A taxpayer contemplates entering into a complex transaction. The taxpayer wants assurance that there will be no
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Question:
A taxpayer contemplates entering into a complex transaction. The taxpayer wants assurance that there will be no adverse tax effects from the transaction. The taxpayer should apply for which of the following?
A Revenue ruling.
B. Private letter ruling (PLR).
C. General counsel memorandum (GCM).
D. Technical advice memorandum (TAM).
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