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Technical Advice Memoranda may not be cited as precedents by taxpayers.
Q8: On January 1,Father (Dave)loaned Daughter (Debra)$100,000 to
Q28: Jack is a 40% partner in the
Q42: Melissa is a compulsive coupon clipper.She often
Q44: Taylor had the following transactions for 2012:<br>
Q56: Dick and Jane are divorced in 2011.At
Q65: In the case of a small home
Q79: The individual shareholder of a corporation being
Q92: The taxpayer does need the IRS's permission
Q106: The taxpayer had incorrectly been using the
Q153: A city donates land to a corporation