Question

Some regulations rephrase or elaborate what Congress stated in the Committee Reports that were issued when the tax legislation was enacted. These are called _____ Regulations.

a.Interpretive
b.Judicial
c.Procedural
d.Legislative
e.Congressional

Answer 1

Interpretive Regulations

Step-by-step explanation:

The correct answer is a.Interpretive Regulations. Interpretive regulations rephrase or elaborate on what Congress stated in the Committee Reports that were issued when the tax legislation was enacted. These regulations provide additional guidance and clarification on how the legislation should be understood and applied.

For example, if Congress passed a tax law that included a provision on deducting business expenses, the interpretive regulations may further explain what types of expenses are eligible for deduction and the documentation required to support the deductions.