Which of the following statements regarding Treasury Regulations is false?
A) In dealing with the IRS, Treasury Regulations have the authority of law.
B) Courts are bound to follow Treasury Regulations when they are in conﬂict with the law.
C) The legal citation for a Treasury Regulation refers to the associated Internal Revenue Code section.
D) Regulations are published in the Federal Register.

Question

Quizplus · Accepted Answer

Courts are not bound to follow Treasury Regulations when they are in conﬂict with the law.

Which of the Following Statements Regarding Treasury Regulations Is False