Which Citation Is Considered to Be a Legislative Citation

question 53

Multiple Choice

Which citation is considered to be a legislative citation?

• A)Ltr.Rul.199952058.
• B)Ann.94-5,1994-2 I.R.B.39.
• C)Reg.§ 1.1014-1(c)(1).
• D)§ 336.
• E)None of the above.

---

Definitions:

Ethics

The branch of philosophy that involves systematizing, defending, and recommending concepts of right and wrong conduct.

Moral Principles

Fundamental beliefs regarding what is right and wrong, serving as a foundation for ethical behavior and decision-making.

Intellectual Capital

The intangible value of an organization's knowledge, processes, and intellectual property, contributing to its competitive advantage.

Personal Asset

An item of value owned by an individual, including tangible and intangible items like property, stocks, or intellectual property.