For each of the following citations, identify the type of authority (statutory, administrative, or judicial).
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
e. United States v. Muncy, 2008-2 USTC par. 50,449 (E. D. Ark. 2008)
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