Question 1
A Technical Advice Memorandum is usually
◦ an internal IRS document describing alternative legislative proposals.
◦ part of a Tax Court decision.
◦ requested by the taxpayer before entering into a taxable transaction.
◦ issued by the national office in response to an audit request.
Question 2
Final regulations can take effect on any of the following dates
except◦ the effective date of the statutory language they interpret, provided they are issued within 18 months of the date of the change to the statute.
◦ the date on which final regulations were proposed.
◦ the date on which related temporary regulations were first published in the Federal Register.
◦ the date on which they were issued in final form.