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Rewrite each of the following citations in proper form:
a.Subsection (b) of the third treasury regulation issued under Code Section 614 (Income Tax).
b.Revenue Ruling 72-151, found on page 88 of the second cumulative bulletin of 1972.
c.Metropolitan Laundry Co., case 52-1 USTC 9129 Vol 100 Federal Supplement at page 803 District Court of California.
d.Henry M. Rodney (Tax Court 1969), volume 53 Reports of the U.S Tax Court, page 287.
e.Paragraph 3 of subsection b, Section 217 of the Internal Revenue Code of 1986.
Eukaryotes
Organisms whose cells contain a nucleus and other organelles enclosed within membranes, contrasting with prokaryotes, which lack a membrane-bound nucleus.
Protists
A diverse group of eukaryotic microorganisms, which are not plants, animals, or fungi, ranging from amoebas to algae, and can be either single-celled or multicellular.
Simplest
Referring to the most basic or least complicated form, condition, or version.
Red Algae
Aquatic plants belonging to the phylum Rhodophyta, known for their reddish coloration due to phycoerythrin pigments.
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