Determine the incorrect citation:
A) TAM 20002704.
B) George W. Guill, 112 T.C.__, No. 22 (1999) .
C) Ltr. Rul. 200108052.
D) Rev. Rul, 98-32, I.R.B. No. 25, 4.
E) None of the above.
Correct Answer:
Verified
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