(Solution) - Provide the proper citations including both primary and secondary citations -(2025 Original AI-Free Solution)

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Academic Level: Undergrad. (yrs 3-4)

Paper Format: APA

Pages: 5 Words: 1375

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Provide the proper citations (including both primary and secondary citations where applicable) for the authorities listed below. (For secondary citations, reference both the AFTR and USTC.)
a. Rev. Rul. 99-7
b. Frank H. Sullivan, a Board of Tax Appeals decision
c. Tate & Lyle, Inc., a 1994 Tax Court decision
d. Ralph L. Rogers v. U.S., a U.S. district court decision
e. Norman Rodman v. CIR, a Second Circuit Court decision