These documents are prepared by field attorneys in the Office of Chief Counsel, 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.
2013
- 20134901F — Gain or loss from the sale of securities reported on Forms 1120-SF PDF
- 20134801F — Deferral of Income Recognition for Contracts for the Sale of Goods PDF
- 20133901F — Amortization of Player Contracts PDF
- 20133702F — Section 6404(g) PDF
- 20133701F — Section 833(b) Special Deduction PDF
- 20133501F — Reporting Requirements for Attorney's Fee Paid PDF
- 20133303F — Application of Section 6702 Penalty to Taxpayer PDF
- 20133302F — Section 199 Claim for Photo Processing Activities PDF
- 20133301F — Validity of Closing Agreement PDF
- 20133101F — Whether taxpayer is entitled to a deduction for abandonment losses PDF
- 20132801F — Deduction for Indemnification of Liability PDF
- 20132702F — Whether sales from selling/licensing software are foreign base company income PDF
- 20132701F — Deduction Against Nonpatronage - Sourced Income PDF
- 20132101F — Whether holdings is a continuation of Taxpayer PDF
- 20131902F — Treasury Regulation 1.246-5(c)(6) Use of related persons or pass-through entities PDF
- 20131901F — Character of Gain on Sale of Merchant Contracts PDF
- 20131802F — Aggregation of Patronage and Non-Patronage Sourced Activities PDF
- 20131801F — Worker Classification Issue PDF
- 20131701F — SPV Financing Transaction PDF
- 20131601F — Majority Shareholder PDF
- 20131201F — Amortization of Patents PDF
- 20131102F — Treatment of Voluntary Separation Payments under IRC § 41 PDF
- 20131101F — Authority to Sign Form 870-LT PDF
- 20131001F — Capitalization of Litigation Fees Incurred PDF
- 20130501F — I.R.C. § 162 PDF
- 20130101F — Gross Income and Grants to Railroads PDF
2012
- 20125202F — Foreign Tax Credit PDF
- 20125201F — Analysis of Negligence Penalty and Reasonable Basis under IRC § 6662 PDF
- 20124801F — Like-Kind Exchange PDF
- 20124701F — Whether the Mitigation Provisions contained in IRC Sections 1311 to 1314 Apply PDF
- 20124603F — Whether Taxpayer is entitled to a claimed abandonment loss PDF
- 20124602F — Form 1099 Requirements for Claims PDF
- 20124601F — Transitory Corporations and I.R.C. section 351 PDF
- 20124402F — Form 1099 Requirements for Claims PDF
- 20124401F — Capitalization of minimum royalties under section 263A PDF
- 20124201F — Responses to Attorney Letter PDF
- 20124103F — Income from Discharge of Indebtedness PDF
- 20124102F — Request for Mitigation PDF
- 20124101F — Refund with respect to the carryback of CNOL PDF
- 20124002F — Rehabilitation Tax Credit Issue PDF
- 20124001F — Comparability Adjustments under § 482 PDF
- 20123905F — Refund Claim PDF
- 20123904F — Authority to Sign Form 870-LT PDF
- 20123903F — Rebuttal to Taxpayer's Protest PDF
- 20123902F — Acceptance of 5 year carryback election PDF
- 20123901F — Application of the Attorney-Client Privilege to Corporate Minutes PDF
- 20123801F — Taxpayers Amended Return PDF
- 20123401F — Application of Judicial Doctrines to Monetization Transaction PDF
- 20123201F — Application of Section 263A to OREO property PDF
- 20123002F — Bad Debt Deduction PDF
- 20123001F — Taxation of Commercialization Agreement PDF
- 20121701F — Gain Recognition PDF
- 20121602F — Deduction for Chargeback Reimbursement Accrued Expense PDF
- 20121601F — Research Credit -- Excluded Activities Funded Research PDF
- 20121501F — Application of Mitigation Rules PDF
- 20121401F — Research Credit – Excluded Activities Funded Research PDF
- 20121202F — Holding Period Requirement for Dividends-Received Deduction PDF
- 20121201F — Holding Period Requirement for Dividends-Received Deduction PDF