technical advice memorandum

Technical Advice Memorandum. A publication issued by the national office of the IRS, usu. at a taxpayer’s request, to explain some complex or novel tax-law issue. — Abbr. TAM. [Cases: Internal Revenue 3044, 3051.]

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词条贡献者

译者Stephen，毕业于亚洲顶尖的高级翻译学院，擅长翻译各种与国际环境保护法规相关的法律文件。