A. Distinguish between proposed, temporary, and final Treasury Regulations. b. Distinguish between interpretative and legislative Treasury Regulations. A. Proposed regulations are authoritative, and they provide guidance concerning how the Treasury Department interprets the IRC. Temporary regulations are not binding on the taxpayer, and often are issued so that taxpayers and tax advisors will have guidance concerning procedural and/or computational matters. Final regulations, which are issued after the public has had time to comment on proposed regulations, are considered to be somewhat more authoritative than proposed regulations. OB. Proposed regulations are not authoritative, but they do provide guidance concerning how the Treasury Department interprets the IRC. Temporary regulations, what are binding on the taxpayer, often are issued after recent revisions to the IRC so that taxpayers and tax advisors will have guidance?