A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z
Abbreviation of Technical Advice Memorandum. This consists of guidance from the IRS Office of Chief Counsel in response to a request by an IRS director or an area director about technical or procedural questions arising in a proceeding. For details, see IRS Revenue Procedure 2012-2.
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