4. Which statement, if any, is accurate regarding Treasury Regulations?

4.    Which statement, if any, is accurate regarding Treasury Regulations?

a.  Temporary Regulations cannot become final until the expiration of at least 30 days after they are published in the Federal Register.

b. The IRS cannot make changes to Proposed Regulations before they become final.

c. The public must be given an opportunity to comment on Temporary Regulations before they become final.

d. None of the statements is correct.