Which Statement Appearing Below Correctly Describes the IRS Letter Ruling

question 5

Multiple Choice

Which statement appearing below correctly describes the IRS letter ruling process?

• A)In certain situations, the IRS will not issue a ruling.
• B)Some letter rulings are of such importance and general interest that they are later published (in anonymous form) as Revenue Rulings.
• C)Letter rulings benefit both taxpayers and the IRS.
• D)Letter rulings are open to public inspection after removing identifying information.
• E)All of the above are correct.

---

Definitions:

Conditioned Response

A conditioned response is a learned reaction to a previously neutral stimulus that has become associated with an unconditioned stimulus through conditioning.

Unconditioned Stimulus

In classical conditioning, it is a stimulus that naturally and automatically triggers a response without prior learning.

Conditioned Stimulus

A previously neutral stimulus that, after being paired with an unconditioned stimulus, elicits a conditioned response.

Unconditioned Response

is a natural, automatic reaction to a stimulus that occurs without prior learning or conditioning.