Which of the Following Is Not a Citation to a Primary

question 64

Multiple Choice

Which of the following is not a citation to a primary authority?

• A) Sec. 1245
• B) Lengsfield v. Comm., 50 AFTR 1683 (CA-5, 1957)
• C) M-5800 Activities Not Engaged in for Profit - Hobby Losses
• D) Rev. Proc. 2002-32, 2002-1 C.B. 959

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Definitions:

Approach-Avoidance Conflict

A psychological struggle where a single goal or option has both appealing and repelling aspects, causing conflict.

Attack-Avoidance Conflict

A psychological conflict that occurs when an individual is motivated to approach or attack a goal but also wishes to avoid it due to perceived negative consequences.

Avoidance-Avoidance Conflict

A psychological conflict that occurs when an individual is forced to choose between two equally unattractive options or outcomes.

Coping Abilities

An individual's effective strategies and skills in dealing with stressful or challenging situations.