Which Citation Represents the CORRECT Numbering Scheme for Identification of IRS

question 32

Multiple Choice

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

• A)9538005, where "95" 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:

Sleep Paralysis

A temporary inability to move or speak that happens when you're waking up or falling asleep.

REM Sleep

A sleep phase characterized by rapid eye movement, during which most vivid dreams occur and brain activity resembles that of wakefulness.

EEG

Electroencephalogram, a noninvasive test that records the electrical activity of the brain and is used in the diagnosis and monitoring of disorders such as epilepsy.

Sleep Deprivation

A condition resulting from not getting enough sleep, which can affect cognitive functions, mood, and physical health.