Description:
IRS Letter Rulings and IRS Positions includes: Technical Advice Memoranda (TAMs), Private Letter Rulings, Field Service Advice Memoranda, (FSAs), Chief Counsel Advice Memoranda (CCAs), IRS - Service Center Advice Memoranda (SCAs), Litigation Guideline Memoranda (LGMs), Actions on Decisions (AODs), Industry Specialization Program (ISP) documents, Market Segment Specialization Program (MSSPs) documents, and miscellaneous IRS Memoranda
Subject:
Internal revenue law -- United States; Letter rulings (Income tax) -- United States; Taxation -- Law and legislation -- United States; Tax administration and procedure -- United States
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