id sid tid token lemma pos www-irs-gov-3280 1 1 Internal Internal NNP www-irs-gov-3280 1 2 Revenue Revenue NNP www-irs-gov-3280 1 3 Bulletin Bulletin NNP www-irs-gov-3280 1 4 : : : www-irs-gov-3280 1 5 2014 2014 CD www-irs-gov-3280 1 6 - - SYM www-irs-gov-3280 1 7 16 16 CD www-irs-gov-3280 1 8 | | NNP www-irs-gov-3280 1 9 Internal Internal NNP www-irs-gov-3280 1 10 Revenue Revenue NNP www-irs-gov-3280 1 11 Service Service NNP www-irs-gov-3280 1 12 Skip Skip NNP www-irs-gov-3280 1 13 to to IN www-irs-gov-3280 1 14 main main JJ www-irs-gov-3280 1 15 content content NN www-irs-gov-3280 1 16 An an DT www-irs-gov-3280 1 17 official official JJ www-irs-gov-3280 1 18 website website NN www-irs-gov-3280 1 19 of of IN www-irs-gov-3280 1 20 the the DT www-irs-gov-3280 1 21 United United NNP www-irs-gov-3280 1 22 States States NNP www-irs-gov-3280 1 23 Government Government NNP www-irs-gov-3280 1 24 English English NNP www-irs-gov-3280 1 25 Español Español NNP www-irs-gov-3280 1 26 中文 中文 NNP www-irs-gov-3280 1 27 ( ( -LRB- www-irs-gov-3280 1 28 简体 简体 NNP www-irs-gov-3280 1 29 ) ) -RRB- www-irs-gov-3280 1 30 中文 中文 NNP www-irs-gov-3280 1 31 ( ( -LRB- www-irs-gov-3280 1 32 繁體 繁體 NNP www-irs-gov-3280 1 33 ) ) -RRB- www-irs-gov-3280 1 34 한국어 한국어 NNP www-irs-gov-3280 1 35 Русский Русский NNP www-irs-gov-3280 1 36 Tiếng Tiếng NNP www-irs-gov-3280 1 37 Việt Việt NNP www-irs-gov-3280 1 38 Kreyòl Kreyòl NNP www-irs-gov-3280 1 39 ayisyen ayisyen NN www-irs-gov-3280 1 40 Information Information NNP www-irs-gov-3280 1 41 Menu Menu NNP www-irs-gov-3280 1 42 Help Help NNP www-irs-gov-3280 1 43 News News NNP www-irs-gov-3280 1 44 Charities Charities NNP www-irs-gov-3280 1 45 & & CC www-irs-gov-3280 1 46 Nonprofits Nonprofits NNP www-irs-gov-3280 1 47 Tax Tax NNP www-irs-gov-3280 1 48 Pros Pros NNP www-irs-gov-3280 1 49 Search Search NNP www-irs-gov-3280 1 50 Toggle Toggle NNP www-irs-gov-3280 1 51 search search NN www-irs-gov-3280 1 52 Search Search NNP www-irs-gov-3280 1 53 Include Include NNP www-irs-gov-3280 1 54 Historical Historical NNP www-irs-gov-3280 1 55 Content Content NNP www-irs-gov-3280 1 56 - - HYPH www-irs-gov-3280 1 57 Any Any NNP www-irs-gov-3280 1 58 - - HYPH www-irs-gov-3280 1 59 No no NN www-irs-gov-3280 1 60 Include Include NNP www-irs-gov-3280 1 61 Historical Historical NNP www-irs-gov-3280 1 62 Content Content NNP www-irs-gov-3280 1 63 - - HYPH www-irs-gov-3280 1 64 Any any DT www-irs-gov-3280 1 65 - - HYPH www-irs-gov-3280 1 66 No no NN www-irs-gov-3280 1 67 Search search NN www-irs-gov-3280 1 68 Help help NN www-irs-gov-3280 1 69 Menu Menu NNP www-irs-gov-3280 1 70 Mobile Mobile NNP www-irs-gov-3280 1 71 Help Help NNP www-irs-gov-3280 1 72 Menu Menu NNP www-irs-gov-3280 1 73 Toggle Toggle NNP www-irs-gov-3280 1 74 menu menu NN www-irs-gov-3280 1 75 Main Main NNP www-irs-gov-3280 1 76 navigation navigation NN www-irs-gov-3280 1 77 mobile mobile NN www-irs-gov-3280 1 78 File File NNP www-irs-gov-3280 1 79 Overview Overview NNP www-irs-gov-3280 1 80 INFORMATION INFORMATION VBD www-irs-gov-3280 1 81 FOR for IN www-irs-gov-3280 1 82 … … NFP www-irs-gov-3280 1 83 Individuals individual NNS www-irs-gov-3280 1 84 For for IN www-irs-gov-3280 1 85 you -PRON- PRP www-irs-gov-3280 1 86 and and CC www-irs-gov-3280 1 87 your -PRON- PRP$ www-irs-gov-3280 1 88 family family NN www-irs-gov-3280 1 89 International International NNP www-irs-gov-3280 1 90 Taxpayers Taxpayers NNPS www-irs-gov-3280 1 91 Individuals individual NNS www-irs-gov-3280 1 92 abroad abroad RB www-irs-gov-3280 1 93 and and CC www-irs-gov-3280 1 94 more more JJR www-irs-gov-3280 1 95 Business Business NNP www-irs-gov-3280 1 96 & & CC www-irs-gov-3280 1 97 Self Self NNP www-irs-gov-3280 1 98 Employed Employed NNP www-irs-gov-3280 1 99 EINs EINs NNP www-irs-gov-3280 1 100 and and CC www-irs-gov-3280 1 101 other other JJ www-irs-gov-3280 1 102 information information NN www-irs-gov-3280 1 103 Government Government NNP www-irs-gov-3280 1 104 Entities Entities NNPS www-irs-gov-3280 1 105 FILING file VBG www-irs-gov-3280 1 106 FOR for IN www-irs-gov-3280 1 107 INDIVIDUALS individual NNS www-irs-gov-3280 1 108 How how WRB www-irs-gov-3280 1 109 to to TO www-irs-gov-3280 1 110 File file VB www-irs-gov-3280 1 111 When when WRB www-irs-gov-3280 1 112 to to IN www-irs-gov-3280 1 113 File file VB www-irs-gov-3280 1 114 Where where WRB www-irs-gov-3280 1 115 to to TO www-irs-gov-3280 1 116 File file VB www-irs-gov-3280 1 117 Update update NN www-irs-gov-3280 1 118 My -PRON- PRP$ www-irs-gov-3280 1 119 Information information NN www-irs-gov-3280 1 120 POPULAR POPULAR NNP www-irs-gov-3280 1 121 Get get VB www-irs-gov-3280 1 122 My -PRON- PRP$ www-irs-gov-3280 1 123 Payment Payment NNP www-irs-gov-3280 1 124 Coronavirus Coronavirus NNP www-irs-gov-3280 1 125 Tax Tax NNP www-irs-gov-3280 1 126 Relief Relief NNP www-irs-gov-3280 1 127 Free Free NNP www-irs-gov-3280 1 128 File File NNP www-irs-gov-3280 1 129 File file NN www-irs-gov-3280 1 130 an an DT www-irs-gov-3280 1 131 Extension extension NN www-irs-gov-3280 1 132 Get get VB www-irs-gov-3280 1 133 an an DT www-irs-gov-3280 1 134 Identity Identity NNP www-irs-gov-3280 1 135 Protection Protection NNP www-irs-gov-3280 1 136 PIN PIN NNP www-irs-gov-3280 1 137 ( ( -LRB- www-irs-gov-3280 1 138 IP IP NNP www-irs-gov-3280 1 139 PIN PIN NNP www-irs-gov-3280 1 140 ) ) -RRB- www-irs-gov-3280 1 141 Pay pay VB www-irs-gov-3280 1 142 Overview Overview NNP www-irs-gov-3280 1 143 PAY PAY NNP www-irs-gov-3280 1 144 BY by IN www-irs-gov-3280 1 145 Bank Bank NNP www-irs-gov-3280 1 146 Account Account NNP www-irs-gov-3280 1 147 ( ( -LRB- www-irs-gov-3280 1 148 Direct direct JJ www-irs-gov-3280 1 149 Pay Pay NNP www-irs-gov-3280 1 150 ) ) -RRB- www-irs-gov-3280 1 151 Debit Debit NNP www-irs-gov-3280 1 152 or or CC www-irs-gov-3280 1 153 Credit Credit NNP www-irs-gov-3280 1 154 Card Card NNP www-irs-gov-3280 1 155 Payment Payment NNP www-irs-gov-3280 1 156 Plan Plan NNP www-irs-gov-3280 1 157 ( ( -LRB- www-irs-gov-3280 1 158 Installment Installment NNP www-irs-gov-3280 1 159 Agreement Agreement NNP www-irs-gov-3280 1 160 ) ) -RRB- www-irs-gov-3280 1 161 Electronic Electronic NNP www-irs-gov-3280 1 162 Federal Federal NNP www-irs-gov-3280 1 163 Tax Tax NNP www-irs-gov-3280 1 164 Payment Payment NNP www-irs-gov-3280 1 165 System System NNP www-irs-gov-3280 1 166 ( ( -LRB- www-irs-gov-3280 1 167 EFTPS EFTPS NNP www-irs-gov-3280 1 168 ) ) -RRB- www-irs-gov-3280 1 169 POPULAR POPULAR NNP www-irs-gov-3280 1 170 View view VB www-irs-gov-3280 1 171 Your -PRON- PRP$ www-irs-gov-3280 1 172 Account Account NNP www-irs-gov-3280 1 173 Tax Tax NNP www-irs-gov-3280 1 174 Withholding Withholding NNP www-irs-gov-3280 1 175 Estimator estimator NN www-irs-gov-3280 1 176 Estimated estimate VBD www-irs-gov-3280 1 177 Taxes Taxes NNP www-irs-gov-3280 1 178 Penalties Penalties NNPS www-irs-gov-3280 1 179 Refunds Refunds NNPS www-irs-gov-3280 1 180 Overview Overview NNP www-irs-gov-3280 1 181 Where where WRB www-irs-gov-3280 1 182 's be VBZ www-irs-gov-3280 1 183 My -PRON- PRP$ www-irs-gov-3280 1 184 Refund refund NN www-irs-gov-3280 1 185 What what WP www-irs-gov-3280 1 186 to to TO www-irs-gov-3280 1 187 Expect expect VB www-irs-gov-3280 1 188 Direct direct JJ www-irs-gov-3280 1 189 Deposit Deposit NNP www-irs-gov-3280 1 190 Reduced Reduced NNP www-irs-gov-3280 1 191 Refunds Refunds NNP www-irs-gov-3280 1 192 Fix Fix NNP www-irs-gov-3280 1 193 / / SYM www-irs-gov-3280 1 194 Correct correct VB www-irs-gov-3280 1 195 a a DT www-irs-gov-3280 1 196 Return Return NNP www-irs-gov-3280 1 197 Credits Credits NNPS www-irs-gov-3280 1 198 & & CC www-irs-gov-3280 1 199 Deductions Deductions NNP www-irs-gov-3280 1 200 Overview Overview NNP www-irs-gov-3280 1 201 INFORMATION INFORMATION VBD www-irs-gov-3280 1 202 FOR for IN www-irs-gov-3280 1 203 ... ... . www-irs-gov-3280 2 1 Individuals individual NNS www-irs-gov-3280 2 2 For for IN www-irs-gov-3280 2 3 you -PRON- PRP 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www-irs-gov-3280 2 30 Coverage Coverage NNP www-irs-gov-3280 2 31 Retirement Retirement NNP www-irs-gov-3280 2 32 Savings Savings NNP www-irs-gov-3280 2 33 Forms Forms NNPS www-irs-gov-3280 2 34 & & CC www-irs-gov-3280 2 35 Instructions Instructions NNP www-irs-gov-3280 2 36 Overview Overview NNP www-irs-gov-3280 2 37 FORMS FORMS NNP www-irs-gov-3280 2 38 & & CC www-irs-gov-3280 2 39 INSTRUCTIONS INSTRUCTIONS NNP www-irs-gov-3280 2 40 Form Form NNP www-irs-gov-3280 2 41 1040 1040 CD www-irs-gov-3280 2 42 Individual Individual NNP www-irs-gov-3280 2 43 Tax Tax NNP www-irs-gov-3280 2 44 Return Return NNP www-irs-gov-3280 2 45 Form form NN www-irs-gov-3280 2 46 1040 1040 CD www-irs-gov-3280 2 47 Instructions Instructions NNP www-irs-gov-3280 2 48 Instructions Instructions NNP www-irs-gov-3280 2 49 for for IN www-irs-gov-3280 2 50 Form Form NNP www-irs-gov-3280 2 51 1040 1040 CD www-irs-gov-3280 2 52 Form Form NNP www-irs-gov-3280 2 53 W-9 W-9 NNP www-irs-gov-3280 2 54 Request Request NNP www-irs-gov-3280 2 55 for for IN www-irs-gov-3280 2 56 Taxpayer Taxpayer NNP www-irs-gov-3280 2 57 Identification Identification NNP www-irs-gov-3280 2 58 Number Number NNP www-irs-gov-3280 2 59 ( ( -LRB- www-irs-gov-3280 2 60 TIN TIN NNP www-irs-gov-3280 2 61 ) ) -RRB- www-irs-gov-3280 2 62 and and CC www-irs-gov-3280 2 63 Certification Certification NNP www-irs-gov-3280 2 64 Form Form NNP www-irs-gov-3280 2 65 4506-T 4506-t CD www-irs-gov-3280 2 66 Request request NN www-irs-gov-3280 2 67 for for IN www-irs-gov-3280 2 68 Transcript Transcript NNP www-irs-gov-3280 2 69 of of IN www-irs-gov-3280 2 70 Tax Tax NNP www-irs-gov-3280 2 71 Return Return NNP www-irs-gov-3280 2 72 Form Form NNP www-irs-gov-3280 2 73 W-4 W-4 NNP www-irs-gov-3280 2 74 Employee Employee NNP www-irs-gov-3280 2 75 's 's POS www-irs-gov-3280 2 76 Withholding Withholding NNP www-irs-gov-3280 2 77 Certificate Certificate NNP www-irs-gov-3280 2 78 Form Form NNP www-irs-gov-3280 2 79 941 941 CD www-irs-gov-3280 2 80 Employer Employer NNP www-irs-gov-3280 2 81 's 's POS www-irs-gov-3280 2 82 Quarterly Quarterly NNP www-irs-gov-3280 2 83 Federal Federal NNP www-irs-gov-3280 2 84 Tax Tax NNP www-irs-gov-3280 2 85 Return Return NNP www-irs-gov-3280 2 86 Form Form NNP www-irs-gov-3280 2 87 W-2 W-2 NNP www-irs-gov-3280 2 88 Employers Employers NNPS www-irs-gov-3280 2 89 engaged engage VBD www-irs-gov-3280 2 90 in in IN www-irs-gov-3280 2 91 a a DT www-irs-gov-3280 2 92 trade trade NN www-irs-gov-3280 2 93 or or CC www-irs-gov-3280 2 94 business business NN www-irs-gov-3280 2 95 who who WP www-irs-gov-3280 2 96 pay pay VBP www-irs-gov-3280 2 97 compensation compensation NN www-irs-gov-3280 2 98 Form Form NNP www-irs-gov-3280 2 99 9465 9465 CD www-irs-gov-3280 2 100 Installment Installment NNP www-irs-gov-3280 2 101 Agreement Agreement NNP www-irs-gov-3280 2 102 Request Request NNP www-irs-gov-3280 2 103 POPULAR POPULAR NNP www-irs-gov-3280 2 104 FOR for IN www-irs-gov-3280 2 105 TAX TAX NNP www-irs-gov-3280 2 106 PROS PROS NNP www-irs-gov-3280 2 107 Form Form NNP www-irs-gov-3280 2 108 1040-X 1040-x CD www-irs-gov-3280 2 109 Amend amend VB www-irs-gov-3280 2 110 / / SYM www-irs-gov-3280 2 111 Fix Fix NNP www-irs-gov-3280 2 112 Return Return NNP www-irs-gov-3280 2 113 Form Form NNP www-irs-gov-3280 2 114 2848 2848 CD www-irs-gov-3280 2 115 Apply apply VB www-irs-gov-3280 2 116 for for IN www-irs-gov-3280 2 117 Power Power NNP www-irs-gov-3280 2 118 of of IN www-irs-gov-3280 2 119 Attorney Attorney NNP www-irs-gov-3280 2 120 Form Form NNP www-irs-gov-3280 2 121 W-7 W-7 NNP www-irs-gov-3280 2 122 Apply Apply NNP www-irs-gov-3280 2 123 for for IN www-irs-gov-3280 2 124 an an DT www-irs-gov-3280 2 125 ITIN ITIN NNP www-irs-gov-3280 2 126 Circular Circular NNP www-irs-gov-3280 2 127 230 230 CD www-irs-gov-3280 2 128 Rules rule NNS www-irs-gov-3280 2 129 Governing govern VBG www-irs-gov-3280 2 130 Practice practice NN www-irs-gov-3280 2 131 before before IN www-irs-gov-3280 2 132 IRS IRS NNP www-irs-gov-3280 2 133 Search Search NNP www-irs-gov-3280 2 134 Include include VBP www-irs-gov-3280 2 135 Historical Historical NNP www-irs-gov-3280 2 136 Content Content NNP www-irs-gov-3280 2 137 - - HYPH www-irs-gov-3280 2 138 Any Any NNP www-irs-gov-3280 2 139 - - HYPH www-irs-gov-3280 2 140 No no NN www-irs-gov-3280 2 141 Include Include NNP www-irs-gov-3280 2 142 Historical Historical NNP www-irs-gov-3280 2 143 Content Content NNP www-irs-gov-3280 2 144 - - HYPH www-irs-gov-3280 2 145 Any any DT www-irs-gov-3280 2 146 - - HYPH www-irs-gov-3280 2 147 No no NN www-irs-gov-3280 2 148 Search Search NNP www-irs-gov-3280 2 149 Information information NN www-irs-gov-3280 2 150 Menu Menu NNP www-irs-gov-3280 2 151 Help Help NNP www-irs-gov-3280 2 152 News News NNP www-irs-gov-3280 2 153 Charities Charities NNP www-irs-gov-3280 2 154 & & CC www-irs-gov-3280 2 155 Nonprofits Nonprofits NNP www-irs-gov-3280 2 156 Tax Tax NNP www-irs-gov-3280 2 157 Pros Pros NNP www-irs-gov-3280 2 158 File file VBP www-irs-gov-3280 2 159 Overview overview NN www-irs-gov-3280 2 160 INFORMATION INFORMATION VBD www-irs-gov-3280 2 161 FOR for IN www-irs-gov-3280 2 162 … … NFP www-irs-gov-3280 2 163 Individuals Individuals NNPS www-irs-gov-3280 2 164 International International NNP www-irs-gov-3280 2 165 Taxpayers Taxpayers NNPS www-irs-gov-3280 2 166 Business Business NNP www-irs-gov-3280 2 167 & & CC www-irs-gov-3280 2 168 Self Self NNP www-irs-gov-3280 2 169 Employed Employed NNP www-irs-gov-3280 2 170 Government Government NNP www-irs-gov-3280 2 171 Entities Entities NNPS www-irs-gov-3280 2 172 FILING file VBG www-irs-gov-3280 2 173 FOR for IN www-irs-gov-3280 2 174 INDIVIDUALS individual NNS www-irs-gov-3280 2 175 How how WRB www-irs-gov-3280 2 176 to to TO www-irs-gov-3280 2 177 File file VB www-irs-gov-3280 2 178 When when WRB www-irs-gov-3280 2 179 to to IN www-irs-gov-3280 2 180 File file VB www-irs-gov-3280 2 181 Where where WRB www-irs-gov-3280 2 182 to to TO www-irs-gov-3280 2 183 File file VB www-irs-gov-3280 2 184 Update update NN www-irs-gov-3280 2 185 My -PRON- PRP$ www-irs-gov-3280 