The Internal Revenue Service may exercise discretion in determining whether to issue a letter ruling to a particular taxpayer.
Correct Answer:
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Q11: Both revenue rulings and revenue procedures are
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
Q17: The House Ways and Means Committee holds
Q18: An appeal of an adverse decision by
Q19: The three trial courts where tax matters
Q20: In the Small Claims Section of the
Q21: In general, the Supreme Court only hears
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