Final answer:
A subtitle of the Internal Revenue Code is indicated by a capital letter, such as "Subtitle A". It relates to a well-defined area of the law. Therefore, the correct answer is (e) all of the above.
Step-by-step explanation:
A subtitle of the Internal Revenue Code is indicated by a capital letter, such as "Subtitle A". It relates to a well-defined area of the law. Therefore, the correct answer is (e) all of the above.