Subchapter D refers to the "Corporate Distributions and Adjustments" section of the Internal Revenue Code.
Correct Answer:
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Q13: This Internal Revenue Code section citation is
Q14: Technical Advice Memoranda may not be cited
Q15: The IRS is not required to make
Q16: Rules of tax law do not include
Q17: The first codification of the tax law
Q19: Revenue Rulings issued by the National Office
Q20: A tax professional need not worry about
Q21: A U.S.District Court is considered the lowest
Q22: A taxpayer must pay any tax deficiency
Q23: Three judges will normally hear each U.S.Tax
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