An overview of IRS precedential authority

Business Valuation UpdateVol. 7 No. 11
Data and Publications Update
November 2001
internal revenue code (IRC), technical advice memoranda (TAM), code of federal regulations (CFR), private letter rulings (PLR)


What appraisers need to know about the administrative and precedent authority of IRS pronouncements , Victoria A. Platt, Insights , Autumn 2001, Willamette Management Associates, www.willamette ...