IRC Section 162 - TAM |
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Technical Advice Memorandum - IRC Section 162
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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
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Page Last Reviewed or Updated: March 02, 2011