Which of these citations does not refer to an administrative release?
A) Notice 90-20, 1980-1 C.B. 328.
B) Ltr. Rul. 9333032 (May 24, 1993).
C) TAM 9510001 (March 6, 1995).
D) T.C. Summary Opinion, 2005-111.
E) All of the above.

Question

Quizplus · Accepted Answer

The citation T.C. Summary Opinion, 2005-111 does not refer to an administrative release. The other citations are all examples of administrative releases such as Revenue Rulings (Notice 90-20, 1980-1 C.B. 328), Letter Rulings (Ltr. Rul. 9333032), and Technical Advice Memoranda (TAM 9510001).

Which of These Citations Does Not Refer to an Administrative