2.1.3 [DOM Level 2 - Style] Section 1.4, Association between a style sheet and a document.

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V0007:

The specification states:

 The underlying style sheet will be created after the element is inserted into the 
 document and the type attribute is set in a way indicating that the element 
 corresponds to a style sheet language interpreted by the user agent.

Quirks Mode, IE7 Mode, and IE8 Mode (All Versions)

Inserting a style sheet by creating a new STYLE element is supported, but rules can be edited only through the Rules collection of a styleSheet object.

V0008:

The specification states:

 HTML and Style Sheet Removal
 Removing a LINK HTML element or a STYLE HTML element removes the underlying style 
 sheet from the style sheet collection associated with a document. Specifically, the 
 removed style sheet is no longer applied to the presentation of the document.

All Document Modes (Internet Explorer 7)

When removing a LINK element or a STYLE element from a document object through a script, the underlying styleSheet is removed from the style sheet collection associated with a document (document.styleSheets).  However, the style is still applied to the presentation of the document.