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Regulations
The Commissioner publishes interpretations of the law in the form of Regulations. They do not have the foce and effect of law; however, in those cases in which the law on a particular subject calls for rules on that subject to be expounded though Regulations, the courts afford them great weight. Provisions of the Regulations on a particular subject are disapproved by the courts in some rare instances, and in a few cases the weight of authority has resulted in the Commissioner's amending them.