Which of the following may be relied on and cited as authority for a tax position taken on a client's return? A. A section from the Form 1120 instructions B. Revenue Ruling C. A section from the CCH Master Tax Guide

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Which of the following may be relied on and cited as authority for a tax position taken on a client's return?

A. A section from the Form 1120 instructions

B. Revenue Ruling

C. A section from the CCH Master Tax Guide 

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