1. Proposed regulations carry more weight than temporary regulations. 2. Procedural regulations are housekeeping-type instructions. 3. The granting of a writ of certiorari indicates that at least three members of the Supreme Court believe that an issue is of sufficient importance to be heard by the full court. 4. New Jersey is in the jurisdiction of the Third Circuit Court of Appeals. 5. The IRS is not required to make a letter ruling public.
Added by George W.
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Proposed regulations carry more weight than temporary regulations. This statement is false. Temporary regulations carry the same weight as proposed regulations. However, temporary regulations have a limited duration and are usually issued when immediate guidance Show more…
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