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Revenue rulings and revenue procedures are written by:
Frustration/Aggression
A theory suggesting that aggression is the result of blocking, or frustration, of certain behaviors or goals.
Maslow's Theory
A psychological theory proposing a hierarchy of human needs, from basic physiological needs to self-actualization.
Physiological Needs
The basic physical requirements for human survival, such as air, water, food, shelter, and sleep, which must be met to achieve a basic level of health.
Cognitive Appraisal Theory
A model of emotion stating that a person's cognitive response to a situation determines their emotional experience.
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