Temporary Regulations are first published in the Internal Revenue Bulletin.
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Q1: A taxpayer must pay any tax deficiency
Q4: A Revenue Ruling is a judicial source
Q4: Regulations are arranged in the same sequence
Q5: The following citation can be a correct
Q6: Determination letters usually involve completed transactions.
Q9: Federal tax legislation generally originates in the
Q11: House members have considerable latitude to make
Q15: The IRS is not required to make
Q19: Revenue Rulings issued by the National Office
Q19: A Temporary Regulation under § 173 of
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