Most of these laws include subsidiary regulations and other statutory provisions, such as technical memoranda, to give effect to the principal laws.

这些法例大多设有附属规例及其他法定条文，例如技术备忘录，以便实施主体法例。

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Technical advice memoranda (TAMs) are not authoritative.

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You can thank Tax Analysts for breaking loose much of the otherwise secret IRS law, not only PLRs, but also Chief Counsel Advice, Technical Advice Memoranda, Field Service Advice, and many other IRS missives that shed light on what the IRS is doing and thinking.

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