1Internal Revenue Service, Internal Revenue Manual 4.42.6 Glossary, http://www.irs.gov/irm/part4/irm_04-042-006.html (last accessed Dec. 22, 2009).
1Internal Revenue Service, Internal Revenue Manual 4.42.6 Glossary, http://www.irs.gov/irm/part4/irm_04-042-006.html (last accessed Dec. 22, 2009).