A Announcements Chief Counsel Memoranda Determination Letters Final Regulations Notices Private Letter Rulings Proposed Regulations Revenue Procedures Revenue Rulings Technical Advice Memoranda Temporary Regulations Treasury Decisions Constitute an important IRS stimulus for a new revenue rulings. B It usually deals with issues and transactions that are not overtly controversial Directs the IRS to provide details for tax statutes D Some of these interprets the language of the Code