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If it's worn on the torso, it's a shirt. If it's worn under the jersey, it's an undershirt. The lack of sleeves does not somehow make it some other kind of garment. And the rule Tanner quoted clearly acknowledges that when it says, "If the undershirt has sleeves...".
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"It is not enough to do your best; you must know what to do, and then do your best." - W. Edwards Deming
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