Temporary Regulations have more authoritative weight than revenue rulings.

Question

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Temporary regulations are considered to have more authoritative weight than revenue rulings because they are considered to have the same weight as final regulations. Temporary regulations are issued as an immediate response to changes in tax law, so they are issued before the final regulations are issued. As a result, temporary regulations are considered to have a higher level of authority than revenue rulings.

Temporary Regulations Have More Authoritative Weight Than Revenue Rulings