rApril 18, 2016IRB No. 2016-16 \rApril 18, 2016. 4 THIS DOCUMENT IS NOT TO BE RELIED UPON OR...

4

Transcript of rApril 18, 2016IRB No. 2016-16 \rApril 18, 2016. 4 THIS DOCUMENT IS NOT TO BE RELIED UPON OR...

  • NOCLKDBTypewritten TextIRB No. 2016-16 April 18, 2016

    NOCLKDBTypewritten Text

    NOCLKDBTypewritten Text

    NOCLKDBTypewritten Text

    NOCLKDBTypewritten Text

    NOCLKDBTypewritten Text

  • 4

    THIS DOCUMENT IS NOT TO BE RELIED UPON OR

    OTHERWISE CITED AS PRECEDENT BY TAXPAYERS

    Recommendation: Nonacquiescence.

    Sue-Jean Kim Attorney (Income Tax & Accounting)

    Reviewers:

    Approved: WILLIAM J. WILKINS Chief Counsel Internal Revenue Service

    By: SCOTT K. DINWIDDIE Acting Associate Chief Counsel (Income Tax & Accounting)