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Indicate whether each of the following items of IRS administrative guidance should be cited and relied on in researching a tax issue for a taxpayer
Indicate whether each of the following items of IRS administrative guidance should be cited and relied on in researching a tax issue for a taxpayer to whom the item was not directly issued. a. Revenue ruling. Yes No b. IRS Publication. Yes No c. Technical advice memorandum. Yes No d. Private letter ruling Yes No e. Revenue procedure
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