41. All of the following statements regarding determination letters are true, except: a. A determination letter is generally issued in the same circumstances as a private ruling. b. Determination letters are issued by the National Office of the IRS. c. Most determination letters are issued in matters involving pension plans and exempt organizations. d. A determination letter is issued in response to a written inquiry of the taxpayer which applies the principles and precedents announced by the National Office to a specific set of facts. 42. There is no limitation on the period for assessment: a. If the taxpayer omits from gross income an amount which is in excess of 25 percent of the amount of gross income stated on the return. b. In the case of a deficiency attributable to the application of a carryback (capital loss, net operating loss, or investment credit carryback). c. If the taxpayer files a false return. d. If a personal holding company fails to file with its return a schedule regarding its status as a personal holding company. e. In all of the above cases. 43. In response to a preliminary (30-day) letter, a written protest discussing the facts and legal arguments must accompany a written request for an Appeals Conference in which of the following cases? a. A proposed $2,000 tax increase b. The tax return examination was made in an IRS office by a tax auditor c. The tax return examination was made by correspondence d. A proposed disallowance of a $3,000 refund claim