Classify each of the following items as: P for primary authority; S for secondary authority; B for both primary and secondary authority; and N for neither authority. 1- Sixteenth Amendment to the Constitution 2- Tax treaty between the United States and a foreign country 3- Revenue ruling 4- General Counsel Memoranda 5- Decision from the District Court 6- Tax Notes article 7- Temporary regulation 8- Memorandum decision from the U.S. Tax Court 9- Decision from the Small Cases Division of the U.S. Tax Court 10- Senate Finance Committee Report 11- House Ways and Means Report 12- IRS Publication