Question: 25. Which statement is or are accurate regarding Proposed Regulations? a. They cannot become final until the expiration of at least 30 days after they

25. Which statement is or are accurate regarding Proposed Regulations?

a. They cannot become final until the expiration of at least 30 days after they are published in proposed form.

b. The IRS cannot make changes to Proposed Regulations before they become final.

c. The public must be given an opportunity to comment on Proposed Regulations before they become final.

d. Only (a) and (c) are correct.

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