61. A regulation's number and paragraph correspond to a tax statute's number and paragraph. a. True b. False 62. Revenue rulings are pronouncements by the regional offices of the IRS. a. True b. False 63. Revenue rulings carry the force and effect of regulations. a. True b. False 64. Revenue procedures deal only with the internal practices of the IRS, so tax practitioners need not be familiar with them. a. True b. False