Use the legend provided to identify the type of primary authority indicated by each of the following
Question:
Use the legend provided to identify the type of primary authority indicated by each of the following citations.
Legend
C = Internal Revenue Code Section RR = IRS Revenue Ruling
R = Treasury Regulation RP = IRS Revenue Procedure
N = Other
a. §351.
b. Rev. Rul. 86-55, 1986-1 C.B. 373.
c. Rev. Proc. 2001-10, 2001-1 C.B. 272.
d. Reg. §301.7701-2.
e. §1250.
f. PLR 201432030.
g. 11 T.C. 836 (1948).
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Principles Of Taxation For Business And Investment Planning 2019 Edition
ISBN: 9781260161472
22nd Edition
Authors: Sally Jones, Shelley C. Rhoades Catanach, Sandra R Callaghan
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