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 IssuePDF 20174901F — Subject: All-Events Test ReductionsPDF 20174602F — I.R.C.§ 143 (g)PDF 20174601F — Mortgage Bonds Section I.R.C. .§ 143PDF 20174501F — Mortgage bondsPDF 20174201F — Section 199 Software ClaimPDF 20172901F — Deductibility of unamortized debt issuance costsPDF 20172801F — Assessing tax on gift not reported on Forms 709PDF 20172501F — Identification of Taxpayer on Form 872PDF 20171801F — Request for Transfer of DepositsPDF 20171601F — Qualified Research ExpensesPDF 20171202F — Employee Discount Under Section 132PDF 20171201F — Section 530PDF 20170501F — Notice of Proposed Adjustment (NOPA) ReviewPDF 2016 20165301F — Section 833(c)(3)PDF 20165101F — Section 807(f)PDF 20164101F — Section 199 Domestic Production Activities DeductionPDF 20164001F — Short-Term Capital Gains and Taxation of Regulated Investment CompaniesPDF 20163701F — Break FeePDF 20163602F — Notices of Proposed AdjustmentPDF 20163601F — Minimum Tax CreditPDF 20163501F — Geological and Geophysical ExpendituresPDF 20162901F — TEFRAPDF 20161801F — Tax Matters PartnerPDF 20161401F — Calculation of Percentage DepletionPDF 20161102F — Agricultural Chemical Security CreditPDF 20161101F — Section 45 Refined Coal CreditPDF Related Topic Legal Advice Issued by Field Attorneys