Provide the proper citations$($including both primary and secondary citations where$$applicable$)$ for the authorities listed below.$($For secondary$$citations$,$ reference both the AFTR and$$USTC$.$

A$.$ Rev. Rul.$99-7$

Citation?

B$.$ Frank H$.$ Sullivan$,$ a Board of Tax Appeals decision

Citation?

C$.$ Tate$$& Lyle, Inc.$,$ a $1994$ Tax Court decision

Citation?

D$.$ Ralph L$.$ Rogers v$.$ U$.$S$.,$ a U$.$S$.$ district court decision

Citation?

E$.$ Norman Rodman v$.$ CIR$,$ a Second Circuit Court decision

Citation?Provide the proper citations$($including both primary and secondary citations where$$applicable$)$ for the authorities listed below.$($For secondary$$citations$,$ reference both the AFTR and$$USTC$.$

A$.$ Rev. Rul.$99-7$

Citation?

B$.$ Frank H$.$ Sullivan$,$ a Board of Tax Appeals decision

Citation?

C$.$ Tate$$& Lyle, Inc.$,$ a $1994$ Tax Court decision

Citation?

D$.$ Ralph L$.$ Rogers v$.$ U$.$S$.,$ a U$.$S$.$ district court decision

Citation?

E$.$ Norman Rodman v$.$ CIR$,$ a Second Circuit Court decision

Citation?