1. The difference between regulations and revenue rulings is that _____ a. Revenue rulings are not limited...
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Question:
1. The difference between regulations and revenue rulings is that _____
a. Revenue rulings are not limited to a given set of facts and regulations are limited
b. Revenue rulings are the direct law-making powers of Congress and regulations are not
c. Revenue rulings require approval by the Secretary of the Treasury; regulations do not
d. Revenue rulings do not have the authority of regulations; regulations are a direct extension of the law-making powers of Congress e. Only regulations are official pronouncements of the National Office of the IRS
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