Rank the following items from the lowest (1) to highest (6) authority in the Federal tax law system: Ranking a. Interpretive Regulation. b. Legislative Regulation. c. Letter Ruling. d. Revenue Ruling. e. Internal Revenue Code. f. Proposed Regulation.

We all people are not much familiar about the hierarchical structure of tax administration. There are the most important hierarchy from lowest to highest authority figure of the tax law system.

The letter ruling which is valid for the taxpayer whom to issued. Proposed regulation that most court ignore this The revenue ruling Interpretive regulation The legislative regulation The internal revenue code