Use the legend provided to identify the type of primary authority indicated by each of the following citations.

                                            Legend

C = Internal Revenue Code Section         RR = IRS Revenue Ruling
R = Treasury Regulation                            RP = IRS Revenue Procedure
N = Other

a. §351.
b. Rev. Rul. 86-55, 1986-1 C.B. 373.
c. Rev. Proc. 2001-10, 2001-1 C.B. 272.
d. Reg. §301.7701-2.
e. §1250.
f. PLR 201432030.
g. 11 T.C. 836 (1948).