For ease of communication, if we were describing Title 26, Subtitle A, Chapter 1, Subchapter B, Part VI, § 179 we would simply referred to as:

Question

Quizplus · Accepted Answer

The most commonly used and efficient way to refer to Title 26, Subtitle A, Chapter 1, Subchapter B, Part VI, § 179 is by using the shorthand reference IRC § 179. IRC stands for Internal Revenue Code, which is a collection of tax laws in the United States. Therefore, A) is the best choice.

For Ease of Communication, If We Were Describing Title 26