{"id":"LAW-143","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","eco":"","issuer":"Internal Revenue Service","authority":"","instrument":"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","title":"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","dateIssued":"2023-10-18","effective":"","end":"","startDate":"2023-10-18","endDate":"","quarters":[],"types":[],"addressees":[],"clause":"","enforcement":"","functions":[],"notes":"","sourceUrl":"","snapshot":"","fileExists":true,"fileBytes":238880,"grade":"primary","character":"","description":"","collection":"LEG-B","url":"/library/LAW-143","exhibitUrl":"/exhibit/LAW-143","citation":"Internal Revenue Service, 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 (Oct. 18, 2023) (Ex. LAW-143)","stateName":"","related":["LAW-110","LAW-109","LAW-112","LAW-111","LAW-133"]}