"Closed Fact" tax research relates to the various procedures involved in "before-the-facts planning" situations.
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Q2: The Citator Service outlines the history of
Q3: Tax Court decisions that involve issues not
Q4: Information Releases (IRs) usually are not published
Q5: Current tax law dates back only to
Q6: Since regulations, revenue rulings, and acquiesced Tax
Q8: Title 26 of the United States Code
Q9: In a Court of Appeals dispute between
Q10: The Mertens tax service is a tax
Q11: Tax "evasion" and "avoidance" are almost identical
Q12: The Internal Revenue Code of 1986 is
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