Transcription of Office of Chief Counsel Internal Revenue Service …
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Office of Chief Counsel Internal Revenue Service M em ora nd um Number: 200709063 Release Date: 3/2/2007 CC:PSI:B06: ---------------- POSTF-145525-05 UILC: date: November 21, 2006 to: Associate Area Counsel (Denver) (Large & Mid-Size Business) from: Senior Technician Reviewer, Branch 6 (Passthroughs and Special Industries) subject: Request relating to proper asset classification of intermodal assets under Rev. Proc. 87-56 This Chief Counsel Advice responds to your request for assistance dated June 14, 2006. This advice may not be used or cited as precedent. LEGEND Taxpayer = ---------------------------------------- -------------- A = ---------- B = ---------- C = ------ ISSUES 1.
Office of Chief Counsel Internal Revenue Service Memorandum Number 200709063 : 07 /2/20 3 : Date se Relea CC:PSI:B06: ----- POSTF-145525-05
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