Search Treasury Decisions for Temporary and Final Regulations
“. . . [U]pon approval by the Commissioner [of the IRS] and signature by the Assistant Secretary of the Treasury . . . final regulations are filed with the Federal Register and published in the form of a Treasury decision, which sometimes contains a preamble summarizing and responding to the most important comments made by the public on the proposed draft.” 4 B. Bittker & L. Lokken, Federal Taxation of Income, Estates and Gifts Par. 110.4.2 (2nd ed. 1992)
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