Question: Using the legend provided, classify each of the following citations as to the location. A citation may have more than one answer. a. 61(a)(13).

Using the legend provided, classify each of the following citations as to the location. A citation may have more than one answer.

Legend IRC IRB CB Internal Revenue Code Internal Revenue Bulletin Cumulative Bulletin

a. § 61(a)(13).

b. Prop.Reg. § 1.368–2(b)(1).

c. Rev.Proc. 77–37, 1977–2 C.B. 568.

d. Temp.Reg. § 1.163–9T(b)(2)(I)(A).

e. Rev.Rul. 64–56, 1964–1 C.B. 133.

f. Jack E. Golsen, 54 T.C. 742 (1970).

g. Ltr.Rul. 9802018.

Legend IRC IRB CB Internal Revenue Code Internal Revenue Bulletin Cumulative Bulletin FR Federal Register NA Not applicable

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