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@Opus 17 wrote:

While the IRS summary might have been written by "who-knows-who", it's a summary of the actual rule making that was published in the Federal Register. 


The summary is just that and nothing more, regardless; the Code and Regulations take precedence.

 

The order of precedence is not generally dependent upon the method, mode, and nature of publication. The summaries (and instructions) are published in an effort to make the legislation and regulations more easily comprehensible to lay people.