Which of the following is/are primary sources of tax law?

I.	Joint Conference Committee reports
II.	Journal of Taxation
III.	Revenue procedures
IV.	Tax Treaty with France
V.	U.S. Tax Court Memorandum Decisions

a.Only statement I is correct.

b.Statements II and III are correct.

c.Only statement IV is correct.

d.Statements I, II, III, IV, and V are correct.

e.Statements I, III, IV, and V are correct.