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IRS's Implicit Parental Support Guidance 'Formalizes' Past Litigation Position | Morgan Lewis - Vimarsana News

IRS's Implicit Parental Support Guidance 'Formalizes' Past Litigation Position | Morgan Lewis

The Internal Revenue Service (IRS) recently issued a nonbinding Generic Legal Advice Memorandum (GLAM) that provides advice on Internal Revenue Code Section 482 and so-called implicit...