Which of these is not a correct citation to the Internal Revenue Code?

The choice indicating Section 2(a)(1)(A) as not a correct citation to the Internal Revenue Code is valid because proper citations are structured according to specific guidelines. In the context of the Internal Revenue Code, section references typically begin with the code title followed by the section number, often abbreviated as "IRC" (Internal Revenue Code).

For instance, the correct way to refer to sections of the Code would generally be in the format of "IRC § 1222" or similar, where 'IRC' denotes the Internal Revenue Code, followed by the section number itself. While Section 211 and Section 1222(1) adhere to this structure, the reference to Section 2(a)(1)(A) incorporates a format typically associated with regulation citations (like Treasury Regulations), thus straying from the standard for Code sections.

Understanding these structural nuances in tax citations is crucial for proper legal and tax research, ensuring clarity in communication about specific legal provisions.