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T.C. Memo. 2000175 UNITED STATES TAX COURT ROBERT E. SIGNOR, II AND LOLA SIGNOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1476498. Filed May 26, 2000. Mark S. Fewer,
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Section references are references to specific sections of a law or regulation.
There is no specific requirement to file section references. They are typically included in legal documents or in explanatory materials related to a law or regulation.
Section references are typically filled out by including the relevant section number or range of numbers, followed by the title of the law or regulation.
The purpose of section references is to provide guidance and enable readers to easily locate and understand the specific sections being referred to in a legal document or explanatory materials.
Section references should include the relevant section number or range of numbers as well as the title of the law or regulation being referenced.
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