Which citation is considered to be a statutory legislative) citation?
A) Ltr. Rul. 199952058.
B) Ann. 94-5, 1994-2 I.R.B. 39.
C) Reg. § 1.1014-1c)1).
D) § 351.
E) None of these.

Question

Quizplus · Accepted Answer

Option D, "§ 351," is considered a statutory (legislative) citation because it refers to a specific section of a code, such as the Internal Revenue Code, which is a collection of laws passed by the legislative body.

Which Citation Is Considered to Be a Statutory Legislative) Citation