Technical Advice Memoranda May Not Be Cited as Precedents by Taxpayers

question 37

True/False

Technical Advice Memoranda may not be cited as precedents by taxpayers.

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Definitions:

Significant Short-term

Pertaining to events or effects that are important or noticeable, but last for a relatively brief period.

Subliminal Messages

Signals or messages embedded in other media, designed to pass below the normal limits of perception.

Cornea

The transparent front part of the eye that covers the iris, pupil, and anterior chamber, contributing most of the eye's focusing power.

Lens

A piece of transparent material with at least one curved surface, which refracts light rays to converge or diverge them, commonly used in glasses and cameras.