Ryesky, Kenneth - Submission in response to ... - Treasury
The Internal Revenue Code codification is at Title 26 of the United States Code. The common accepted convention among tax practitioners and courts to cite the Internal Revenue Code as "I.R.C." instead of "26 U.S.C." will be utilized in this article. See. Tuka v. Commissioner, 348 Fed. Appx. 819, n. 1 at 820 n.1 (3d Cir. 2009); United States v. ................
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