1.)A proposed regulation under Section 274 of the Code would be cited as follows: Prop. Reg. Sec. 274.

True or false

2.)If a taxpayer-employer wants to obtain qualified status for a pension plan, he or she should likely request a private letter from the IRS.

True or false

3.)The IRS usually discloses to the general public the criteria it uses in the selection of returns for audit.

True or false