A Technical Advice Memorandum Is Usually

question 97

Multiple Choice

A Technical Advice Memorandum is usually

• A)an internal IRS document describing alternative legislative proposals.
• B)part of a Tax Court decision.
• C)requested by the taxpayer before entering into a taxable transaction.
• D)issued by the national office in response to an audit request.

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Definitions:

Compliance

The act of conforming, submitting, or adapting one's actions to another's wishes, rules, or regulations.

Referent Group

A group to which an individual or another group is compared, often for the purpose of evaluating and understanding one's own attitudes, values, and behaviors.

In-Group

A group in society with which an individual psychologically feels a sense of belonging.

Out-Group

A social group towards which a person feels a sense of competition or opposition.