For each entry in the following list, indicate with a P if it is a primary source of tax law or an S if it is a secondary source of tax law.
-A tax textbook
f. Internal Revenue Code
b. Tax Court Decision
g. A Court of Federal Claims decision
c. Kiplinger Tax Letter
h. Committee reports
d. Journal of Accountancy
i. The Tax Adviser
e. Legislative regulations
j. Revenue ruling
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