Which Statement Is Not True with Respect to a Regulation

question 51

Multiple Choice

Which statement is not true with respect to a Regulation that interprets the tax law?

• A) Issued by the U.S. Congress.
• B) Issued by the U.S. Treasury Department.
• C) Designed to provide an interpretation of the tax law.
• D) Carries more legal force than a Revenue Ruling.
• E) All of the above statements are true.

---

Definitions:

Personal Power

The capacity of an individual to influence others and control their own environment, arising from personal attributes and skills rather than formal authority.

Organizational Power

The capacity of individuals or groups within an organization to influence others or control resources.

Expert Power

A form of power that is derived from possessing knowledge, skills, or expertise in a particular area that others need or value.

Referent Power

A form of influence derived from the admiration or respect one has for the influencer, compelling others to follow based on liking or aspiring to be like the person.