This Problem Requires Determining the Type of Tax Law Authority

This problem requires determining the type of tax law authority and the relative importance within that authority category. Indicate "1" for the highest-ranking item within each category. Indicate "2" for the next-highest ranking item within each category. Each column may have zero, one, or more items ranked.
$$\begin{array} { | l | l | l | l | l | } \hline& \text { Legislative } & \text { Judicial } & \text { Administrative } & \text { Secondary } \\\hline \text { Internal Revenue Code } & & & & \\\hline \text { Treasury Regulations } & & & & \\\hline \text { US Constitution } & & & & \\\hline \text { Standard Federal Tax Reporter } & & & & \\\text { (CCH) } & & & & \\\hline \text { Revenue Frocedures } & & & & \\\hline \text { Supreme Court } & & & & \\\hline \text { Tax Court } & & & & \\\hline\end{array}$$