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Statements of procedures that affect the rights and obligations of taxpayers or the public in...

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Accounting

Statements of procedures that affect the rights and obligations of taxpayers or the public in general with respect to the application of the tax laws or tax information which should be a matter of public knowledge, are released as:

a. Revenue Rulings.

b. Technical Advice Memoranda.

c. Private Letter Rulings.

d. None of the above.

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