Which Statement Is Not True with Respect to a Regulation

Multiple Choice

Which statement is not true with respect to a Regulation that interprets the tax law?

A) Issued by the U.S.Congress.
B) Issued by the U.S.Treasury Department.
C) Designed to provide an interpretation of the tax law.
D) Carries more legal force than a Revenue Ruling.
E) All of these statements are true.