LO.1 Interpret each of the following citations: a. Temp.Reg. 1.4442T. b. Rev.Proc. 9423, 19941 C.B. 609.
Question:
LO.1 Interpret each of the following citations:
a. Temp.Reg. § 1.444–2T.
b. Rev.Proc. 94–23, 1994–1 C.B. 609.
c. Ltr.Rul. 200103048.
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