2 186 Information information NN www-irs-gov-3280 2 187 POPULAR POPULAR NNP www-irs-gov-3280 2 188 Get get VB www-irs-gov-3280 2 189 My -PRON- PRP$ www-irs-gov-3280 2 190 Payment Payment NNP www-irs-gov-3280 2 191 Coronavirus Coronavirus NNP www-irs-gov-3280 2 192 Tax Tax NNP www-irs-gov-3280 2 193 Relief Relief NNP www-irs-gov-3280 2 194 Free Free NNP www-irs-gov-3280 2 195 File File NNP www-irs-gov-3280 2 196 File file NN www-irs-gov-3280 2 197 an an DT www-irs-gov-3280 2 198 Extension extension NN www-irs-gov-3280 2 199 Get get VB www-irs-gov-3280 2 200 an an DT www-irs-gov-3280 2 201 Identity Identity NNP www-irs-gov-3280 2 202 Protection Protection NNP www-irs-gov-3280 2 203 PIN PIN NNP www-irs-gov-3280 2 204 ( ( -LRB- www-irs-gov-3280 2 205 IP IP NNP www-irs-gov-3280 2 206 PIN PIN NNP www-irs-gov-3280 2 207 ) ) -RRB- www-irs-gov-3280 2 208 Pay pay VB www-irs-gov-3280 2 209 Overview Overview NNP www-irs-gov-3280 2 210 PAY PAY NNP www-irs-gov-3280 2 211 BY by IN www-irs-gov-3280 2 212 Bank Bank NNP www-irs-gov-3280 2 213 Account Account NNP www-irs-gov-3280 2 214 ( ( -LRB- www-irs-gov-3280 2 215 Direct direct JJ www-irs-gov-3280 2 216 Pay Pay NNP www-irs-gov-3280 2 217 ) ) -RRB- www-irs-gov-3280 2 218 Debit Debit NNP www-irs-gov-3280 2 219 or or CC www-irs-gov-3280 2 220 Credit Credit NNP www-irs-gov-3280 2 221 Card Card NNP www-irs-gov-3280 2 222 Payment Payment NNP www-irs-gov-3280 2 223 Plan Plan NNP www-irs-gov-3280 2 224 ( ( -LRB- www-irs-gov-3280 2 225 Installment Installment NNP www-irs-gov-3280 2 226 Agreement Agreement NNP www-irs-gov-3280 2 227 ) ) -RRB- www-irs-gov-3280 2 228 Electronic Electronic NNP www-irs-gov-3280 2 229 Federal Federal NNP www-irs-gov-3280 2 230 Tax Tax NNP www-irs-gov-3280 2 231 Payment Payment NNP www-irs-gov-3280 2 232 System System NNP www-irs-gov-3280 2 233 ( ( -LRB- www-irs-gov-3280 2 234 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www-irs-gov-3280 2 259 Fix Fix NNP www-irs-gov-3280 2 260 / / SYM www-irs-gov-3280 2 261 Correct correct VB www-irs-gov-3280 2 262 a a DT www-irs-gov-3280 2 263 Return Return NNP www-irs-gov-3280 2 264 Credits Credits NNPS www-irs-gov-3280 2 265 & & CC www-irs-gov-3280 2 266 Deductions Deductions NNP www-irs-gov-3280 2 267 Overview Overview NNP www-irs-gov-3280 2 268 INFORMATION INFORMATION VBD www-irs-gov-3280 2 269 FOR for IN www-irs-gov-3280 2 270 ... ... . www-irs-gov-3280 3 1 Individuals Individuals NNP www-irs-gov-3280 3 2 Businesses Businesses NNPS www-irs-gov-3280 3 3 & & CC www-irs-gov-3280 3 4 Self Self NNP www-irs-gov-3280 3 5 - - HYPH www-irs-gov-3280 3 6 Employed Employed NNP www-irs-gov-3280 3 7 POPULAR POPULAR NNP www-irs-gov-3280 3 8 Earned Earned NNP www-irs-gov-3280 3 9 Income Income NNP www-irs-gov-3280 3 10 Credit Credit NNP www-irs-gov-3280 3 11 ( ( -LRB- www-irs-gov-3280 3 12 EITC EITC NNP www-irs-gov-3280 3 13 ) ) -RRB- www-irs-gov-3280 3 14 Child Child NNP 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L. NNP www-irs-gov-3280 13 2 106–170 106–170 CD www-irs-gov-3280 13 3 , , , www-irs-gov-3280 13 4 the the DT www-irs-gov-3280 13 5 Ticket ticket NN www-irs-gov-3280 13 6 to to IN www-irs-gov-3280 13 7 Work work VB www-irs-gov-3280 13 8 and and CC www-irs-gov-3280 13 9 Work Work NNP www-irs-gov-3280 13 10 Incentives Incentives NNPS www-irs-gov-3280 13 11 Improvement Improvement NNP www-irs-gov-3280 13 12 Act Act NNP www-irs-gov-3280 13 13 of of IN www-irs-gov-3280 13 14 1999 1999 CD www-irs-gov-3280 13 15 , , , www-irs-gov-3280 13 16 which which WDT www-irs-gov-3280 13 17 requires require VBZ www-irs-gov-3280 13 18 the the DT www-irs-gov-3280 13 19 Secretary Secretary NNP www-irs-gov-3280 13 20 of of IN www-irs-gov-3280 13 21 the the DT www-irs-gov-3280 13 22 Treasury Treasury NNP www-irs-gov-3280 13 23 to to TO www-irs-gov-3280 13 24 report report VB www-irs-gov-3280 13 25 annually annually RB www-irs-gov-3280 13 26 to to IN www-irs-gov-3280 13 27 the the DT www-irs-gov-3280 13 28 public public NN www-irs-gov-3280 13 29 concerning concern VBG www-irs-gov-3280 13 30 Advance Advance NNP www-irs-gov-3280 13 31 Pricing Pricing NNP www-irs-gov-3280 13 32 Agreements Agreements NNPS www-irs-gov-3280 13 33 ( ( -LRB- www-irs-gov-3280 13 34 APAs apa NNS www-irs-gov-3280 13 35 ) ) -RRB- www-irs-gov-3280 13 36 and and CC www-irs-gov-3280 13 37 the the DT www-irs-gov-3280 13 38 APMA APMA NNP www-irs-gov-3280 13 39 Program Program NNP www-irs-gov-3280 13 40 . . . www-irs-gov-3280 14 1 The the DT www-irs-gov-3280 14 2 first first JJ www-irs-gov-3280 14 3 report report NN www-irs-gov-3280 14 4 covered cover VBN www-irs-gov-3280 14 5 calendar calendar NN www-irs-gov-3280 14 6 years year NNS www-irs-gov-3280 14 7 1991 1991 CD www-irs-gov-3280 14 8 through through IN www-irs-gov-3280 14 9 1999 1999 CD www-irs-gov-3280 14 10 . . . www-irs-gov-3280 15 1 Subsequent subsequent JJ www-irs-gov-3280 15 2 reports report NNS www-irs-gov-3280 15 3 covered cover VBD www-irs-gov-3280 15 4 separately separately RB www-irs-gov-3280 15 5 each each DT www-irs-gov-3280 15 6 calendar calendar NN www-irs-gov-3280 15 7 year year NN www-irs-gov-3280 15 8 from from IN www-irs-gov-3280 15 9 2000 2000 CD www-irs-gov-3280 15 10 through through IN www-irs-gov-3280 15 11 2012 2012 CD www-irs-gov-3280 15 12 . . . www-irs-gov-3280 16 1 This this DT www-irs-gov-3280 16 2 Fifteenth fifteenth JJ www-irs-gov-3280 16 3 report report NN www-irs-gov-3280 16 4 describes describe VBZ www-irs-gov-3280 16 5 the the DT www-irs-gov-3280 16 6 experience experience NN www-irs-gov-3280 16 7 , , , www-irs-gov-3280 16 8 structure structure NN www-irs-gov-3280 16 9 , , , www-irs-gov-3280 16 10 and and CC www-irs-gov-3280 16 11 activities activity NNS www-irs-gov-3280 16 12 of of IN www-irs-gov-3280 16 13 the the DT www-irs-gov-3280 16 14 APMA APMA NNP www-irs-gov-3280 16 15 Program Program NNP www-irs-gov-3280 16 16 during during IN www-irs-gov-3280 16 17 calendar calendar NNP www-irs-gov-3280 16 18 year year NN www-irs-gov-3280 16 19 2013 2013 CD www-irs-gov-3280 16 20 . . . www-irs-gov-3280 17 1 It -PRON- PRP www-irs-gov-3280 17 2 does do VBZ www-irs-gov-3280 17 3 not not RB www-irs-gov-3280 17 4 provide provide VB www-irs-gov-3280 17 5 guidance guidance NN www-irs-gov-3280 17 6 regarding regard VBG www-irs-gov-3280 17 7 the the DT www-irs-gov-3280 17 8 application application NN www-irs-gov-3280 17 9 of of IN www-irs-gov-3280 17 10 the the DT www-irs-gov-3280 17 11 arm arm NN www-irs-gov-3280 17 12 's 's POS www-irs-gov-3280 17 13 length length NN www-irs-gov-3280 17 14 standard standard NN www-irs-gov-3280 17 15 . . . www-irs-gov-3280 18 1 INCOME income NN www-irs-gov-3280 18 2 TAX tax NN www-irs-gov-3280 18 3 Notice notice NN www-irs-gov-3280 18 4 2014–20 2014–20 CD www-irs-gov-3280 18 5 Notice notice NN www-irs-gov-3280 18 6 2014–20 2014–20 CD www-irs-gov-3280 18 7 This this DT www-irs-gov-3280 18 8 Notice Notice NNP www-irs-gov-3280 18 9 postpones postpone NNS www-irs-gov-3280 18 10 until until IN www-irs-gov-3280 18 11 October October NNP www-irs-gov-3280 18 12 15 15 CD