memorandum

(redirected from memoranda)
Also found in: Dictionary, Thesaurus, Legal, Financial, Wikipedia.
Related to memoranda: memorandums, circulars

memorandum

1. an informal diplomatic communication, often unsigned: often summarizing the point of view of a government
2. Law a short written summary of the terms of a transaction
References in periodicals archive ?
The scope and policy content of the memoranda issued by the Obama administration is not new, but the frequency of their issuance is unprecedented.
The Memoranda of Understanding concern the cooperation between the two counties in the fields of education, energy and desalination and waste water treatment and reuse, while the Agreement concerns the cooperation on legal affairs.
Avoid writing memoranda using the question-and-answer format because reading it is tedious, and the opposing attorney likely will challenge the fraud examiner on why he or she asked a particular question but not another.
Under the memoranda of understanding, these companies intend to complete a product evaluation of the Cupria[TM] 5001 transport processor.
When the two KPMG memoranda were not produced, the IRS brought a summons enforcement action in district court.
Many practitioners have expressed concern that their clients will make a blanket waiver of privilege by disclosing all opinions or memoranda that provide a legal analysis of the tax shelter transaction.
The investors said they had relied on the offering memoranda in their decision to invest.
Trinity provides subscribers with online access to a unique database of detailed legal memoranda on collateral enforceability.
Sequa asserted that the memoranda were protected from disclosure by the attorney-client privilege and the work-product doctrine.
the "Company") is pleased to announce that the Company has signed three Memoranda of Understanding in the areas of raw material supply and product distribution, storage and marketing for the proposed Yichang phosphate project.
We recognize that pending litigation about whether field service advice memoranda must be disclosed pursuant to section 6110 of the Internal Revenue Code may preclude a fullscale discussion of this topic.