The IRS is a division of the U.S. __ __
Treasury Department
Internal Revenue Code �7805 authorizes the Secretary of the Treasury to prescribe rules and regulations necessary to administer the _ __ __
Internal Revenue Code
Except where such authority is expressly given by this title to any person other than an officer or employee of the Treasury Department, the Secretary shall prescribe all needful rules and regulations for the enforcement of this title, including all rule
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There are 4 major types of pronouncements:
1. Regulations
2. Revenue Rulings
3. Revenue procedures
4. Letter Rulings
These are later described
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