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a . Temp.Reg. $ 1 . 7 0 7 - 5 ( a ) ( 2 ) . The 1 in 1 . 7 0

a. Temp.Reg. $1.707-5(a)(2).
The 1 in 1.707 refers to the and the 707 refers to the The 5 refers to the the T refers to the , whereas the (a) refers to the designation and (2) is the designation.
b. Rev.Rul. 60-11,1960-1 C.B.174.
The 11 refers to , the 174 refers to the , the 1 refers to of the Cumulative Bulletin and the 1960 refers to
c. TAM 8837003.
The 3 refers to , the 37 refers to and the 88 refers to
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