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.]

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词条贡献者

法律翻译文楷，毕业于新加坡知名法学院，专注翻译各类与合并许可有关的法律文件。