Tax Court memorandum decisions are not published by the federal government. However, commercial reporters include these decisions.

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Tax Court memorandum decisions are not published by the federal government. However, commercial reporters include these decisions. Illustrate the elements of both a temporary and a permanent citation for a Tax Court memorandum decision, using both the CCH and Thomson Reuters reporters. Explain what each part of the citation means.

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Federal Tax Research

ISBN: 9781285439396

10th Edition

Authors: Roby Sawyers, William Raabe, Gerald Whittenburg, Steven Gill

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