On September 5, 2014, the Office of Chief Counsel, Internal Revenue Service (IRS) released an internal generic legal advice memorandum (available here) advising an IRS field agent that the statutorily ...
One of the foundations of the practice of law is the legal memorandum. Legal memos provide an objective summary and analysis of relevant legal principles,… One of the foundations of the practice of ...
On October 7, 2024, the National Labor Relations Board’s (Board) General Counsel, Jennifer Abruzzo, issued a memorandum urging the Board to find certain non-compete provisions unlawful and to remedy ...
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