Which Citation Represents the CORRECT Numbering Scheme for Identification of IRS

question 21

Multiple Choice

Which citation represents the CORRECT numbering scheme for identification of IRS written determinations?

• A) 199538005 where "1995" is the year, "38" is the week of the year, and "005" is the number of the ruling/memoranda that week.
• B) LTR 2010-43, where "2010" is the year and "43" is the number of the ruling or memoranda for that year.
• C) 1996 C.B. 6, where 1996 is the year and 6 is the page number for the ruling or memoranda.
• D) 200917024 where "2009" is the year, "17" is the week of the year, and "024" is the number of the ruling/memoranda for that week.

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Definitions:

Lumbar Muscles (lower Back)

A group of muscles in the lower back region that support the spine, assist in movement, and maintain posture.

Stretching Exercise

Activities or movements aimed at increasing muscle flexibility and joint range of motion.

Lie Flat

A body position where an individual lays down horizontally on a surface with the back facing down and is often advised for various health reasons.

Gait Belt

A safety device used by caregivers to support a person who is unsteady on their feet during walking or transferring.