Which of the following is not a citation to a primary authority?
A) Sec.1245
B) Lengsfield v.Comm., 50 AFTR 1683 (CA-5, 1957)
C) M-5800 Activities Not Engaged in for Profit - Hobby Losses
D) Rev.Proc.2002-32, 2002-0 C.B.959
Correct Answer:
Verified
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A)
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