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5. Which of the following statements regarding Revenue Rulings is correct? a. Revenue Rulings present judicial interpretations of tax law. b. Revenue Rulings have the

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5. Which of the following statements regarding Revenue Rulings is correct? a. Revenue Rulings present judicial interpretations of tax law. b. Revenue Rulings have the same authoritative weight as Treasury Regulations. c. Revenue Rulings present administrative interpretations of tax law. d. The legal citation for a Revenue Ruling refers to the associated Internal Revenue Code

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