Task: Instance Class Understanding (ontology: Business_Finance/Financial_Industry_Business_Ontology)

Which of the following classes does 'TEFRA C rule' belong to as one valid explicit type? Context: securities regulation that is a U.S. Treasury Regulation section 1.163-5(c)(2)(i)(C), or any successor regulation, established under the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), that relates to the classification of debt obligations as either 'bearer' or 'registered' for U.S. tax purposes and ensures that an issue of bearer debt satisfied 'reasonable arrangement' requirements

A. delegated legal authority
B. de jure control
C. contingent obligation
D. securities regulation

Answer: securities regulation