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| | General Counsel Memoranda (GCM) |
 | | GCM 39891 Revokes GCM 39865, TR-45-1437-90 (Dec. 12, 1991), since it is contray to the holding of the Tax Court in Ohio Farm Bureau Federation, Inc. v. |
 | | Commissioner, 106 T.C.. Revokes GCM 35,151,1-4848 (December 7, 1972), since the analysis and holding of the prior GCM are inconsistent with IRC § 6501(b)(4). |
 | | GCM Issue Index II. A list of GCMs arranged by Internal Revenue Code and Regulations issues, as found in Publication 1102, Uniform Issue List. |
| www.irs.gov /foia/article/0,,id=103756,00.html (118 words) |
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