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Internal Revenue Service

Internal Revenue ServiceDepartment of the TreasuryWashington, DC 20224 Number: 201326009 Release Date: 6/28/2013 Index Number: , Party Communication: NoneDate of Communication: Not ApplicablePerson To Contact:------------------------, ID No. ---------------------------------------- ------------------------------Telephone Number:----------------------Refer Reply To:CC:PSI:B06 PLR-144688-12 Date:March 21, 2013Re: Request for Private Letter Ruling Under Sections48 167, and 168 LEGENDT axpayer=-------------------------------- --------------------------------Holdco=- ---------------------------------------- ---------------------------------------M ember1=--------------------------------- -------------Member2=------------------- ---------------------------State1=------ --------State2=--------------Project=--- ---------------------------------County1 =------------------County2=------------- ---------------Product=.

PLR-144688-12 2 Date2 = -----Dear -----: This letter responds to a letter dated October 5, 2012, and supplemental correspondence, submitted by Taxpayer requestinga private letter ruling that certain

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