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 Related topic Legal Advice Issued by Field Attorneys
