Question: a . Temp.Reg. $ 1 . 7 0 7 - 5 ( a ) ( 2 ) . The 1 in 1 . 7 0
a Temp.Reg. $a
The in refers to the and the refers to the The refers to the the refers to the whereas the a refers to the designation and is the designation.
b Rev.Rul. CB
The refers to the refers to the the refers to of the Cumulative Bulletin and the refers to
c TAM
The refers to the refers to and the refers to
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