Which of These Notations Would Appear After a U

question 38

Multiple Choice

Which of these notations would appear after a U.S. Tax Court citation if the IRS disagrees with the decision?

• A) Rev'd 935 F.2d 203 1991).
• B) Nonacq. 1979-1 C.B. 1.
• C) Cert. den. 361 U.S. 875 1959).
• D) Acq. 1990-1 C.B. 2.
• E) None of these.

---

Definitions:

Unconditionally Appropriated

refers to funds or assets that have been allocated without any conditions or restrictions for their use.

Common Carrier

A transportation business that specializes in the transport of goods.

Title

A legal term referring to the rightful ownership of property, including the rights to use, sell, or lease it.

Paid

The state of having received money or compensation for services or goods.