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Explain how Regulations are arranged. How would the following Regulations be cited? a. Finalized Regulations under Section 132 b. Proposed Regulations under Section 2036 c.

Explain how Regulations are arranged. How would the following Regulations be cited? a. Finalized Regulations under Section 132 b. Proposed Regulations under Section 2036 c. Temporary Regulations under Section 482 d. Legislative Regulations under Section 1504

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