technical advice memorandum

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technical advice memorandum (TAM)

A written interpretation of tax law as it relates to a specific problem posed by a specific taxpayer.The question must regard a closed transaction—a dispute over the treatment of something done in the past,not a request for advice on how to proceed in the future.Only an IRS district director or the chief of a local Appeals Office may request a TAM, which is then written by the National Office.TAMs are binding on the IRS for only the transaction at hand. Other taxpayers who use the TAM as guidance for their own actions do so at their own risk,because the IRS may take the opposite position the next time. Contrast with a private letter ruling, which has the same effect but the guidance comes from the local office and the advice relates to a future transaction. Contrast also with a revenue ruling, which is often issued in response to a particular taxpayer problem but which may be used by all other taxpayers as authority for their actions.
The Complete Real Estate Encyclopedia by Denise L. Evans, JD & O. William Evans, JD. Copyright © 2007 by The McGraw-Hill Companies, Inc.
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"I am a bus driver with the council, taking people with special needs around, so I do not get much exercise at work," continued Tam, who was named Slimming World's 'Greatest Loser.' "The eating plan was working, but I needed something to burn up the new energy I have so I have been going to the gym a minimum of four times a week."
Meanwhile, Tam is not new to performing live in front of huge crowds.
John Leahy, Chief Operating Officer, Customers for Airbus, added: "This enables TAM to take full advantage of Brazil's expected growth in air travel, especially in light of the upcoming World Cup and Olympic Games."
Brazilian airline TAM has finalised an order for 25 more Airbus planes provisionally announced last month, the planemaker said on Wednesday.
TAM has already moved its London Heathrow operations from Terminal 4 to Terminal 1 as part of its full integration into the Star Alliance.
TAM: Joining the Star Alliance helps TAM consolidate our position as the Brazilian flagship carrier.
The birds from the control group (T1) were injected (1 ml/kg body wt.) maize oil (vehicle), where as other four experimental groups T2, T3, T4 and T5 were given tamoxifen dissolved maize oil intramuscularly at the rate of 0.5 mg (0.5 TAM), 1.0 mg (1.0 TAM), 2.5 mg (2.5 TAM) and 5.0 mg (5.0 TAM)/kg body weight respectively from the age of two wks on every alternate day.
TAM may use proceeds from the initial public offering of its Multiplus SA frequent flyer program to finance part of the acquisition, the magazine said without giving a source for the information.
Kylie Mason also held the Union flag from Tam's coffin, his medals and belt.
Incredibly, Tam Anderson's jilted pregnant wife Cheryl and his new online girlfriend are now working together to try to free him.
TELECOMWORLDWIRE-12 November 2008-IBM and TAM sign contract for technology services(C)1994-2008 M2 COMMUNICATIONS LTD
SECAUCUS N J BASED R A B FOOD GROUP has reintroduced its popular Manischewitz Tam Tam crackers They are available in 8-ounce boxes in Original Garlic Everything Whole Grain Garden Herb Lightly Salted and No-Salt varieties Marnishcewitz had to temporarily half production of the crackers earlier this year when it installed new ovens causing Tam Tam to unavailable during the Passover season