Temporary regs may be combined with final regs in the same Treasury Decision, but they may not be combined in the same Regulations Section. Final regulations carry the force and effect of law. Proposed regulations are the Service's position. Although the Bulletin is the authoritative instrument of the Commissioner for publishing revenue rulings, revenue procedures, notices, and announcements of the Service and for making announcements of general interest, under special circumstances, it is frequently necessary to release such information directly to the news media. The issuance of a news release is, however, supplemental to, and not in lieu of, publication in the Bulletin.
News releases are nontechnical documents targeted at the nonpractitioner taxpayer public.
A news release is appropriate if the matter is likely to be covered in a major newspaper. Because news releases are, in effect, proposed articles for these newspapers to run, technical discussion is kept to a minimum. News releases are disseminated by IRS's Public Affairs Division to the news media, but are not published in the Bulletin.