technical memorandum

基本解釋

Most of these laws include subsidiary regulations and other statutory provisions, such as technical memoranda, to give effect to the principal laws.
這些法例大多設(shè)有附屬規(guī)例及其他法定條文，例如技術(shù)備忘錄，以便實(shí)施主體法例。

Technical advice memoranda (TAMs) are not authoritative.
FORBES: Move up http://i.forbesimg.com t Move down
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.
FORBES: No Virginia, You Can't Rely On IRS Rulings