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

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

Tax Sources:

a. Sixteenth Amendment to the U. S. Constitution.
b. Tax treaty between the United States and India.
c. Revenue Procedure.
d. Chief Counsel Advice (issued 2009).
e. U. S. District Court decision.
f. Yale Law Journal article.
g. Temporary Regulations (issued 2014).
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.

When an interest-bearing note comes due and is uncollectible, the journal entry includes debiting

John is a 45-year-old manager who enjoys playing basketball in his spare time with his teenage sons and their friends. at work he finds that he is better able to solve problems that come up because of his many years of experience, but while on the court, he finds he is not as good keeping track of the ball while worrying about the other players. john's experience is:

Wilson company paid $5,000 for a 4-month insurance premium in advance on november 1, with coverage beginning on that date. the balance in the prepaid insurance account before adjustment at the end of the year is $5,000, and no adjustments had been made previously. the adjusting entry required on december 31 is: (a) debit cash. $5,000: credit prepaid insurance. $5,000. (b) debit prepaid insurance. $2,500: credit insurance expense. $2500. (c) debit prepaid insurance. $1250: credit insurance expense. $1250. (d) debit insurance expense. $1250: credit prepaid insurance. $1250. (e) debit insurance expense. $2500: credit prepaid insurance. $2500.