140: Legal Citation

Cite proposed Treasury regulations to the Federal Register: Prop. Treas. Reg. § 1.704-1, 48 Fed. Reg. 9871, 9872 (Mar. 9, 1983). 140.4 Signals. A signal sends a shorthand message to the reader about the relationship between the proposition stated and the source or authority cited in relation to that proposition. ................
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