Which citation is considered to be a legislative citation?
A)Ltr. Rul. 199952058.
B)Ann. 94-5, 1994-2 I.R.B. 39.
C)Reg. § 1.1014-1(c)(1).
D)§ 7519(c).
E)None of the above.

Question

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Legislative citations typically refer to the specific section or paragraph within a law or regulation. Option D is a section reference, whereas the others refer to revenue rulings, announcements, or regulations.

Which Citation Is Considered to Be a Legislative Citation