22

1 2 3 5 Question 22 (1 point) Which of the following forms of tax law provides the Treasury Department's interpretation of an Internal Revenue Code section to assist taxpayers in compliance with the law? 7 8 9 Internal Revenue Code 10 11 12 Revenue Ruling 13 14 15 Treasury Regulation Technical Advice Memorandum 16 18 19 20 21 Question 23 (1 point) Which of the following courts is not a trial court for litigation regarding federal tax matters? US District Court