www-irs-gov-3280 18 13 , , , www-irs-gov-3280 18 14 2014 2014 CD www-irs-gov-3280 18 15 , , , www-irs-gov-3280 18 16 the the DT www-irs-gov-3280 18 17 deadline deadline NN www-irs-gov-3280 18 18 to to TO www-irs-gov-3280 18 19 make make VB www-irs-gov-3280 18 20 an an DT www-irs-gov-3280 18 21 election election NN www-irs-gov-3280 18 22 under under IN www-irs-gov-3280 18 23 § § CD www-irs-gov-3280 18 24 165(i 165(i CD www-irs-gov-3280 18 25 ) ) -RRB- www-irs-gov-3280 18 26 to to TO www-irs-gov-3280 18 27 deduct deduct VB www-irs-gov-3280 18 28 in in IN www-irs-gov-3280 18 29 the the DT www-irs-gov-3280 18 30 preceding precede VBG www-irs-gov-3280 18 31 taxable taxable JJ www-irs-gov-3280 18 32 year year NN www-irs-gov-3280 18 33 losses loss NNS www-irs-gov-3280 18 34 attributable attributable JJ www-irs-gov-3280 18 35 to to IN www-irs-gov-3280 18 36 September September NNP www-irs-gov-3280 18 37 2013 2013 CD www-irs-gov-3280 18 38 major major JJ www-irs-gov-3280 18 39 flooding flooding NN www-irs-gov-3280 18 40 sustained sustain VBD www-irs-gov-3280 18 41 in in IN www-irs-gov-3280 18 42 federally federally RB www-irs-gov-3280 18 43 declared declare VBN www-irs-gov-3280 18 44 disaster disaster NN www-irs-gov-3280 18 45 areas area NNS www-irs-gov-3280 18 46 in in IN www-irs-gov-3280 18 47 Colorado Colorado NNP www-irs-gov-3280 18 48 . . . www-irs-gov-3280 19 1 Notice Notice NNP www-irs-gov-3280 19 2 2014–21 2014–21 CD www-irs-gov-3280 19 3 Notice notice NN www-irs-gov-3280 19 4 2014–21 2014–21 NN www-irs-gov-3280 19 5 This this DT www-irs-gov-3280 19 6 notice notice NN www-irs-gov-3280 19 7 explains explain VBZ www-irs-gov-3280 19 8 how how WRB www-irs-gov-3280 19 9 existing exist VBG www-irs-gov-3280 19 10 general general JJ www-irs-gov-3280 19 11 tax tax NN www-irs-gov-3280 19 12 principles principle NNS www-irs-gov-3280 19 13 apply apply VBP www-irs-gov-3280 19 14 to to IN www-irs-gov-3280 19 15 transactions transaction NNS www-irs-gov-3280 19 16 using use VBG www-irs-gov-3280 19 17 virtual virtual JJ www-irs-gov-3280 19 18 currency currency NN www-irs-gov-3280 19 19 . . . www-irs-gov-3280 20 1 Notice notice NN www-irs-gov-3280 20 2 2014–23 2014–23 CD www-irs-gov-3280 20 3 Notice Notice NNP www-irs-gov-3280 20 4 2014–23 2014–23 CD www-irs-gov-3280 20 5 This this DT www-irs-gov-3280 20 6 notice notice NN www-irs-gov-3280 20 7 provides provide VBZ www-irs-gov-3280 20 8 guidance guidance NN www-irs-gov-3280 20 9 for for IN www-irs-gov-3280 20 10 2014 2014 CD www-irs-gov-3280 20 11 that that WDT www-irs-gov-3280 20 12 will will MD www-irs-gov-3280 20 13 allow allow VB www-irs-gov-3280 20 14 taxpayers taxpayer NNS www-irs-gov-3280 20 15 who who WP www-irs-gov-3280 20 16 are be VBP www-irs-gov-3280 20 17 the the DT www-irs-gov-3280 20 18 victims victim NNS www-irs-gov-3280 20 19 of of IN www-irs-gov-3280 20 20 domestic domestic JJ www-irs-gov-3280 20 21 violence violence NN www-irs-gov-3280 20 22 to to TO www-irs-gov-3280 20 23 satisfy satisfy VB www-irs-gov-3280 20 24 the the DT www-irs-gov-3280 20 25 joint joint JJ www-irs-gov-3280 20 26 filing filing NN www-irs-gov-3280 20 27 requirement requirement NN www-irs-gov-3280 20 28 of of IN www-irs-gov-3280 20 29 § § CD www-irs-gov-3280 20 30 36B(c)(1)(C 36b(c)(1)(c CD www-irs-gov-3280 20 31 ) ) -RRB- www-irs-gov-3280 20 32 with with IN www-irs-gov-3280 20 33 a a DT www-irs-gov-3280 20 34 married marry VBN www-irs-gov-3280 20 35 - - HYPH www-irs-gov-3280 20 36 filing filing NN www-irs-gov-3280 20 37 - - HYPH www-irs-gov-3280 20 38 separate separate JJ www-irs-gov-3280 20 39 return return NN www-irs-gov-3280 20 40 , , , www-irs-gov-3280 20 41 in in IN www-irs-gov-3280 20 42 order order NN www-irs-gov-3280 20 43 to to TO www-irs-gov-3280 20 44 obtain obtain VB www-irs-gov-3280 20 45 the the DT www-irs-gov-3280 20 46 premium premium NN www-irs-gov-3280 20 47 tax tax NN www-irs-gov-3280 20 48 credit credit NN www-irs-gov-3280 20 49 . . . www-irs-gov-3280 21 1 The the DT www-irs-gov-3280 21 2 notice notice NN www-irs-gov-3280 21 3 also also RB www-irs-gov-3280 21 4 informs inform VBZ www-irs-gov-3280 21 5 that that IN www-irs-gov-3280 21 6 the the DT www-irs-gov-3280 21 7 IRS IRS NNP www-irs-gov-3280 21 8 and and CC www-irs-gov-3280 21 9 Treasury Treasury NNP www-irs-gov-3280 21 10 will will MD www-irs-gov-3280 21 11 be be VB www-irs-gov-3280 21 12 issuing issue VBG www-irs-gov-3280 21 13 regulations regulation NNS www-irs-gov-3280 21 14 on on IN www-irs-gov-3280 21 15 this this DT www-irs-gov-3280 21 16 subject subject NN www-irs-gov-3280 21 17 . . . www-irs-gov-3280 22 1 Announcement announcement NN www-irs-gov-3280 22 2 2014–14 2014–14 CD www-irs-gov-3280 22 3 Announcement announcement NN www-irs-gov-3280 22 4 2014–14 2014–14 . www-irs-gov-3280 22 5 This this DT www-irs-gov-3280 22 6 Announcement Announcement NNP www-irs-gov-3280 22 7 is be VBZ www-irs-gov-3280 22 8 issued issue VBN www-irs-gov-3280 22 9 pursuant pursuant JJ www-irs-gov-3280 22 10 to to IN www-irs-gov-3280 22 11 section section NN www-irs-gov-3280 22 12 521(b 521(b NNP www-irs-gov-3280 22 13 ) ) -RRB- www-irs-gov-3280 22 14 of of IN www-irs-gov-3280 22 15 Pub Pub NNP www-irs-gov-3280 22 16 . . . www-irs-gov-3280 23 1 L. L. NNP www-irs-gov-3280 23 2 106–170 106–170 CD www-irs-gov-3280 23 3 , , , www-irs-gov-3280 23 4 the the DT www-irs-gov-3280 23 5 Ticket ticket NN www-irs-gov-3280 23 6 to to IN www-irs-gov-3280 23 7 Work work VB www-irs-gov-3280 23 8 and and CC www-irs-gov-3280 23 9 Work Work NNP www-irs-gov-3280 23 10 Incentives Incentives NNPS www-irs-gov-3280 23 11 Improvement Improvement NNP www-irs-gov-3280 23 12 Act Act NNP www-irs-gov-3280 23 13 of of IN www-irs-gov-3280 23 14 1999 1999 CD www-irs-gov-3280 23 15 , , , www-irs-gov-3280 23 16 which which WDT www-irs-gov-3280 23 17 requires require VBZ www-irs-gov-3280 23 18 the the DT www-irs-gov-3280 23 19 Secretary Secretary NNP www-irs-gov-3280 23 20 of of IN www-irs-gov-3280 23 21 the the DT www-irs-gov-3280 23 22 Treasury Treasury NNP www-irs-gov-3280 23 23 to to TO www-irs-gov-3280 23 24 report report VB www-irs-gov-3280 23 25 annually annually RB www-irs-gov-3280 23 26 to to IN www-irs-gov-3280 23 27 the the DT www-irs-gov-3280 23 28 public public NN www-irs-gov-3280 23 29 concerning concern VBG www-irs-gov-3280 23 30 Advance Advance NNP www-irs-gov-3280 23 31 Pricing Pricing NNP www-irs-gov-3280 23 32 Agreements Agreements NNPS www-irs-gov-3280 23 33 ( ( -LRB- www-irs-gov-3280 23 34 APAs apa NNS www-irs-gov-3280 23 35 ) ) -RRB- www-irs-gov-3280 23 36 and and CC www-irs-gov-3280 23 37 the the DT www-irs-gov-3280 23 38 APMA APMA NNP www-irs-gov-3280 23 39 Program Program NNP www-irs-gov-3280 23 40 . . . www-irs-gov-3280 24 1 The the DT www-irs-gov-3280 24 2 first first JJ www-irs-gov-3280 24 3 report report NN www-irs-gov-3280 24 4 covered cover VBN www-irs-gov-3280 24 5 calendar calendar NN www-irs-gov-3280 24 6 years year NNS www-irs-gov-3280 24 7 1991 1991 CD www-irs-gov-3280 24 8 through through IN www-irs-gov-3280 24 9 1999 1999 CD www-irs-gov-3280 24 