1. What are the differences between general (interpretive) regulations and legislative regulations? How does the Supreme Court ruling in the Loper Bright Enterprises v. Raimondo (2024), which overturned the Chevron Doctrine, impact the legislative authority granted to the IRS?
2. How do IRS Proposed Regulations, IRS Temporary Regulations, and IRS Final Regulations differ? Discuss the weight of authority and citations for each type of regulation.
3. Describe 3 to 4 types of written determinations and their purposes. What are the precedential values of these IRS written determinations? Discuss whether each of these rulings is published by the IRS, and if so, where they can be found by tax researchers.
4. Answer the following questions about this citation: Reg. 1.469-1T(e)(3)
   1. What does the first "1" stand for? What is the title of that part?
   2. What does the "469" stand for? What is the title of that part?
   3. What does the "1T" stand for?
   4. What does the "(e)" stand for?
   5. What does the "(3)" stand for?
5. Please provide a brief description of the subject matter of each of the following letter rulings and specify the type of each ruling (e.g., PLR, FSA, SCA, etc.):
   1. 200116043
   2. 202302012
   3. 202002010
   4. AM 2023-004
6. Find and cite a PLR that answers the question of whether race car fuel (110) is subject to the excise tax on gasoline. Indicate its holding. Then, Find and cite a TAM that answers the question of whether a television station license is of "like kind" to a radio station license. Indicate its holding.