Rewrite each of the following citations in proper form:
a.Subsection (b) of the third treasury regulation issued under Code Section 614 (Income Tax).
b.Revenue Ruling 72-151, found on page 88 of the second cumulative bulletin of 1972.
c.Metropolitan Laundry Co., case 52-1 USTC 9129 Vol 100 Federal Supplement at page 803 District Court of California.
d.Henry M. Rodney (Tax Court 1969), volume 53 Reports of the U.S Tax Court, page 287.
e.Paragraph 3 of subsection b, Section 217 of the Internal Revenue Code of 1986.

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The Answer of Rewrite each of the following citations in proper form:
a.Subsection (b) of the third treasury regulation issued under Code Section 614 (Income Tax).
b.Revenue Ruling 72-151, found on page 88 of the second cumulative bulletin of 1972.
c.Metropolitan Laundry Co., case 52-1 USTC 9129 Vol 100 Federal Supplement at page 803 District Court of California.
d.Henry M. Rodney (Tax Court 1969), volume 53 Reports of the U.S Tax Court, page 287.
e.Paragraph 3 of subsection b, Section 217 of the Internal Revenue Code of 1986.

Rewrite Each of the Following Citations in Proper Form