IRS Logo
Print - Click this link to Print this page

Legal Advice Issued by Field Attorneys

The following list presents documents prepared by Field attorneys in the Office of Chief Counsel that are reviewed by an Associate Office, and subsequently issued to field or service center campus employees of the Internal Revenue Service

NOTE: These items cannot be used or cited as precedent

 

  • 20144702F Inclusion of Funding Agreement Interest in Policy Interest
  • 20144701F Acquiring Corporation’s Use of Target’s Pre-Acquisition Qualified Research Expenses
  • 20144601F Extended Five-Year Carryback of Net Operating Losses from Operations
  • 20144201F Alternative Tax Net Operating Loss Absorption Rules
  • 20141001F Deductibility of Payment of Underwriting Costs
  • 20141002F Section 172(f)(1) Rebuttal
  • 20140202F Whether Taxpayer is Entitled to Bonus Depreciation
  • 20140201F Treatment of Premium Stabilization Reserves
  • 20134901F Gain or loss from the sale of securities reported on Forms 1120-SF
  • 20134801F Deferral of Income Recognition for Contracts for the Sale of Goods
  • 20133901F Amortization of Player Contracts
  • 20133702F Section 6404(g)
  • 20133701F Section 833(b) Special Deduction
  • 20133501F Reporting Requirements for Attorney’s Fee Paid
  • 20133303F Application of Section 6702 Penalty to Taxpayer
  • 20133302F Section 199 Claim for Photo Processing Activities
  • 20133301F Validity of Closing Agreement
  • 20133101F Whether taxpayer is entitled to a deduction for abandonment losses
  • 20132801F Deduction for Indemnification of Liability
  • 20132702F Whether sales from selling/licensing software are foreign base company income
  • 20132701F Deduction Against Nonpatronage - Sourced Income
  • 20132101F Whether holdings is a continuation of Taxpayer
  • 20131902F Treasury Regulation 1.246-5(c)(6) Use of related persons or pass-through entities       
  • 20131901F Character of Gain on Sale of Merchant Contracts
  • 20131802F Aggregation of Patronage and Non-Patronage Sourced Activities
  • 20131801F Worker Classification Issue
  • 20131701F SPV Financing Transaction
  • 20131601F Majority Shareholder
  • 20131201F Amortization of Patents
  • 20131102F Treatment of Voluntary Separation Payments under IRC § 41
  • 20131101F Authority to Sign Form 870-LT
  • 20131001F Capitalization of Litigation Fees Incurred
  • 20130501F I.R.C. § 162
  • 20130101F Gross Income and Grants to Railroads
  • 20125202F Foreign Tax Credit
  • 20125201F Analysis of Negligence Penalty and Reasonable Basis under IRC § 6662
  • 20124801F Like-Kind Exchange
  • 20124701F Whether the Mitigation Provisions contained in IRC Sections 1311 to 1314 Apply
  • 20124603F Whether Taxpayer is entitled to a claimed abandonment loss
  • 20124602F Form 1099 Requirements for Claims
  • 20124601F Transitory Corporations and I.R.C. section 351
  • 20124402F Form 1099 Requirements for Claims
  • 20124401F Capitalization of minimum royalties under section 263A
  • 20124201F Responses to Attorney Letter
  • 20124103F Income from Discharge of Indebtedness
  • 20124102F Request for Mitigation
  • 20124101F Refund with respect to the carryback of CNOL
  • 20124002F Rehabilitation Tax Credit Issue
  • 20124001F Comparability Adjustments under § 482
  • 20123905F Refund Claim
  • 20123904F Authority to Sign Form 870-LT
  • 20123903F Rebuttal to Taxpayer’s Protest
  • 20123902F Acceptance of 5 year carryback election
  • 20123901F Application of the Attorney-Client Privilege to Corporate Minutes
  • 20123801F Taxpayers Amended Return
  • 20123401F Application of Judicial Doctrines to Monetization Transaction
  • 20123201F Application of Section 263A to OREO property
  • 20123002F Bad Debt Deduction
  • 20123001F Taxation of Commercialization Agreement
  • 20121701F Gain Recognition

