A General Counsel Memorandum is a primary source of tax law.

Name: A General Counsel Memorandum is a primary source of tax law.
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A General Counsel Memorandum is an internal memo or opinion issued by the Internal Revenue Service (IRS) and is not considered a primary source of tax law. Primary sources of tax law include the Internal Revenue Code, Treasury regulations, judicial decisions, and revenue rulings.

A General Counsel Memorandum Is a Primary Source of Tax