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 Income Tax Act has Parts numbered I through XVII, reflecting the fact that there are 17 Parts 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.