Temporary Regulations have more authoritative weight than revenue rulings.

Question

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Temporary Regulations carry more weight and are considered to be more authoritative than revenue rulings because they have gone through a more rigorous rulemaking process, including a public comment period, and have the force and effect of law. Revenue rulings, on the other hand, provide guidance on how the IRS interprets the tax code but do not have the same force as regulations.

Temporary Regulations Have More Authoritative Weight Than Revenue Rulings