For each of the following citations, identify the type of authority (statutory, administrative, or judicial) and explain the citation. a. ) IRC Sec. 280A(c)(5) b. Rev. Proc. 2004-34, 2004-1 C.B. 911 ...

For each of the following citations, identify the type of authority (statutory, administrative, or judicial) and explain the citation.

a. ) IRC Sec. 280A(c)(5)

b. Rev. Proc. 2004-34, 2004-1 C.B. 911

c. Lakewood Associates, RIA TC Memo 95-3566 d) TAM 200427004

d. U.S. v. Muncy, 2008-2 USTC par. 50,449 (E.D., AR, 2008)