  • 20121602F Deduction for Chargeback Reimbursement Accrued Expense

  • 20121601F Research Credit -- Excluded Activities Funded Research

  • 20121501F Application of Mitigation Rules

  • 20121401F Research Credit – Excluded Activities Funded Research

  • 20121202F Holding Period Requirement for Dividends-Received Deduction

  • 20121201F Holding Period Requirement for Dividends-Received Deduction

  • 20115101F Temporary Taking of Two Properties Attributable to an Involuntary Conversion

  • 20115001F Non-deductibility of Certain Corporate Costs

  • 20114901F Attorney Fees Incurred to Defend Against Patent Infringement Claims and to Investigate Patents

  • 20114704F Conversion of Penalty Portion of Settlement Allocation in Class Action Lawsuit to Wages

  • 20114703F Cost Recovery of Capitalized Attorney Fees Incurred to Defend Against Patent Infringement Claims and to Investigate Patents

  • 20114702F LIFO Conformity Violation

  • 20114701F Examination of Previously examined Year in Connection with Net Operating Loss Carryback

  • 20113901F Qualifying Small Power Production Facility

  • 20113802F Income Recognition from Sales of Gift Checks by a Membership Special Entity

  • 20113801F Contribution of Inventory Approaching “best by” Date

  • 20112701F Bank Enterprise Award payment received from the U.S. Department of the Treasury Community Development Financial Institutions Fund

  • 20111701F Tax Matters Partner's Authority to Sign a Form 872-P

  • 20111101F Deductibility of Purportedly Worthless Goodwill

  • 20105101F Retroactive Re-classification of Purchases into PURPIMS

  • 20105001F Foreign Tax Credit

  • 20103901F Graduate Level Tuition Waivers as Taxable Fringe Benefits

  • 20103101F Patronage Dividend Deduction

  • 20103002F Income Tax Adjustment for Certain Payments or Discounts made in Violation of the Anti-Kickback Act, 41 U.S.C. sections 51-58

  • 20103001F TEFRA Partnership Issues

  • 20102901F Request for Legal Advice on Procedures when Dealing with Frivolous Business Returns

  • 20102602F Application of Uniform Capitalization Rules of Section 263A to Ending Physical Grain Inventory Held for Resale

  • 20102601F Wrongful Levy

  • 20101502F I.R.C. Section 833(b) Special Deduction

  • 20101501F Housing Authority Mutual Help Homeownership Opportunity Program

  • 20100902F I.R.C. Section 482 Acquisition Buy-in

  • 20100901F Use of Gift Card Disregarded Entity

  • 20100502F Use of Tax Book Value to Establish Fair Market Value of Assets

  • 20100501F Effect of Closing Agreement on Taxpayer's LIFO Definition of an Item

  • 20100301F Tax Treatment of Post-Spinoff Payments

  • 20095001F Small Ethanol Producer Credit – Qualification as an eligible small ethanol producer

  • 20094302F Execution of Form 872-P

  • 20094301F Deductibility of Statutory Stock Options under Sec. 174

  • 20093801F Separate Gift Card Company Servicing Affiliated Restaurants

  • 20093701F Collection of Employment Taxes from the Property of the Individual Single Member of a Disregarded Entity

  • 20092103F Worker Classification of Review Board Members

  • 20092102F Seizure and Sale of Right to Renew Season Tickets

  • 20092101F Advice Concerning I.R.C. Section 845(b)

  • 20090801F Deductibility of Interest by U.S. Insurance Subsidiary

  • 20085201F MEGA Tax Credit

  • 20084602F Application of Proceeds Obtained from sale of Seized Property

  • 20084601F Assessment and Collection of the Addition to Tax under I.R.C. Sec. 6651 for failing to Pay the Tax Agreed Upon in the Closing Agreement

