Regarding Technical Advice Memoranda, Which Statement Is Incorrect

question 28

Multiple Choice

Regarding Technical Advice Memoranda, which statement is incorrect?

• A) Issued by the National Office of IRS.
• B) Most often deal with a completed transaction.
• C) May be cited and used as precedent.
• D) Issued with multi-digit file numbers.
• E) None are incorrect.

---

Definitions:

Conversion

The process of changing something from one form or use to another, in religious context, it refers to adopting a new faith or belief system.

James Watson

An American molecular biologist, geneticist, and zoologist, co-discoverer of the structure of DNA with Francis Crick.

DNA

Deoxyribonucleic Acid, or DNA, is the molecule that contains genetic information crucial for the growth, development, function, and reproduction of all recognized living entities and many viruses.

Adaptation

A process by which an organism or species becomes better suited to its environment, often through changes in traits or behaviors, over generations.