10 . . . www-irs-gov-3280 25 1 Subsequent subsequent JJ www-irs-gov-3280 25 2 reports report NNS www-irs-gov-3280 25 3 covered cover VBD www-irs-gov-3280 25 4 separately separately RB www-irs-gov-3280 25 5 each each DT www-irs-gov-3280 25 6 calendar calendar NN www-irs-gov-3280 25 7 year year NN www-irs-gov-3280 25 8 from from IN www-irs-gov-3280 25 9 2000 2000 CD www-irs-gov-3280 25 10 through through IN www-irs-gov-3280 25 11 2012 2012 CD www-irs-gov-3280 25 12 . . . www-irs-gov-3280 26 1 This this DT www-irs-gov-3280 26 2 Fifteenth fifteenth JJ www-irs-gov-3280 26 3 report report NN www-irs-gov-3280 26 4 describes describe VBZ www-irs-gov-3280 26 5 the the DT www-irs-gov-3280 26 6 experience experience NN www-irs-gov-3280 26 7 , , , www-irs-gov-3280 26 8 structure structure NN www-irs-gov-3280 26 9 , , , www-irs-gov-3280 26 10 and and CC www-irs-gov-3280 26 11 activities activity NNS www-irs-gov-3280 26 12 of of IN www-irs-gov-3280 26 13 the the DT www-irs-gov-3280 26 14 APMA APMA NNP www-irs-gov-3280 26 15 Program Program NNP www-irs-gov-3280 26 16 during during IN www-irs-gov-3280 26 17 calendar calendar NNP www-irs-gov-3280 26 18 year year NN www-irs-gov-3280 26 19 2013 2013 CD www-irs-gov-3280 26 20 . . . www-irs-gov-3280 27 1 It -PRON- PRP www-irs-gov-3280 27 2 does do VBZ www-irs-gov-3280 27 3 not not RB www-irs-gov-3280 27 4 provide provide VB www-irs-gov-3280 27 5 guidance guidance NN www-irs-gov-3280 27 6 regarding regard VBG www-irs-gov-3280 27 7 the the DT www-irs-gov-3280 27 8 application application NN www-irs-gov-3280 27 9 of of IN www-irs-gov-3280 27 10 the the DT www-irs-gov-3280 27 11 arm arm NN www-irs-gov-3280 27 12 's 's POS www-irs-gov-3280 27 13 length length NN www-irs-gov-3280 27 14 standard standard NN www-irs-gov-3280 27 15 . . . www-irs-gov-3280 28 1 EMPLOYEE employee NN www-irs-gov-3280 28 2 PLANS plan VBZ www-irs-gov-3280 28 3 Rev. Rev. NNP www-irs-gov-3280 29 1 Proc Proc NNP www-irs-gov-3280 29 2 . . . www-irs-gov-3280 30 1 2014–28 2014–28 CD www-irs-gov-3280 30 2 Rev. Rev. NNP www-irs-gov-3280 31 1 Proc Proc NNP www-irs-gov-3280 31 2 . . . www-irs-gov-3280 32 1 2014–28 2014–28 LS www-irs-gov-3280 32 2 This this DT www-irs-gov-3280 32 3 revenue revenue NN www-irs-gov-3280 32 4 procedure procedure NN www-irs-gov-3280 32 5 modifies modifie NNS www-irs-gov-3280 32 6 Rev. Rev. NNP www-irs-gov-3280 33 1 Proc Proc NNP www-irs-gov-3280 33 2 . . . www-irs-gov-3280 34 1 2013–22 2013–22 CD www-irs-gov-3280 34 2 , , , www-irs-gov-3280 34 3 2013–18 2013–18 NNP www-irs-gov-3280 34 4 I.R.B. I.R.B. NNP www-irs-gov-3280 35 1 985 985 CD www-irs-gov-3280 35 2 , , , www-irs-gov-3280 35 3 which which WDT www-irs-gov-3280 35 4 sets set VBZ www-irs-gov-3280 35 5 forth forth RB www-irs-gov-3280 35 6 the the DT www-irs-gov-3280 35 7 procedures procedure NNS www-irs-gov-3280 35 8 of of IN www-irs-gov-3280 35 9 the the DT www-irs-gov-3280 35 10 Internal Internal NNP www-irs-gov-3280 35 11 Revenue Revenue NNP www-irs-gov-3280 35 12 Service Service NNP www-irs-gov-3280 35 13 ( ( -LRB- www-irs-gov-3280 35 14 Service Service NNP www-irs-gov-3280 35 15 ) ) -RRB- www-irs-gov-3280 35 16 for for IN www-irs-gov-3280 35 17 issuing issue VBG www-irs-gov-3280 35 18 opinion opinion NN www-irs-gov-3280 35 19 and and CC www-irs-gov-3280 35 20 advisory advisory JJ www-irs-gov-3280 35 21 letters letter NNS www-irs-gov-3280 35 22 for for IN www-irs-gov-3280 35 23 § § CD www-irs-gov-3280 35 24 403(b 403(b CD www-irs-gov-3280 35 25 ) ) -RRB- www-irs-gov-3280 35 26 pre pre JJ www-irs-gov-3280 35 27 - - JJ www-irs-gov-3280 35 28 approved approve VBN www-irs-gov-3280 35 29 plans plan NNS www-irs-gov-3280 35 30 ( ( -LRB- www-irs-gov-3280 35 31 that that RB www-irs-gov-3280 35 32 is is RB www-irs-gov-3280 35 33 , , , www-irs-gov-3280 35 34 § § CD www-irs-gov-3280 35 35 403(b 403(b CD www-irs-gov-3280 35 36 ) ) -RRB- www-irs-gov-3280 35 37 prototype prototype NN www-irs-gov-3280 35 38 plans plan NNS www-irs-gov-3280 35 39 and and CC www-irs-gov-3280 35 40 § § -LRB- www-irs-gov-3280 35 41 403(b 403(b CD www-irs-gov-3280 35 42 ) ) -RRB- www-irs-gov-3280 35 43 volume volume NN www-irs-gov-3280 35 44 submitter submitter NN www-irs-gov-3280 35 45 plans plan NNS www-irs-gov-3280 35 46 ) ) -RRB- www-irs-gov-3280 35 47 . . . www-irs-gov-3280 36 1 Under under IN www-irs-gov-3280 36 2 the the DT www-irs-gov-3280 36 3 program program NN www-irs-gov-3280 36 4 established establish VBN www-irs-gov-3280 36 5 by by IN www-irs-gov-3280 36 6 Rev. Rev. NNP www-irs-gov-3280 37 1 Proc Proc NNP www-irs-gov-3280 37 2 . . . www-irs-gov-3280 38 1 2013–22 2013–22 LS www-irs-gov-3280 38 2 , , , www-irs-gov-3280 38 3 as as IN www-irs-gov-3280 38 4 modified modify VBN www-irs-gov-3280 38 5 by by IN www-irs-gov-3280 38 6 this this DT www-irs-gov-3280 38 7 revenue revenue NN www-irs-gov-3280 38 8 procedure procedure NN www-irs-gov-3280 38 9 , , , www-irs-gov-3280 38 10 the the DT www-irs-gov-3280 38 11 Service Service NNP www-irs-gov-3280 38 12 will will MD www-irs-gov-3280 38 13 accept accept VB www-irs-gov-3280 38 14 applications application NNS www-irs-gov-3280 38 15 for for IN www-irs-gov-3280 38 16 opinion opinion NN www-irs-gov-3280 38 17 and and CC www-irs-gov-3280 38 18 advisory advisory JJ www-irs-gov-3280 38 19 letters letter NNS www-irs-gov-3280 38 20 regarding regard VBG www-irs-gov-3280 38 21 the the DT www-irs-gov-3280 38 22 acceptability acceptability NN www-irs-gov-3280 38 23 under under IN www-irs-gov-3280 38 24 § § CD www-irs-gov-3280 38 25 403(b 403(b CD www-irs-gov-3280 38 26 ) ) -RRB- www-irs-gov-3280 38 27 of of IN www-irs-gov-3280 38 28 the the DT www-irs-gov-3280 38 29 Internal Internal NNP www-irs-gov-3280 38 30 Revenue Revenue NNP www-irs-gov-3280 38 31 Code Code NNP www-irs-gov-3280 38 32 of of IN www-irs-gov-3280 38 33 the the DT www-irs-gov-3280 38 34 form form NN www-irs-gov-3280 38 35 of of IN www-irs-gov-3280 38 36 prototype prototype NN www-irs-gov-3280 38 37 plans plan NNS www-irs-gov-3280 38 38 and and CC www-irs-gov-3280 38 39 volume volume NN www-irs-gov-3280 38 40 submitter submitter NN www-irs-gov-3280 38 41 plans plan NNS www-irs-gov-3280 38 42 , , , www-irs-gov-3280 38 43 respectively respectively RB www-irs-gov-3280 38 44 , , , www-irs-gov-3280 38 45 through through IN www-irs-gov-3280 38 46 April April NNP www-irs-gov-3280 38 47 30 30 CD www-irs-gov-3280 38 48 , , , www-irs-gov-3280 38 49 2015 2015 CD www-irs-gov-3280 38 50 . . . www-irs-gov-3280 39 1 This this DT www-irs-gov-3280 39 2 revenue revenue NN www-irs-gov-3280 39 3 procedure procedure NN www-irs-gov-3280 39 4 also also RB www-irs-gov-3280 39 5 makes make VBZ www-irs-gov-3280 39 6 certain certain JJ www-irs-gov-3280 39 7 modifications modification NNS www-irs-gov-3280 39 8 to to IN www-irs-gov-3280 39 9 the the DT www-irs-gov-3280 39 10 program program NN www-irs-gov-3280 39 11 established establish VBN www-irs-gov-3280 39 12 by by IN www-irs-gov-3280 39 13 Rev. Rev. NNP www-irs-gov-3280 40 1 Proc Proc NNP www-irs-gov-3280 40 2 . . . www-irs-gov-3280 41 1 2013–22 