Technical Advice Memorandum

Technical Advice Memorandum
. This is written advice issued by the IRS national office at the request of an IRS district office or Appeals Office on a technical or procedural question, usually arising during the audit of a taxpayer's return or a claim for refund. Like Private Letter Rulings these are reported to the public, but are not official IRS pronouncements. Thus, they cannot be cited as precedent. . Small Business Taxes & Management 2 .

Англо-русский экономический словарь.

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