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

资深译员Pablo，毕业于一所培养高级翻译以及跨文化事务专家的精英大学，专注翻译各种与上市公司代理有关的法律文件。