11 Which Of The Following Statements Is Accurate With Regard To Irs Revenue Ruli

11.  Which of the following statements is accurate with regard to IRS Revenue Rulings?

a.  Revenue Rulings may only cite Code Sections but not Treasury Regulations.

b.  Revenue Rulings may be revoked only by the Courts, not by the IRS.

c. A Revenue Ruling may be revoked by a subsequent Revenue Ruling that expressly supersedes the earlier Revenue Ruling.

d. All of the above statements are correct.

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