LO.1, 2 Using the legend provided, classify each of the following tax sources.

Legend P = Primary tax source S = Secondary tax source B = Both N = Neither

a. Sixteenth Amendment to the U.S. Constitution.

b. Tax treaty between the United States and France.

c. Revenue Procedure.

d. General Counsel Memoranda (issued 2009).

e. U.S. District Court decision.

f. Tax Notes article.

g. Temporary Regulations (issued 2008).

h. U.S. Tax Court Memorandum decision.

i. Small Cases Division of the U.S. Tax Court decision.

j. House Ways and Means Committee report.