Internal Revenue Service Memorandum on TEFRA Notices 2025

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The exclamation mark ! (also known as exclamation point in American English) is a punctuation mark usually used after an interjection or exclamation to indicate strong feelings or to show emphasis. The exclamation mark often marks the end of a sentence, for example: Watch out!.
Apostrophe () The apostrophe is most often used to form possessives and contractions.
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hyphen, punctuation mark (-) used to connect word elements that are written disjointedly or to divide a word at the end of a line of text.
An apostrophe () is a punctuation mark that resembles an accent mark or comma and is placed at the top line of letters rather than the baseline. An apostrophe can be used to form a contraction, indicate possession, or to form the non-possessive plurals of letters, numbers, and when referring to specific words.
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