  • 20084304F Deductibility of Anti-trust Settlement Payments

  • 20084204F Erroneous Refund of Withheld Social Security Tax

  • 20084104F Accrual of Telecast License Fees

  • 20082804F Securing Extensions of the Statute of Limitations from S Corporation Shareholders that are Grantor Trusts

  • 20082803F Involuntary Conversions of Broadcasting Equipment

  • 20082802F Relief under I.R.C. Section 1341 for Payments made to Settle Qui Tam (“Whistleblower”) Lawsuits

  • 20082801F Recognition of Gift Card Sale Proceeds

  • 20080101F Taxation of Purported Contingent Payment Sale

  • 20075201F Taxation of License Agreement

  • 20075001F Request for Advice Regarding Allowance of Application for Tentative Refund Based On Claim of Right Adjustment Pursuant to I.R.C. section 1341

  • 20074901F Gain Recognition Agreements and Reasonable Cause Exceptions under Sec. 367

  • 20074401F Newspaper Mastheads, Advertiser Accounts, and Subscriber Accounts under Section 1031

  • 20073802F Advice on the Time for Making the I.R.C. Section 847 Election

  • 20073801F Theft Loss Advisory

  • 20073301F Deductibility of a clawback payment claimed as a royalty payment

  • 20072502F Application of Rev. Rul. 89-96 to subject Retroactive Reinsurance Transaction

  • 20072501F Refund of Sec. 847 Special Estimated Tax Payments (SETP) Paid in Prior Years

  • 20072201F Deductibility of 2 1/2% Additional Tax under California Rev. and Tax. Code Sec. 17085

  • 20072101F Television Network Affiliation Agreement Issues

  • 20071801F Tax Treatment of Various Services Related to Environmental Remediation Liabilities

  • 20071702F I.R.C. Section 41(d)(4): Qualified Research; Activities after the beginning of commercial production

  • 20071701F Consent to Extend Statute of Limitations on Assessment; Execution of Waiver of Restrictions on Assessment

  • 20071101F Valuation of Excess Parts Inventory

  • 20070801F Issues relating to Agreement to Special Lien

  • 20070601F Application of Rev. Rul. 2001-8 to Rebates

  • 20070401F Temporary Markdowns Under the Lower-of-Cost-or-Market Inventory Method

  • 20065101F Amended return with tax increase and NOL carryback

  • 20064602F Form 5471 Filing and Penalty for Failure to File

  • 20064601F Worthlessness of partnership interests in and loans to

  • 20064401F Redemption of Stock

  • 20064301F Calculation of LIFO Index (I.R.C. Sec. 472)
  • 20062801F Prepayment of Electricity Discounts under Amended Power Purchase Agreement
  • 20062701F Assertion of penalties for failure to file information returns with respect to certain foreign entities
  • 20062201F PORC Audit Issues
  • 20061703F Advice regarding substantial omission and listed transaction exceptions (I.R.C. Sec. 6501)

  • 20061702F Priority of estate tax lien

  • 20061701F Vacation and bonus pay employment tax accrual

  • 20060902F Collection After Assessment

  • 20060901F Taxability of Payments to Recipients Under a State Fund

  • 20055203F Deductibility of research and experimental expenditures under I.R.C. § 174

  • 20055202F Tax treatment of Continued Dumping and Subsidy Offset Act (CDSOA) subsidy

