3. With respect to the structure of the Income Tax Act, which of the following statements is correct? A. The major components of the Income Tax Act are called Divisions. B. The current Income Tax Act has Sections numbers 1 through 260, reflecting the fact that there are 260 Sections in the Act. C. All Parts of the Income Tax Act have Divisions. D. All Parts of the Income Tax Act contain at least one Section. 4. Of the following publications, indicate the one that is not a legislative source. A. Income Tax Act. B. Interpretation Bulletins. C. Income Tax Application Rules. D. International Tax Agreements. E. Income Tax Regulations. 5. Of the following publications, indicate the one that is not published by the CRA. A. Interpretation Bulletins. B. Information Circulars. C. Dominion Tax Cases. D. Income Tax Technical News. . There are a number of common areas of litigation against the CRA. Indicate which type of transaction is least likely to be in dispute. A. Arm's length versus non-arm's length transactions. B. Capital versus income transactions. C. Unreported revenues from business transactions. D. Establishment of fair market value. E. The deductibility of farm losses against other sources of income