The IRS's general authority to issue binding rules and regulations comes from which source?

Question

Quizplus · Accepted Answer

The general authority of the IRS to issue binding rules and regulations comes from a specific section of the Internal Revenue Code, specifically in section 7805(a). This authorizes the IRS to issue regulations and other guidance necessary to carry out the provisions of the Internal Revenue Code. The United States Constitution and Executive Order of the President do not grant specific authority to the IRS to issue binding rules and regulations.

The IRS's General Authority to Issue Binding Rules and Regulations