Filter citations by discovery status: All Available upon discovery Redirect upon discovery Unavailable upon discovery Auto-Validated from previous opinion draft at crawl time Citation Verified Memento 📖 http://www.irs.gov/irm/part5/irm_05-015-001.html#d0e1012 2016.04.11 📖 http://www.irs.gov/individuals/article/0,,id=96543,00.html 2016.04.11 📖 http://www.irs.gov/irm/part5/irm_05-015-001.html#d0e1381 2016.04.11