Both revenue rulings and revenue procedures are first published in the Internal Revenue Bulletin and then eventually published in the Cumulative Bulletin.
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Verified
Q6: A major difference between primary authorities and
Q7: A Writ of Certiorari is the means
Q8: In the following citation, Eugene Coloman, 33
Q9: Under the Golsen rule, the Tax Court
Q10: A letter ruling, or private ruling, is
Q12: A tax service has limited value because
Q13: The primary purpose of the Code of
Q14: Although temporary regulations have the same binding
Q15: Unlike interpretative regulations, legislative regulations are not
Q16: The Internal Revenue Service may exercise discretion
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