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.
2017
- 20175101F — Sec. 597 Issue PDF
- 20174901F — Subject: All-Events Test Reductions PDF
- 20174602F — I.R.C.§ 143 (g) PDF
- 20174601F — Mortgage Bonds Section I.R.C. .§ 143 PDF
- 20174501F — Mortgage bonds PDF
- 20174201F — Section 199 Software Claim PDF
- 20172901F — Deductibility of unamortized debt issuance costs PDF
- 20172801F — Assessing tax on gift not reported on Forms 709 PDF
- 20172501F — Identification of Taxpayer on Form 872 PDF
- 20171801F — Request for Transfer of Deposits PDF
- 20171601F — Qualified Research Expenses PDF
- 20171202F — Employee Discount Under Section 132 PDF
- 20171201F — Section 530 PDF
- 20170501F — Notice of Proposed Adjustment (NOPA) Review PDF
2016
- 20165301F — Section 833(c)(3) PDF
- 20165101F — Section 807(f) PDF
- 20164101F — Section 199 Domestic Production Activities Deduction PDF
- 20164001F — Short-Term Capital Gains and Taxation of Regulated Investment Companies PDF
- 20163701F — Break Fee PDF
- 20163602F — Notices of Proposed Adjustment PDF
- 20163601F — Minimum Tax Credit PDF
- 20163501F — Geological and Geophysical Expenditures PDF
- 20162901F — TEFRA PDF
- 20161801F — Tax Matters Partner PDF
- 20161401F — Calculation of Percentage Depletion PDF
- 20161102F — Agricultural Chemical Security Credit PDF
- 20161101F — Section 45 Refined Coal Credit PDF