Congress of the United States, 50 U.S.C. 4511 (2023 ed.) (Jan. 1, 2024) (Ex. LAW-310)
Internal Revenue Manual (CCDM) 32.2.2, Publication of Rulings and Other Guidance; 32.2.2.10 (08-11-2004), 'Force and Effect of Revenue Rulings, Revenue Procedures, Notices, Announcements, and News Releases', paragraphs (3)-(4), page as read Sept. 26, 2026 (Aug. 11, 2004) (Ex. GOV-006)
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)
