Regulations are generally issued immediately after a statute is enacted.
Correct Answer:
Verified
Q2: Revenue Procedures deal with the internal management
Q7: Technical Advice Memoranda deal with completed transactions.
Q8: Post-1984 letter rulings may be substantial authority
Q12: In recent years, Congress has been relatively
Q14: Technical Advice Memoranda may not be cited
Q15: The IRS is not required to make
Q17: The following citation can be a correct
Q18: Subchapter D refers to the "Corporate Distributions
Q19: Revenue Rulings issued by the National Office
Q20: A tax professional need not worry about
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