What type of regulation is issued in a specific form and represents the Treasury's interpretation of the Code until revoked?

The focus here is on identifying the regulation that represents the Treasury's interpretation of the Internal Revenue Code. In this context, the correct classification pertains to government-issued guidance, which provides insight into how tax laws are enforced and interpreted.

The option relating to a fiscal year does not fit this description effectively. A fiscal year refers to a one-year period used for financial reporting and budgeting purposes, and it does not encompass any specific regulatory interpretation concerning tax laws. Instead, regulations as interpreted by the Treasury would fall under a different category, typically involving direct guidance documents issued to elaborate on the tax code's applications.

The designation of regulations issued in a specific form that indicates the Treasury's interpretation until they are revoked highlights the essence of what is expected in tax administration and guidance. Such regulations are essential for taxpayers and practitioners as they provide clarity and rules derived from the code itself.

Thus, the answer underscores how these interpretations serve critical functions in ensuring compliance and thorough understanding in the broader scope of tax law alongside the Treasury's ongoing legislative work.