2013–22 LS www-irs-gov-3280 41 2 that that WDT www-irs-gov-3280 41 3 are be VBP www-irs-gov-3280 41 4 intended intend VBN www-irs-gov-3280 41 5 to to TO www-irs-gov-3280 41 6 allow allow VB www-irs-gov-3280 41 7 more more JJR www-irs-gov-3280 41 8 plan plan NN www-irs-gov-3280 41 9 sponsors sponsor NNS www-irs-gov-3280 41 10 and and CC www-irs-gov-3280 41 11 eligible eligible JJ www-irs-gov-3280 41 12 employers employer NNS www-irs-gov-3280 41 13 to to TO www-irs-gov-3280 41 14 participate participate VB www-irs-gov-3280 41 15 in in IN www-irs-gov-3280 41 16 the the DT www-irs-gov-3280 41 17 § § CD www-irs-gov-3280 41 18 403(b 403(b CD www-irs-gov-3280 41 19 ) ) -RRB- www-irs-gov-3280 41 20 pre pre JJ www-irs-gov-3280 41 21 - - JJ www-irs-gov-3280 41 22 approved approve VBN www-irs-gov-3280 41 23 plan plan NN www-irs-gov-3280 41 24 program program NN www-irs-gov-3280 41 25 . . . www-irs-gov-3280 42 1 The the DT www-irs-gov-3280 42 2 appendix appendix NNP www-irs-gov-3280 42 3 to to IN www-irs-gov-3280 42 4 Rev. Rev. NNP www-irs-gov-3280 43 1 Proc Proc NNP www-irs-gov-3280 43 2 . . . www-irs-gov-3280 44 1 2013–22 2013–22 CD www-irs-gov-3280 44 2 is be VBZ www-irs-gov-3280 44 3 revised revise VBN www-irs-gov-3280 44 4 accordingly accordingly RB www-irs-gov-3280 44 5 . . . www-irs-gov-3280 45 1 Announcement announcement NN www-irs-gov-3280 45 2 2014–15 2014–15 CD www-irs-gov-3280 45 3 Announcement Announcement NNP www-irs-gov-3280 45 4 2014–15 2014–15 NNP www-irs-gov-3280 45 5 This this DT www-irs-gov-3280 45 6 announcement announcement NN www-irs-gov-3280 45 7 addresses address VBZ www-irs-gov-3280 45 8 the the DT www-irs-gov-3280 45 9 application application NN www-irs-gov-3280 45 10 to to IN www-irs-gov-3280 45 11 Individual Individual NNP www-irs-gov-3280 45 12 Retirement Retirement NNP www-irs-gov-3280 45 13 Accounts Accounts NNPS www-irs-gov-3280 45 14 and and CC www-irs-gov-3280 45 15 Individual Individual NNP www-irs-gov-3280 45 16 Retirement Retirement NNP www-irs-gov-3280 45 17 Annuities Annuities NNPS www-irs-gov-3280 45 18 ( ( -LRB- www-irs-gov-3280 45 19 collectively collectively RB www-irs-gov-3280 45 20 , , , www-irs-gov-3280 45 21 “ " `` www-irs-gov-3280 45 22 IRAs IRAs NNPS www-irs-gov-3280 45 23 ” " '' www-irs-gov-3280 45 24 ) ) -RRB- www-irs-gov-3280 45 25 of of IN www-irs-gov-3280 45 26 the the DT www-irs-gov-3280 45 27 one one CD www-irs-gov-3280 45 28 - - HYPH www-irs-gov-3280 45 29 rollover rollover NN www-irs-gov-3280 45 30 - - HYPH www-irs-gov-3280 45 31 per per IN www-irs-gov-3280 45 32 - - HYPH www-irs-gov-3280 45 33 year year NN www-irs-gov-3280 45 34 limitation limitation NN www-irs-gov-3280 45 35 of of IN www-irs-gov-3280 45 36 § § CD www-irs-gov-3280 45 37 408(d)(3)(B 408(d)(3)(b CD www-irs-gov-3280 45 38 ) ) -RRB- www-irs-gov-3280 45 39 of of IN www-irs-gov-3280 45 40 the the DT www-irs-gov-3280 45 41 Internal Internal NNP www-irs-gov-3280 45 42 Revenue Revenue NNP www-irs-gov-3280 45 43 Code Code NNP www-irs-gov-3280 45 44 and and CC www-irs-gov-3280 45 45 provides provide VBZ www-irs-gov-3280 45 46 transition transition NN www-irs-gov-3280 45 47 relief relief NN www-irs-gov-3280 45 48 for for IN www-irs-gov-3280 45 49 owners owner NNS www-irs-gov-3280 45 50 of of IN www-irs-gov-3280 45 51 IRAs ira NNS www-irs-gov-3280 45 52 . . . www-irs-gov-3280 46 1 EMPLOYMENT employment NN www-irs-gov-3280 46 2 TAX tax NN www-irs-gov-3280 46 3 T.D. T.D. NNP www-irs-gov-3280 47 1 9662 9662 CD www-irs-gov-3280 47 2 T.D. T.D. NNP www-irs-gov-3280 48 1 9662 9662 CD www-irs-gov-3280 48 2 The the DT www-irs-gov-3280 48 3 final final JJ www-irs-gov-3280 48 4 regulations regulation NNS www-irs-gov-3280 48 5 clarify clarify VBP www-irs-gov-3280 48 6 the the DT www-irs-gov-3280 48 7 employment employment NN www-irs-gov-3280 48 8 tax tax NN www-irs-gov-3280 48 9 obligations obligation NNS www-irs-gov-3280 48 10 of of IN www-irs-gov-3280 48 11 a a DT www-irs-gov-3280 48 12 third third JJ www-irs-gov-3280 48 13 party party NN www-irs-gov-3280 48 14 ( ( -LRB- www-irs-gov-3280 48 15 payor payor NN www-irs-gov-3280 48 16 ) ) -RRB- www-irs-gov-3280 48 17 where where WRB www-irs-gov-3280 48 18 the the DT www-irs-gov-3280 48 19 third third JJ www-irs-gov-3280 48 20 party party NN www-irs-gov-3280 48 21 enters enter VBZ www-irs-gov-3280 48 22 into into IN www-irs-gov-3280 48 23 a a DT www-irs-gov-3280 48 24 service service NN www-irs-gov-3280 48 25 agreement agreement NN www-irs-gov-3280 48 26 with with IN www-irs-gov-3280 48 27 an an DT www-irs-gov-3280 48 28 employer employer NN www-irs-gov-3280 48 29 to to TO www-irs-gov-3280 48 30 pay pay VB www-irs-gov-3280 48 31 wages wage NNS www-irs-gov-3280 48 32 to to IN www-irs-gov-3280 48 33 employees employee NNS www-irs-gov-3280 48 34 of of IN www-irs-gov-3280 48 35 the the DT www-irs-gov-3280 48 36 employer employer NN www-irs-gov-3280 48 37 and and CC www-irs-gov-3280 48 38 take take VB www-irs-gov-3280 48 39 on on RP www-irs-gov-3280 48 40 other other JJ www-irs-gov-3280 48 41 employment employment NN www-irs-gov-3280 48 42 tax tax NN www-irs-gov-3280 48 43 responsibilities responsibility NNS www-irs-gov-3280 48 44 of of IN www-irs-gov-3280 48 45 the the DT www-irs-gov-3280 48 46 employer employer NN www-irs-gov-3280 48 47 . . . www-irs-gov-3280 49 1 Under under IN www-irs-gov-3280 49 2 the the DT www-irs-gov-3280 49 3 final final JJ www-irs-gov-3280 49 4 regulations regulation NNS www-irs-gov-3280 49 5 , , , www-irs-gov-3280 49 6 the the DT www-irs-gov-3280 49 7 Service Service NNP www-irs-gov-3280 49 8 may may MD www-irs-gov-3280 49 9 designate designate VB www-irs-gov-3280 49 10 the the DT www-irs-gov-3280 49 11 payor payor NN www-irs-gov-3280 49 12 to to TO www-irs-gov-3280 49 13 perform perform VB www-irs-gov-3280 49 14 acts act NNS www-irs-gov-3280 49 15 required require VBN www-irs-gov-3280 49 16 of of IN www-irs-gov-3280 49 17 the the DT www-irs-gov-3280 49 18 employer employer NN www-irs-gov-3280 49 19 . . . www-irs-gov-3280 50 1 Under under IN www-irs-gov-3280 50 2 the the DT www-irs-gov-3280 50 3 final final JJ www-irs-gov-3280 50 4 regulations regulation NNS www-irs-gov-3280 50 5 , , , www-irs-gov-3280 50 6 both both CC www-irs-gov-3280 50 7 the the DT www-irs-gov-3280 50 8 employer employer NN www-irs-gov-3280 50 9 and and CC www-irs-gov-3280 50 10 the the DT www-irs-gov-3280 50 11 payor payor NN www-irs-gov-3280 50 12 are be VBP www-irs-gov-3280 50 13 liable liable JJ www-irs-gov-3280 50 14 for for IN www-irs-gov-3280 50 15 the the DT www-irs-gov-3280 50 16 employer employer NN www-irs-gov-3280 50 17 's 's POS www-irs-gov-3280 50 18 employment employment NN www-irs-gov-3280 50 19 tax tax NN www-irs-gov-3280 50 20 obligations obligation NNS www-irs-gov-3280 50 21 . . . www-irs-gov-3280 51 1 The the DT www-irs-gov-3280 51 2 final final JJ www-irs-gov-3280 51 3 regulations regulation NNS www-irs-gov-3280 51 4 also also RB www-irs-gov-3280 51 5 provide provide VBP www-irs-gov-3280 51 6 exceptions exception NNS www-irs-gov-3280 51 7 for for IN www-irs-gov-3280 51 8 when