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A informal, internal document issued by the Chief Counsel of the Internal Revenue Service, typically to field staff. A GCM exams the tax law and explains IRS’s position and is entitled to limited deference, since it is merely the IRS' interpretation of a tax matter on which the Service has not sought public comment.

Synonyms: GCM, GCMs, General Counsel Memoranda
Synonyms list (a comma-separated list)
GCM, GCMs, General Counsel Memoranda