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For each of the following citations, identify the type of authority ( Legislative , Administrative, or Judicial ) IRC 1 0 3 1 ( a
For each of the following citations, identify the type of authority Legislative Administrative, or Judicial
IRC aInternal Revenue Code Section
Rev. Proc. CBRevenue Procedure
US vs Jones, USTC Supreme Court decision
PLR Private Letter Ruling
H Rep Nond Cong. House Ways and Means Committee Report
BF Davis, TC Tax Court decision
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