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Treasury regulations come in four forms: the Code: regulations have been issued in their final form and represent the Treasury's interpretations of regulations have a
Treasury regulations come in four forms: the Code: regulations have been issued in their final form and represent the Treasury's interpretations of regulations have a limited life but carry high authoritative weight; regulations, which have the lowest regulations are written under a direct mandate by Congress, take the place of the IRC, and have full effect of the law. authority, and
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