Which one of the following authorities is not correctly paired with a source where that authority might be found?
A)Revenue procedures may be found in the Cumulative Bulletin.
B)Legislative regulations may be found in the Code of Federal Regulations.
C)Revenue rulings may be found in the Internal Revenue Bulletin.
D)Revenue procedures may be found in the Internal Revenue Bulletin.
E)Letter rulings may be found in the Code of Federal Regulations.

Question

Quizplus · Accepted Answer

Letter rulings are not typically published in the Code of Federal Regulations. They are typically issued in response to specific taxpayer inquiries and are only binding on the taxpayer who requested them. The other answer choices are correctly paired with sources where those authorities can be found.

Which One of the Following Authorities Is Not Correctly Paired