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. A tax textbook
_____ b. Tax Court Decision
_____ c. Kiplinger Tax Letter
_____ d. Journal of Accountancy
_____ e. Legislative regulations
_____ f. Internal Revenue Code
_____ g. A Court of Federal Claims decision
_____ h. Committee reports
_____ i. The Tax Adviser
_____ j. Revenue ruling
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