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IRC Section 162 - TAM

Technical Advice Memorandum - IRC Section 162

Issue TAM Number
Whether Taxpayer may deduct the value of land previously received by it tax-free under the Alaska Native Claims Settlement Act (ANCSA) and conveyed to City as required by section 14(c)(3) of ANCSA.

TAM-200147012  

7/7/2001

Page Last Reviewed or Updated: 29-Jan-2014