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Which of the following statements regarding Treasury Regulations is false? Regul

ID: 2486450 • Letter: W

Question

Which of the following statements regarding Treasury Regulations is false? Regulations are binding on all courts except the U.S. Supreme Court. Interpretative regulations are issued under the general mandate of Sec. 7805(a). Some code sections specifically authorize regulations to provide the details of the meaning and rules for that particular Code section. These are called legislative regulations. Temporary regulations are issued to provide guidance for the public and IRS employees until final regulations are issued.

Explanation / Answer

The answer is Option A.