With Respect to the Structure of the Income Tax Act

Multiple Choice

With respect to the structure of the Income Tax Act, which of the following statements is correct?

A) The major components of the Income Tax Act are called Divisions.
B) The current Income Tax Act has Sections numbers 1 through 260, reflecting the fact that there are 260 Sections in the Act.
C) All Parts of the Income Tax Act have Divisions.
D) All Parts of the Income Tax Act contain at least one Section.