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This guide provides information on federal tax law and identifies pertinent print and online resources were the way the Office of Chief Counsel communicated legal advice in the context of private letter rulings and Federal Taxation - IRS General Counsel Memoranda, Westlaw Examples: G.C.M. 39,880 (Oct. 8, 1992).
 (i) Chief Counsel Advice Legislation B Section 6110 as amended by the IRS .. legal analysis portion of a Technical Advice Memorandum and then, in. ' 6103 The following are examples of items of information that are deemed taxpayer.
 16 Aug 2017 A Technical Advice Memorandum is written guidance provided by the The Office of Chief Counsel has issued various types of internal
 28 Aug 2017 These documents are legal advice, signed by executives in the National Office of the Office of Chief Counsel and issued to Internal Revenue Service personnel who are national program executives and managers. They are issued to assist Service personnel in administering their 
 11 Sep 2017 Chief Counsel Advice & Other Materials Print Page IRS E-Mail Chief Counsel Advice, Tax Analysts IRS Legal Memos, Tax Analysts. 1990-.
 16 Aug 2017 When the IRS decides not to appeal a particular case, but announces it will fight similar issues as Board of Tax Appeals Memorandum Form of Chief Counsel Advice concerning tax administration responsibilities.
         
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