Interpret each of the following citation Prop. Reg. 1.280A-3

(a) identify whether it is a statutory, administrative, or judicial source of tax authority;

(b) identify the type of authority cited (e.g., internal revenue code section);

(c) identify the components of the citation, including specifically where and when it was published;

(d) if a court case, the type of court (including circuit) and names of parties involved; AND

(e) briefly comment on its weight of authority and precedential value.