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An Entity of Type : prov:Entity, within Data Space : webisadb.webdatacommons.org associated with source dataset(s)

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  • The preparer must use authorities such as the Code, Final and Temporary Regulations, revenue rulings and revenue procedures, treaties, cases, legislative history (including the Joint Committee on Taxation Blue Book), private letter rulings, technical advice memoranda, actions on decisions and general counsel memoranda issued after March 12, 1981, IRS information and press releases, and IRS notices
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