|
Parnell, Archie W. Jr. (1979). "The Internal Revenue Manual: Its Utility and Legal Effect". The Tax Lawyer. 32 (5): 687. Internal Revenue Manual Table of Contents, Internal Revenue Service United States Department of the Treasury, Retrieved November 7, 2013 "Tax Research: Understanding Sources of Tax Law", p. 7 (CCH). "IRM Standards," Internal Revenue Manual, IRM 1.11.2.2, Internal Revenue Service, U.S. Dep't of the Treasury (May 8, 2014) (quotation marks in original). 714 F.2d 206 (1st Cir. 1983) (per curiam). 644 F. Supp. 101, 86-2 U.S. Tax Cas. (CCH) ¶ 9624 (W.D. Pa. 1986). (责任编辑：) |