journal of Accountancy article

f. Tax Court Small Case Division decision g. Revenue Procedure

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