Regulations May Have Retroactive Effect in Which of the Following

question 21

Multiple Choice

Regulations may have retroactive effect in which of the following circumstances:

• A) The Regulation is designed to prevent abuse by taxpayers.
• B) The Regulation relates to internal Treasury Department policies, practices, or procedures.
• C) Both (a) and (b).
• D) Regulations can never be effective retroactively.

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Definitions:

Eukaryotic Cells

Cells with a true nucleus enclosed in a membrane, along with other membrane-bound organelles, characterizing plants, animals, fungi, and protists.

Prokaryotic Cells

Cells without a defined nucleus or other membrane-bound organelles, commonly found in bacteria and archaea.

Archaea

A domain of single-celled microorganisms that are structurally similar to bacteria but have unique genetic, metabolic, and biochemical characteristics.

Bacteria

Microscopic, single-celled organisms found in virtually every environment on Earth, operating in both beneficial and harmful ways to humans.