when WRB www-irs-gov-3280 51 9 a a DT www-irs-gov-3280 51 10 payor payor NN www-irs-gov-3280 51 11 will will MD www-irs-gov-3280 51 12 not not RB www-irs-gov-3280 51 13 be be VB www-irs-gov-3280 51 14 designated designate VBN www-irs-gov-3280 51 15 to to TO www-irs-gov-3280 51 16 perform perform VB www-irs-gov-3280 51 17 acts act NNS www-irs-gov-3280 51 18 of of IN www-irs-gov-3280 51 19 the the DT www-irs-gov-3280 51 20 employer employer NN www-irs-gov-3280 51 21 . . . www-irs-gov-3280 52 1 Notice Notice NNP www-irs-gov-3280 52 2 2014–21 2014–21 CD www-irs-gov-3280 52 3 Notice notice NN www-irs-gov-3280 52 4 2014–21 2014–21 NN www-irs-gov-3280 52 5 This this DT www-irs-gov-3280 52 6 notice notice NN www-irs-gov-3280 52 7 explains explain VBZ www-irs-gov-3280 52 8 how how WRB www-irs-gov-3280 52 9 existing exist VBG www-irs-gov-3280 52 10 general general JJ www-irs-gov-3280 52 11 tax tax NN www-irs-gov-3280 52 12 principles principle NNS www-irs-gov-3280 52 13 apply apply VBP www-irs-gov-3280 52 14 to to IN www-irs-gov-3280 52 15 transactions transaction NNS www-irs-gov-3280 52 16 using use VBG www-irs-gov-3280 52 17 virtual virtual JJ www-irs-gov-3280 52 18 currency currency NN www-irs-gov-3280 52 19 . . . www-irs-gov-3280 53 1 SELF SELF NNP www-irs-gov-3280 53 2 - - HYPH www-irs-gov-3280 53 3 EMPLOYMENT EMPLOYMENT NNP www-irs-gov-3280 53 4 TAX tax NN www-irs-gov-3280 53 5 Notice notice NN www-irs-gov-3280 53 6 2014–21 2014–21 CD www-irs-gov-3280 53 7 Notice Notice NNP www-irs-gov-3280 53 8 2014–21 2014–21 NN www-irs-gov-3280 53 9 This this DT www-irs-gov-3280 53 10 notice notice NN www-irs-gov-3280 53 11 explains explain VBZ www-irs-gov-3280 53 12 how how WRB www-irs-gov-3280 53 13 existing exist VBG www-irs-gov-3280 53 14 general general JJ www-irs-gov-3280 53 15 tax tax NN www-irs-gov-3280 53 16 principles principle NNS www-irs-gov-3280 53 17 apply apply VBP www-irs-gov-3280 53 18 to to IN www-irs-gov-3280 53 19 transactions transaction NNS www-irs-gov-3280 53 20 using use VBG www-irs-gov-3280 53 21 virtual virtual JJ www-irs-gov-3280 53 22 currency currency NN www-irs-gov-3280 53 23 . . . www-irs-gov-3280 54 1 EXCISE excise JJ www-irs-gov-3280 54 2 TAX tax NN www-irs-gov-3280 54 3 Notice notice NN www-irs-gov-3280 54 4 2014–24 2014–24 CD www-irs-gov-3280 54 5 Notice notice NN www-irs-gov-3280 54 6 2014–24 2014–24 CD www-irs-gov-3280 54 7 This this DT www-irs-gov-3280 54 8 notice notice NN www-irs-gov-3280 54 9 provides provide VBZ www-irs-gov-3280 54 10 a a DT www-irs-gov-3280 54 11 temporary temporary JJ www-irs-gov-3280 54 12 safe safe JJ www-irs-gov-3280 54 13 harbor harbor NN www-irs-gov-3280 54 14 for for IN www-irs-gov-3280 54 15 an an DT www-irs-gov-3280 54 16 entity entity NN www-irs-gov-3280 54 17 that that WDT www-irs-gov-3280 54 18 reports report VBZ www-irs-gov-3280 54 19 expatriate expatriate VBP www-irs-gov-3280 54 20 health health NN www-irs-gov-3280 54 21 insurance insurance NN www-irs-gov-3280 54 22 plans plan NNS www-irs-gov-3280 54 23 on on IN www-irs-gov-3280 54 24 its -PRON- PRP$ www-irs-gov-3280 54 25 Supplemental Supplemental NNP www-irs-gov-3280 54 26 Health Health NNP www-irs-gov-3280 54 27 Care Care NNP www-irs-gov-3280 54 28 Exhibit Exhibit NNP www-irs-gov-3280 54 29 ( ( -LRB- www-irs-gov-3280 54 30 SHCE SHCE NNP www-irs-gov-3280 54 31 ) ) -RRB- www-irs-gov-3280 54 32 . . . www-irs-gov-3280 55 1 For for IN www-irs-gov-3280 55 2 the the DT www-irs-gov-3280 55 3 2014 2014 CD www-irs-gov-3280 55 4 and and CC www-irs-gov-3280 55 5 2015 2015 CD www-irs-gov-3280 55 6 fee fee NN www-irs-gov-3280 55 7 years year NNS www-irs-gov-3280 55 8 , , , www-irs-gov-3280 55 9 it -PRON- PRP www-irs-gov-3280 55 10 allows allow VBZ www-irs-gov-3280 55 11 such such PDT www-irs-gov-3280 55 12 an an DT www-irs-gov-3280 55 13 entity entity NN www-irs-gov-3280 55 14 to to TO www-irs-gov-3280 55 15 exclude exclude VB www-irs-gov-3280 55 16 50 50 CD www-irs-gov-3280 55 17 % % NN www-irs-gov-3280 55 18 of of IN www-irs-gov-3280 55 19 its -PRON- PRP$ www-irs-gov-3280 55 20 direct direct JJ www-irs-gov-3280 55 21 premiums premium NNS www-irs-gov-3280 55 22 written write VBN www-irs-gov-3280 55 23 for for IN www-irs-gov-3280 55 24 expatriate expatriate NN www-irs-gov-3280 55 25 plans plan NNS www-irs-gov-3280 55 26 in in IN www-irs-gov-3280 55 27 reporting report VBG www-irs-gov-3280 55 28 total total JJ www-irs-gov-3280 55 29 direct direct JJ www-irs-gov-3280 55 30 premiums premium NNS www-irs-gov-3280 55 31 written write VBN www-irs-gov-3280 55 32 to to IN www-irs-gov-3280 55 33 the the DT www-irs-gov-3280 55 34 IRS IRS NNP www-irs-gov-3280 55 35 for for IN www-irs-gov-3280 55 36 purposes purpose NNS www-irs-gov-3280 55 37 of of IN www-irs-gov-3280 55 38 determining determine VBG www-irs-gov-3280 55 39 its -PRON- PRP$ www-irs-gov-3280 55 40 Affordable Affordable NNP www-irs-gov-3280 55 41 Care Care NNP www-irs-gov-3280 55 42 Act Act NNP www-irs-gov-3280 55 43 ( ( -LRB- www-irs-gov-3280 55 44 ACA ACA NNP www-irs-gov-3280 55 45 ) ) -RRB- www-irs-gov-3280 55 46 § § ADD www-irs-gov-3280 55 47 9010 9010 CD www-irs-gov-3280 55 48 Health Health NNP www-irs-gov-3280 55 49 Insurance Insurance NNP www-irs-gov-3280 55 50 Providers Providers NNPS www-irs-gov-3280 55 51 Fee Fee NNP www-irs-gov-3280 55 52 . . . www-irs-gov-3280 56 1 ADMINISTRATIVE administrative NN www-irs-gov-3280 56 2 Notice notice NN www-irs-gov-3280 56 3 2014–21 2014–21 CD www-irs-gov-3280 56 4 Notice notice NN www-irs-gov-3280 56 5 2014–21 2014–21 NN www-irs-gov-3280 56 6 This this DT www-irs-gov-3280 56 7 notice notice NN www-irs-gov-3280 56 8 explains explain VBZ www-irs-gov-3280 56 9 how how WRB www-irs-gov-3280 56 10 existing exist VBG www-irs-gov-3280 56 11 general general JJ www-irs-gov-3280 56 12 tax tax NN www-irs-gov-3280 56 13 principles principle NNS www-irs-gov-3280 56 14 apply apply VBP www-irs-gov-3280 56 15 to to IN www-irs-gov-3280 56 16 transactions transaction NNS www-irs-gov-3280 56 17 using use VBG www-irs-gov-3280 56 18 virtual virtual JJ www-irs-gov-3280 56 19 currency currency NN www-irs-gov-3280 56 20 . . . www-irs-gov-3280 57 1 Notice notice NN www-irs-gov-3280 57 2 2014–22 2014–22 CD www-irs-gov-3280 57 3 Notice notice NN www-irs-gov-3280 57 4 2014–22 2014–22 CD www-irs-gov-3280 57 5 This this DT www-irs-gov-3280 57 6 notice notice NN www-irs-gov-3280 57 7 updates update VBZ www-irs-gov-3280 57 8 the the DT www-irs-gov-3280 57 9 appendix appendix NNP www-irs-gov-3280 57 10 to to IN www-irs-gov-3280 57 11 Notice Notice NNP www-irs-gov-3280 57 12 2013–1 2013–1 NNP www-irs-gov-3280 57 13 , , , www-irs-gov-3280 57 14 which which WDT www-irs-gov-3280 57 15 lists list VBZ www-irs-gov-3280 57 16 the the DT www-irs-gov-3280 57 17 Indian indian JJ www-irs-gov-3280 57 18 tribes tribe NNS www-irs-gov-3280 57 19 who who WP www-irs-gov-3280 57 20 have have VBP www-irs-gov-3280 57 21 settled settle VBN www-irs-gov-3280 57 22 tribal tribal JJ www-irs-gov-3280 57 23 trust trust NN www-irs-gov-3280 57 24 cases case NNS www-irs-gov-3280 57 25 against