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  3. Study Set
    Federal Taxation
  4. Exam
    Exam 2: Working With the Tax Law
  5. Question
    Which Item May Not Be Cited as a Precedent
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Which Item May Not Be Cited as a Precedent

Question 1

Question 1

Multiple Choice

Which item may not be cited as a precedent?


A) Regulations.
B) Temporary Regulations.
C) Technical Advice Memoranda.
D) U.S.District Court decision.
E) None of the above.

Correct Answer:

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