The IRS issues General Regulations under the general authority granted tothe IRS tointerpret the language of the Code, usually under a specific Code (or committee report)directive of Congress.
Correct Answer:
Verified
Q24: Technical Advice Memoranda are issued in response
Q25: The IRS, under nocircumstances, has the authority
Q26: If a taxpayer disagrees with the scope
Q27: Both Revenue Rulings and Letter Rulings have
Q28: The U.S. Treasury Department is a part
Q30: Temporary Regulations must be followed by taxpayers
Q31: T.D. 9479 refers toa Treasury Determination letter.
Q32: The IRS disclaims responsibility for damages that
Q33: The Internal Revenue Bulletin would include:
A)new tax
Q34: A Regulation can never be made effective
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