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27. Administrative sources of the tax law, such as IRS Regulations, Revenue Rulings and Revenue Procedures: a. are generally drafted by the Supreme Court. b.

27. Administrative sources of the tax law, such as IRS Regulations, Revenue Rulings and Revenue Procedures:

a. are generally drafted by the Supreme Court.

b. are official interpretations of the tax law made by the Department of the Treasury and the IRS.

c. do not have the force of law because they are the opinions of the Secretary of the Treasury.

d. All of the above.

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