general counsel’s memorandum

General Counsel’s Memorandum. Tax law.

1. A written discussion, issued by the office of the Chief Counsel of the IRS, on the merits of a legal issue involving tax law.

2. A written explanation, issued by the office of the Chief Counsel of the IRS, explaining the IRS’s positions in revenue rulings and technical advice memorandums. [Cases: Internal Revenue 3051.]

---

词条贡献者

资深译员玉晶，毕业于国内顶尖的高级翻译学院，擅长翻译各类与环境、安全与健康相关的法律文件。