Question: Which citation is considered to be a statutory ( legislative ) citation? a . Reg. 1 . 1 0 1 4 - 1 ( c

Which citation is considered to be a statutory (legislative) citation?
a. Reg. 1.1014-1(c)(1).
b. Ltr. Rul. 199952058.
c. Ann. 94-5,1994-2 I.R.B.39.
d.351.

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