Question

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

Answer 1

Option d, '200917024', represents the correct numbering scheme for identification of IRS written determinations.

Step-by-step explanation:

The correct numbering scheme for identification of IRS written determinations is represented by option d. In this scheme, the year is represented by the first four digits ('2009'), the week of the year is represented by the next two digits ('17'), and the ruling/memoranda number for that week is represented by the last three digits ('024'). The other options do not follow the correct numbering scheme as specified by the rules provided.