Citations

Citation Verified Memento
📖 http://www.irs.gov/irm/part5/irm_05-015-001.html#d0e1012 2016.04.11 View memento archive for citation 1
📖 http://www.irs.gov/individuals/article/0,,id=96543,00.html 2016.04.11 View memento archive for citation 2
📖 http://www.irs.gov/irm/part5/irm_05-015-001.html#d0e1381 2016.04.11 View memento archive for citation 3