Question: Explain each of the elements of this citation Rev Proc
Explain each of the elements of this citation: Rev. Proc. 2013-14, 2013-3 I. R. B. 283.
Relevant QuestionsExplain each of the elements of this citation: Rev. Proc. 2000-41, 2000-2 C. B. 317. Can the IRS change its position on acquiescences or nonacquiescences? What is an IRS notice? When is it used? In your opinion, could a tax practitioner rely on an IRS notice as authority for a tax return position? Define and distinguish between general (interpretive) and legislative regulations. Where are regular Tax Court decisions published? Illustrate the elements of both a temporary and a permanent regular Tax Court citation. Explain what each part of the citation means.
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