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Which of the following statements is correct with respect to conflicting tax laws? The decisions of a court that is higher in the judicial hierarchy

Which of the following statements is correct with respect to conflicting tax laws?
The decisions of a court that is higher in the judicial hierarchy should receive additional precedential weight
All of these are correct
Regulations are often held to be invalid by a court
Revenue Rulings and Revenue Procedures are seldom held to be invalid by a court
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