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:

Economies of Scale

Enterprises gain financial benefits from their size of operations, usually experiencing a reduction in the cost per unit produced as the scale of the operation grows.

Push Strategy

A marketing approach that involves taking the product directly to the customer through whatever means to ensure the customer is aware of the existence of the product.

Logistics Operations

The planning, implementation, and control of the movement and storage of goods, services, or information within a supply chain.

Push-Pull Supply Chain Strategy

A hybrid supply chain model combining the push system (producing goods in anticipation of customer demand) and the pull system (producing goods in response to actual customer demand).