Skip Navigation
Subscriptions
IRS Guidewire
IRS Newswire
QuickAlerts
e-News for Tax Professionals
IRS Tax Tips
More
Language
Español
中文
한국어
TiếngViệt
Pусский
Information For...
Individuals
Businesses
Charities & Non-Profits
Government Entities
Tax Professionals
Retirement Plans
Tax Exempt Bonds
Text
Search
Advanced
Filing
Payments
Refunds
Credits & Deductions
News & Events
Forms & Pubs
Help & Resources
for Tax Pros
Federal, State & Local Governments
Governmental Liaisons
Indian Tribal Governments
Like
Share
Print
Technical Advice Memorandum-Numerical Order
Technical Advise Memorandum Number
Related Code Section
TAM 200704019
Section 7871
TAM 200603028
Section 7871
TAM 200420028
Section 6041
TAM 200222003
Section 3402
TAM 200147012
Section 162
TAM 200106007
Section 61
TAM 200035007
Section 3402
TAM 199901001
Section 61
TAM 9747004
Section 7873
TAM 9723007
Section 61
TAM 9717007
Section 61
TAM 9410006
Section 1401
TAM 9229006
Section 4401
TAM 9229005
Section 4401
TAM 9013002
Section 7871
TAM 8751002
Section 2055
TAM 8748004
Section 3306
TAM 8349005
Section 61
TAM 8337004
Section 61
TAM 8239001
Section 4481
TAM 8111010
Section 61
TAM 5910292710A
Section 3306
Page Last Reviewed or Updated: 2013-02-11
Resolve an Issue
Appealing a Tax Dispute
Responding to a Notice
Taxpayer Advocate Service
Disaster Relief
Learn About IRS
Commissioner
Organization
Compliance & Enforcement
Tax Stats, Facts & Figures
IRS.gov Information
Contact Your Local IRS Office
Contact Us
More ...
Work at IRS
Careers
Job Postings
Equal Employment Opportunity
Contracting Opportunities
Get Important Info
Tax Fraud & Abuse
Privacy Policy
Reporting Phishing
Identity Theft
No FEAR Act
Freedom of Information Act
Accessibility
BusinessUSA.gov
Visit Other Sites
Español
中文
한국어
Pусский
TiếngViệt
Help Improve IRS Search
U.S. Treasury
USA.gov
Whitehouse.gov
Treasury Inspector General for Tax Administration