Determine the Incorrect Citation

question 4

Multiple Choice

Determine the incorrect citation:

• A) Ltr. Rul. 20012305.
• B) George W. Guill, 112 T.C.__, No. 22 (1999).
• C) Ltr. Rul. 200108052.
• D) Rev. Rul, 98-32, I.R.B. No. 25, 4.
• E) None of the above.

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Definitions:

Federal Court

The system of courts at the national level in a country, which deals with legal matters that are under the authority of the federal government.

Common Law

A body of unwritten laws based on legal precedents established by the courts, influencing and governing the decision-making process in novel cases.

State Law

Laws that are established and enforced by the individual U.S. states.

Contract Law

Refers to the body of law that regulates the formation, enforcement, and interpretation of agreements between parties.