Revenue Rulings issued by the National Office of the IRS carry the same legal force and effect as Regulations.

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Revenue Rulings are the IRS's official interpretation of how the law is applied to specific factual situations, whereas Regulations (also known as Treasury Regulations) are the IRS's official interpretation of the tax code itself and carry more legal weight. Regulations are generally issued following a notice and comment period and are published in the Federal Register, making them more formal and authoritative than Revenue Rulings.

Revenue Rulings Issued by the National Office of the IRS