GENERAL COURT

  General Court.The name of the legislatures of Massachusetts and New Hampshire. • “General Court” was a common colonial-era term for a body that exercised judicial and legislative functions. Cf. COURT OF ASSIS-TANTS. [Blacks Law 8th]

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GENERAL COUNSEL’S MEMORANDUM

  General Counsel’s Memorandum.Tax law. 1. A written discussion, issued by the office of the Chief Counsel of the IRS, on the merits of a legal issue involving tax law. 2. A written explanation, issued by the office of the Chief Counsel of the IRS, explaining the IRS’s positions in revenue rulings and technical advice…

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