Revenue Procedures deal with the internal management practices and procedures of the IRS.
Correct Answer:
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Q1: A taxpayer must pay any tax deficiency
Q3: A letter ruling applies only to the
Q4: A Revenue Ruling is a judicial source
Q5: In general, Regulations are issued immediately after
Q6: Determination letters usually involve completed transactions.
Q7: Technical Advice Memoranda deal with completed transactions.
Q8: Post-1984 letter rulings may be substantial authority
Q9: A taxpayer should always minimize his or
Q10: Temporary Regulations are only published in the
Q11: The following citation could be a correct
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