I am guessing that in a modified LEET speak you could make
MA - 117 being the M and 4 the A
MA is the rating for Mature Audiences in gaming

H.R. 1174: Internet Gambling Regulation, Consumer Protection, and Enforcement Act

i used to study ancient polish script…oneone or 'unouno' stands for hot lady, while sevenfour or 'turfking' is translated as dance nice.  so, 1174 = hot lady dance nice

My theory: somebody just made up a bunch of crap to the people making the list.

US Code Title 10,1174 - Separation pay upon involuntary discharge or release from active duty Sounds about right to me

I lived at house number 1174 when I was a child. It's possible we did some nekkid running through the sprinkler. Sorry folks! My bad!

I'd think it would be 80085!

After tracing back through a maze of articles, I ended up on a definition page that states it “sent in by the mom of a 19-year old”: See Link 1.  Now that single suggested definition was picked up by this article back in July of 2008: See Link 2 I conclude that it was the NetLingo definition picked up by a reporter then reprinted a zillion times as part of a list. There was also a New Hampshire police department that publicized the list (legitimizing it).

Ok, my first thought was it was like a police code like saying “10-4” or something, but wikipedia shot that idea down. So now I've got to branch into more radical ideas… So the 4 is a dude sitting on a bar stool with his legs crossed. The 7 is a stripper bent over in front of him. and the 1 1 are the two $1 bills he gives her. Makes perfect sense.

My guess is it refers to an (ATL?) municipal code or zoning ordinance.

I was thinking LLTA - Lovely Ladies Tits n' Ass. Of course if you believe many of the workers in that profession, it might stand for Limited Latenite Tuition Aggregator.

My (grasping) submission for explanation: I realized that 1174, in terms of what row the numbers fall in, is top-top-bottom-middle, while 'nude' is middle-bottom-top-top. Is it merely a coincidence that they're opposite? Did the CIA/aliens have something to do with this?

Can anyone confirm that 1174 actually even means nude club?

1- stands for a person
7 - is actually a “Z”cut off
4 - is actuall an “A” cut off ….so 2 people from back to end (an orgy)….ahhhh Thank you!

it's a reference to the year Henry II of England acknowledged Rosamund Clifford as his mistress. She was a saucy little strumpet who ran an adult entertainment business on the side.

Could it be anatomical? The 1s stand for boobs? I can't really think of a legitimate correlation for 7 and 4 in that case…but maybe the kids have a thing where 7 is the numerical representation for “kitty”?  Ok fine it's a reach.

I'd guess at the 1337 translation of LLTA, “lots and lots of thunderous applause,” except with thunderous applause replaced with tits and ass as mentioned by the Jurist.

My theory: Decoding the leet orthograpy, 1174=ILTA In other words, “I like tits & ass.”