. LO.1, 2 Interpret this Regulation citation: Reg. § 1.163–10(a)(2).
8. LO.1, 2 Explain how Regulations are arranged. How would the following Regulations be cited?
a. Finalized Regulations under § 152.
b. Proposed Regulations under § 274.
c. Temporary Regulations under § 163.
d. Legislative Regulations under § 1501.
9. LO.1, 4 Distinguish between legislative, interpretive, and procedural Regulations.
10. LO.1 In the citation Notice 90–20, 1990–1 C.B. 328, to what do the 20 and the 328 refer?
11. LO.1, 4 Rank the following items from the lowest to the highest authority in the
Federal tax law system:
a. Interpretive Regulation.
b. Legislative Regulation.
c. Letter ruling.
d. Revenue Ruling.
e. Internal Revenue Code.
f. Proposed Regulation.
12. LO.1 Interpret each of the following citations:
a. Temp.Reg. § 1.956–2T.
b. Rev.Rul. 2012–15, 2012–23 I.R.B. 975.
c. Ltr.Rul. 200204051.
13. LO.1 Dwain receives a 90-day letter after his discussion with an appeals officer. He is not satisfied with the $101,000 settlement offer. Identify the relevant tax research issues facing Dwain.