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

法律翻译Dan，在一家专注于能源领域的国际律师事务所担任全职法律翻译，擅长翻译有关新兴技术领域的法律文件。