An interpretative regulation is issued when Congress specifically delegates the authority to the Treasury Department to write specific rules for a designated Code section.

Question

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An interpretative regulation is issued by the Treasury Department to provide guidance on the interpretation of the Internal Revenue Code, not because Congress has delegated authority to write specific rules for a designated Code section. Legislative regulations are issued under specific authority delegated by Congress.

An Interpretative Regulation Is Issued When Congress Specifically Delegates the Authority