Which type of regulation provides general guidance on a provision?

The accurate choice is the type of regulation that offers broader guidance on a provision, which is the General Authority Regulation. This kind of regulation serves to elucidate specific tax laws and ensure consistent application across different scenarios. By providing a generalized interpretation, it helps taxpayers and tax professionals understand how certain provisions are meant to be applied in various situations.

General Authority Regulations are useful for establishing foundational principles and providing clarity that is applicable in various contexts, making them essential for effective tax compliance and planning. They often address issues that can arise across a wide array of circumstances, thereby serving as a guide for both individuals and businesses while navigating the complexities of tax laws.

The other choices, while related to tax guidance, serve more specific functions. Specific Authority Regulations address very particular issues, Technical Advice Memoranda are responses to requests for guidance on specific situations from Taxpayers, and Revenue Rulings are intended to provide the IRS's interpretation of tax laws as applied to particular facts. Each of these has its own specific purpose and audience, distinguishing them from the broader approach of General Authority Regulations.