Question

Using the legend provided, classify each of the following citations as to the location. A citation may have more than one answer.
a. § 61(a)(13).
b. Prop.Reg. § 1.368–2(b)(1).
c. Rev.Proc. 77–37, 1977–2 C.B. 568.
d. Temp.Reg. § 1.163–9T(b)(2)(I)(A).
e. Rev.Rul. 64–56, 1964–1 C.B. 133.
f. Jack E. Golsen, 54 T.C. 742 (1970).
g. Ltr.Rul. 9802018.


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