Which of the following statements are true? (There are multiple correct answers)

When dealing with taxpayers, IRS agents must give the IRS Code and the Regulations equal weight.

Severance taxes are one form of transaction taxes.

Assume that a taxpayer donates stock that pays a dividend as a gift to someone else. If the gift was made after the dividend declaration date but before the dividend record date, the dividend is taxable income to the donor.

Interpretive Final Regulations are hare to get overturned.

Tax avoidance is illegal.