With regard to revenue rulings and revenue procedures, which of the following statements is false?

A. A revenue ruling is a published official interpretation of tax law by the IRS that sets forth the conclusion of the IRS on how the tax law is applied to an entire set of facts.

B. Revenue procedures do not have the force of law, but they may be cited as precedent.

C. Revenue rulings have the force and effect of Treasury Regulations.

D. A revenue procedure is a published official statement of procedure that either affects the rights or duties of taxpayers or other members of the public under the Internal Revenue Code and related statutes and regulations or, if not necessarily affecting the rights and duties of the public, should be a matter of public knowledge.