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Use the legend provided to identify the type of primary authority indicated by each of the following citations: = = R = Legend Internal Revenue

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Use the legend provided to identify the type of primary authority indicated by each of the following citations: = = R = Legend Internal Revenue Code Section Treasury Regulation Other RR RP IRS Revenue Ruling = IRS Revenue Procedure = 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)

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