In assessing the "value" of a "legislative tax regulation" $($this is where Congress directs$/$authorizes Treasury to "write the rules"$)$ an IRS agent conducting an audit must $-$

In assessing the "value" of a "legislative tax regulation" $($this is where Congress directs$/$authorizes Treasury to "write the rules"$)$ an IRS agent conducting an audit must $-$

Treat this regulation as having more weight as the tax law itself $($the IRC$)$

Give equal weight to the Code and to this type of regulation

Petition the Tax Court to answer the question about what has more "weight"

Treat the IRC as having more weight than this regulation