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Ex. LAW-143 Legal authority Primary source read

AM 2023-007 (Office of Chief Counsel generic legal advice memorandum, October 18, 2023; released November 3, 2023), POSTN-117042-23, p. 1 n.1

AM 2023-007 (Office of Chief Counsel generic legal advice memorandum, October 18, 2023; released November 3, 2023), POSTN-117042-23, p. 1 n.1

Internal Revenue Service (Legal authority)

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The COVID Project

The record

Level
Legal authority
Issued
2023-10-18 Oct. 18, 2023
In force
Oct. 18, 2023 (no end date recorded; counted as in force for 120 days)

A record of The COVID Project. The instrument's text is the source's; the summary fields are The COVID Project's reading of it. Not legal advice.