a. proposed

b. legislative

c. interpretive

Section 73(a) of the Internal Revenue Code provides that amounts received in exchange for services performed by a child shall be included in his or her gross income and not that of the parents, even if the child does not receive the payments. Reg. 1.73-1(a) specifies that "compensation for personal services of a child shall, regardless of the provisions of State law relating to who is entitled to the earnings of the child, and regardless of whether income is in fact received by the child, be deemed the gross income of the child and not the gross income of the parent of the child. Such compensation, therefore, shall be included in the gross income of the child and shall be reflected in the return rendered by or for such child." This regulation is