  • 20055201F Theft Loss Advisory

  • 20052501F Need for a new Form 8655 when EIN merges occur
  • 20051802F Treatment of Certain Losses
  • 20051801F Duplicated Loss
  • 20051001F Books and Records Income Allocation Method under I.R.C. § 863
  • 20050203F Whether the subject sale and acquisition of property qualifies for like-kind exchange treatment under I.R.C. §1031
  • 20050202F The effect of I.R.C. § 6213(f) on calculations of the last date to file a petition with the Tax Court upon dismissal or discharge from bankruptcy and the statute of limitations date for making an assessment of tax
  • 20050201F Advisory Opinion on Collection of Taxes
  • 20044103F Whether a manufacturer using the Inventory Price Index Computation inventory method may properly determine its gross profit margin (to convert its selected BLS indexes to cost price indexes) using data from a selected month rather than data from the entire year (UILC 472.09-00)
  • 20044102F Has a taxpayer engaged in a valid purchase of replacement property, as described in I.R.C. § 1033(a)(2)(A), for an involuntarily converted timber cutting contract with the U.S. Forest Service (UILC 1033.00-00)
  • 20044101F Is a pipeline that is part of a crude oil gathering system of like-kind, within the meaning of I.R.C. § 1031(a), to property for which it was exchanged (UILCs 1031.01-00 and 1031.02-00)
  • 20043103F Whether the permissible variation of the simplified resale method, set forth in Treas. Reg. § 1.263A-3(d)(3)(iii)(B), requires annual increases to the total cumulative amounts of storage and handling costs capitalized to existing LIFO layers (UILCs 263A.04-00, 472.08-00)
  • 20043102F Compliance with Placed-in-Service and Written Binding Contract Rules (UILC 9999.98-00)
  • 20043101F Failure to timely file annual certifications and waivers in connection with a gain recognition agreement (UILCs 367.03-14, 6038B.03-00)
  • 20042903F Mobile Machinery Exception to Definition of Highway Vehicle (UILC 4041.04-02)

  • 20042902F A challenge in state probate court of a final Tax Court decision which provides that a spouse is relieved from joint and several liability for income taxes (UILC 9999.98-00)

  • 20042901F The manner in which taxpayers recompute their federal tax liability following the carryback of a NOL that is not fully absorbed in the carryback year (UILC 172.00-00)

  • 20042308F Valuation of a greater-than-10-percent corporate partnership for purposes of apportioning a partner’s interest expense incurred outside of the partnership (UILC 861.09-00)

  • 20042307F A determination of whether or not the taxpayers were responsible for taxes and a civil penalty owed by their partnership

  • 20042306F Evaluation of taxpayers' compliance with placed-in-service and written binding contract requirements

  • 20042305F A determination of whether or not the transaction at issue gave rise to a currently taxable event under I.R.C. § 1259 and Rev. Rul. 2003-7

  • 20042304F The proper treatment of a sales discount in the context described therein

  • 20042303F Issues relating to the ownership of a depreciable interest (UILC 167.15-00) and the limitations on casualty and theft losses of individuals (UILC 165.04-00)

  • 20042302F Timing of loss for expenditures to provide payphone access to disabled individuals

  • 20042301F Extraterritorial income exclusion

  • 20040303F Computation of tax where taxpayer makes payment to settle pending lawsuits (I.R.C. § 1341)
  • 20040302F Treatment of investigatory expenses incurred in starting up a business (I.R.C. § 195)
  • 20040301F Treatment of advances as a preferred class of equity in the context of a complete liquidation of a subsidiary (I.R.C. § 332)
  • 20032902F Deductibility of compensation expenses attributable to stock options awarded to expatriate employees; I.R.C. § 83 and 162
  • 20032901F Allocation of the I.R.C. § 6707 penalty among co-promoters
  • 20032601F I.R.C. § 6694 Penalty; U.I.L. Nos. 6694.01-00 and 6694.02-00
  • 20032401F Foreign Tax Credit Implications in Ownership-FSC Transactions
  • 20031901F TEFRA statute of limitations for assessments of tax with respect to partnership adjustments
  • 20031501F Deductibility of Insurance Premiums; Premiums as Constructive Dividends to Insured/Other Shareholders; Deferred Compensation or Dividends/Sale of Stock/Installment Redemption
Page Last Reviewed or Updated: 21-Nov-2014