Congress of the United States, 50 U.S.C. 4511 (2023 ed.) (Jan. 1, 2024) (Ex. LAW-310)
Internal Revenue Service, Office of Chief Counsel, IRM (CCDM) 32.2.2, Published Guidance and Other Guidance to Taxpayers, sec. 32.2.2.10(3)-(4) (Aug. 11, 2004) (Ex. LAW-034)
