Which of the following statements is CORRECT regarding the definition of terms in the Internal Revenue Code?  

a). All definitions are included in Section 7701. 

b). Definitions are always included within the Code section to which they apply. 

c). Definitions are written into the Code by the IRS rather than included in tax laws passed by Congress. 

d). Sometimes, a researcher may need to consult the regulations to find a complete definition of a term.

Answer rating: 100% (QA)

a All definitions are included in Section 7701 The Internal Revenue C... View the full answer