Search results with tag "Chief counsel internal revenue service"
Office of Chief Counsel Internal Revenue Service …
www.irs.govOffice of Chief Counsel Internal Revenue Service memorandum CC:LM:RFP:CHI:2:POSTF-151402-01 MJCalabrese date: to: Joe Jason, Internal Revenue Financial Products Specialist, and Pat Perrone, Internal Revenue Agent
Office of Chief Counsel Internal Revenue Service …
www.irs.govOffice of Chief Counsel Internal Revenue Service Memorandum Number: 200840001 Release Date: 10/3/2008 CC:PA:04 GL-130545-08 UILC: 6321.00-00 date: August 28, 2008 to: Richard T. Cummings General Attorney (Hartford)
Office of Chief Counsel Internal Revenue Service …
www.irs.govOffice of Chief Counsel Internal Revenue Service Memorandum Number 200709063 : 07 /2/20 3 : Date se Relea CC:PSI:B06: ----- POSTF-145525-05
Office of Chief Counsel Internal Revenue Service …
www.irs.govInternal Revenue Service memorandum CC:TEGE:EOEG:ET2:SLHartford FILES-102495-07 . UILC: 61.00-00, 3101.00-00, 3111.00-00, 3402.00-00 . date: October 22, 2008 . to ... require that the payment be in settlement of a claim in order to be excluded from gross income. Section 1.104-1(c) of the Income Tax
February 13, 2019 Mr. William M. Paul Mr. Scott K ...
www.aicpa.org1 February 13, 2019 Mr. William M. Paul Mr. Scott K. Dinwiddie Acting Chief Counsel Associate Chief Counsel Internal Revenue Service Income Tax & Accounting
Office of Chief Counsel Internal Revenue Service …
www.irs.govPOSTU-104922-16 5 executed. In cases like this, the “reformation” appears to be more of a modification. Similarly, in this case, the purpose of the Modification Order was not to resolve a conflict
Office of Chief Counsel Internal Revenue Service …
www.irs.govPRESP-106008-03 3 In The Church in Boston v. Commissioner, 71 T.C. 102 (November 1, 1978), the Tax Court considered, for purposes of the definition of charitable under section 501(c)(3),