okapi bm25 site www eyespy cy site draft cs1 org site todtechnologies in site:www.irs.gov

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However, the expenses must be paid or incurred for the purpose of achieving site-specific management actions recommended in a recovery plan approved under section 4(f) of the Endangered Species Act (ESA) of 1973 for the area in which the land is located

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Here's how you know

https://www.irs.gov/publications/p225

The explanations and examples in this publication reflect the IRS’s interpretation of tax laws enacted by Congress, Treasury regulations, and court decisions

Here's how you know

https://www.irs.gov/irb/2025-01_IRB

This revenue procedure explains when and how an Associate office within the Office of Chief Counsel provides technical advice, conveyed in technical advice memoranda (TAMs)