52. In the Internal Revenue Code, chapter numbers begin anew in each subtitle. a. True b. False 53. Each IRC subtitle has a Section 1, which sets out definitions. a. True b. False 54. The code assumes months have 30 days, so terms such as 30 days and one month mean the same thing. a. True b. False 9 55. Regulations issued by the Department of the Treasury are published in the Federal Register. a. True b. False 56. Generally, the Department of the Treasury must issue a proposed regulation, allow the public to comment for at least two weeks, and then issue a final regulation. a. True b. False