For each of the following citations, identify the type of authority $($stalutory$,$ adminststalve. or yudical$)$

Required:

a$.$ Reg. Section $1\mathrm{.}111-1($b$)$

b$.$ Section $469(C)(7)(B)(B)$

c$.$ Revenue Rule $82-204,1982-2$ C$.$B$.192$

d$.$ Amdahl Corporation, $108$ TC $507(1997)$

e$.$ PLR $9727004$

f$.$ Hills v$.$ Comm', $50$ AFTR$2$d $82\mathrm{.}6070(11$th Circuiti, $1982)$