The National Office of the IRS issues private letter rulings and technical advice memoranda and these pronouncements are binding on the IRS.()
A partner's basis is increased by the amount of deductible loss that flows through from the partnership.()
发生事故时,应果断地按照现场规程的规定处理事故。调度的命令,除对人身、设备有直接危害外,均应坚决执行。()