Why should tax researchers note the date on which a Treasury Regulation was adopted?

A.

Discrepancies can occur between the IRC and Treasury Regulations when the Treasury Department does not update the regulation to reflect the amended statute.

B.

The date should be noted on a Treasury Regulation because the IRC may have been revised subsequent to that date, meaning the regulation may not interpret the current version of the IRC.

C.

The date should be noted to know how far apart the law was created until when the Treasury Regulations came out. The closer the dates are, the more valid the tax research is.

D.

Both A and B.