against IN www-irs-gov-3280 57 26 the the DT www-irs-gov-3280 57 27 United United NNP www-irs-gov-3280 57 28 States States NNP www-irs-gov-3280 57 29 . . . www-irs-gov-3280 58 1 Notice Notice NNP www-irs-gov-3280 58 2 2012–60 2012–60 MD www-irs-gov-3280 58 3 originally originally RB www-irs-gov-3280 58 4 was be VBD www-irs-gov-3280 58 5 published publish VBN www-irs-gov-3280 58 6 in in IN www-irs-gov-3280 58 7 IRB IRB NNP www-irs-gov-3280 58 8 2012–41 2012–41 CD www-irs-gov-3280 58 9 ( ( -LRB- www-irs-gov-3280 58 10 October October NNP www-irs-gov-3280 58 11 9 9 CD www-irs-gov-3280 58 12 , , , www-irs-gov-3280 58 13 2012 2012 CD www-irs-gov-3280 58 14 ) ) -RRB- www-irs-gov-3280 58 15 . . . www-irs-gov-3280 59 1 Notice Notice NNP www-irs-gov-3280 59 2 2012–60 2012–60 NN www-irs-gov-3280 59 3 was be VBD www-irs-gov-3280 59 4 superceded supercede VBN www-irs-gov-3280 59 5 by by IN www-irs-gov-3280 59 6 Notice Notice NNP www-irs-gov-3280 59 7 2013–1 2013–1 NNP www-irs-gov-3280 59 8 IRB IRB NNP www-irs-gov-3280 59 9 2013–3 2013–3 CD www-irs-gov-3280 59 10 , , , www-irs-gov-3280 59 11 and and CC www-irs-gov-3280 59 12 the the DT www-irs-gov-3280 59 13 appendix appendix NNP www-irs-gov-3280 59 14 to to IN www-irs-gov-3280 59 15 Notice Notice NNP www-irs-gov-3280 59 16 2013–1 2013–1 NNP www-irs-gov-3280 59 17 was be VBD www-irs-gov-3280 59 18 superceded supercede VBN www-irs-gov-3280 59 19 by by IN www-irs-gov-3280 59 20 Notice Notice NNP www-irs-gov-3280 59 21 2013–16 2013–16 CD www-irs-gov-3280 59 22 ( ( -LRB- www-irs-gov-3280 59 23 IRB IRB NNP www-irs-gov-3280 59 24 2013–14 2013–14 CD www-irs-gov-3280 59 25 ) ) -RRB- www-irs-gov-3280 59 26 , , , www-irs-gov-3280 59 27 then then RB www-irs-gov-3280 59 28 Notice Notice NNP www-irs-gov-3280 59 29 2013–36 2013–36 NN www-irs-gov-3280 59 30 , , , www-irs-gov-3280 59 31 and and CC www-irs-gov-3280 59 32 then then RB www-irs-gov-3280 59 33 Notice Notice NNP www-irs-gov-3280 59 34 2013–55 2013–55 CD www-irs-gov-3280 59 35 . . . www-irs-gov-3280 60 1 However however RB www-irs-gov-3280 60 2 , , , www-irs-gov-3280 60 3 an an DT www-irs-gov-3280 60 4 additional additional JJ www-irs-gov-3280 60 5 tribe tribe NN www-irs-gov-3280 60 6 has have VBZ www-irs-gov-3280 60 7 settled settle VBN www-irs-gov-3280 60 8 its -PRON- PRP$ www-irs-gov-3280 60 9 case case NN www-irs-gov-3280 60 10 against against IN www-irs-gov-3280 60 11 the the DT www-irs-gov-3280 60 12 United United NNP www-irs-gov-3280 60 13 States States NNP www-irs-gov-3280 60 14 since since IN www-irs-gov-3280 60 15 the the DT www-irs-gov-3280 60 16 publication publication NN www-irs-gov-3280 60 17 of of IN www-irs-gov-3280 60 18 Notice Notice NNP www-irs-gov-3280 60 19 2013–55 2013–55 NN www-irs-gov-3280 60 20 , , , www-irs-gov-3280 60 21 so so CC www-irs-gov-3280 60 22 we -PRON- PRP www-irs-gov-3280 60 23 are be VBP www-irs-gov-3280 60 24 seeking seek VBG www-irs-gov-3280 60 25 to to TO www-irs-gov-3280 60 26 publish publish VB www-irs-gov-3280 60 27 an an DT www-irs-gov-3280 60 28 updated update VBN www-irs-gov-3280 60 29 appendix appendix NNP www-irs-gov-3280 60 30 to to IN www-irs-gov-3280 60 31 Notice Notice NNP www-irs-gov-3280 60 32 2013–1 2013–1 NNP www-irs-gov-3280 60 33 . . . www-irs-gov-3280 61 1 This this DT www-irs-gov-3280 61 2 notice notice NN www-irs-gov-3280 61 3 would would MD www-irs-gov-3280 61 4 supercede supercede VB www-irs-gov-3280 61 5 Notice Notice NNP www-irs-gov-3280 61 6 2013–55 2013–55 CD www-irs-gov-3280 61 7 . . . www-irs-gov-3280 62 1 Notice Notice NNP www-irs-gov-3280 62 2 2013–1 2013–1 NNP www-irs-gov-3280 62 3 Appendix Appendix NNP www-irs-gov-3280 62 4 is be VBZ www-irs-gov-3280 62 5 modified modify VBN www-irs-gov-3280 62 6 and and CC www-irs-gov-3280 62 7 superseded superseded JJ www-irs-gov-3280 62 8 . . . www-irs-gov-3280 63 1 Preface preface VB www-irs-gov-3280 63 2 The the DT www-irs-gov-3280 63 3 IRS IRS NNP www-irs-gov-3280 63 4 Mission Mission NNP www-irs-gov-3280 63 5 Provide Provide NNP www-irs-gov-3280 63 6 America America NNP www-irs-gov-3280 63 7 ’s ’s POS www-irs-gov-3280 63 8 taxpayers taxpayer NNS www-irs-gov-3280 63 9 top top JJ www-irs-gov-3280 63 10 - - HYPH www-irs-gov-3280 63 11 quality quality NN www-irs-gov-3280 63 12 service service NN www-irs-gov-3280 63 13 by by IN www-irs-gov-3280 63 14 helping help VBG www-irs-gov-3280 63 15 them -PRON- PRP www-irs-gov-3280 63 16 understand understand VB www-irs-gov-3280 63 17 and and CC www-irs-gov-3280 63 18 meet meet VB www-irs-gov-3280 63 19 their -PRON- PRP$ www-irs-gov-3280 63 20 tax tax NN www-irs-gov-3280 63 21 responsibilities responsibility NNS www-irs-gov-3280 63 22 and and CC www-irs-gov-3280 63 23 enforce enforce VB www-irs-gov-3280 63 24 the the DT www-irs-gov-3280 63 25 law law NN www-irs-gov-3280 63 26 with with IN www-irs-gov-3280 63 27 integrity integrity NN www-irs-gov-3280 63 28 and and CC www-irs-gov-3280 63 29 fairness fairness NN www-irs-gov-3280 63 30 to to IN www-irs-gov-3280 63 31 all all DT www-irs-gov-3280 63 32 . . . www-irs-gov-3280 64 1 Introduction introduction NN www-irs-gov-3280 64 2 The the DT www-irs-gov-3280 64 3 Internal Internal NNP www-irs-gov-3280 64 4 Revenue Revenue NNP www-irs-gov-3280 64 5 Bulletin Bulletin NNP www-irs-gov-3280 64 6 is be VBZ www-irs-gov-3280 64 7 the the DT www-irs-gov-3280 64 8 authoritative authoritative JJ www-irs-gov-3280 64 9 instrument instrument NN www-irs-gov-3280 64 10 of of IN www-irs-gov-3280 64 11 the the DT www-irs-gov-3280 64 12 Commissioner Commissioner NNP www-irs-gov-3280 64 13 of of IN www-irs-gov-3280 64 14 Internal Internal NNP www-irs-gov-3280 64 15 Revenue Revenue NNP www-irs-gov-3280 64 16 for for IN www-irs-gov-3280 64 17 announcing announce VBG www-irs-gov-3280 64 18 official official JJ www-irs-gov-3280 64 19 rulings ruling NNS www-irs-gov-3280 64 20 and and CC www-irs-gov-3280 64 21 procedures procedure NNS www-irs-gov-3280 64 22 of of IN www-irs-gov-3280 64 23 the the DT www-irs-gov-3280 64 24 Internal Internal NNP www-irs-gov-3280 64 25 Revenue Revenue NNP www-irs-gov-3280 64 26 Service Service NNP www-irs-gov-3280 64 27 and and CC www-irs-gov-3280 64 28 for for IN www-irs-gov-3280 64 29 publishing publish VBG www-irs-gov-3280 64 30 Treasury Treasury NNP www-irs-gov-3280 64 31 Decisions Decisions NNPS www-irs-gov-3280 64 32 , , , www-irs-gov-3280 64 33 Executive Executive NNP www-irs-gov-3280 64 34 Orders Orders NNPS www-irs-gov-3280 64 35 , , , www-irs-gov-3280 64 36 Tax Tax NNP www-irs-gov-3280 64 37 Conventions Conventions NNPS www-irs-gov-3280 64 38 , , , www-irs-gov-3280 64 39 legislation legislation NN www-irs-gov-3280 64 40 , , , www-irs-gov-3280 64 41 court court NN www-irs-gov-3280 64 42 decisions decision NNS www-irs-gov-3280 64 43 , , , www-irs-gov-3280 64 44 and and CC www-irs-gov-3280 64 45 other other JJ www-irs-gov-3280 64 46 items item NNS www-irs-gov-3280 64 47 of of IN www-irs-gov-3280 64 48 general general JJ www-irs-gov-3280 64 49 interest interest NN www-irs-gov-3280 64 50 . . . www-irs-gov-3280 65 1 It -PRON- PRP www-irs-gov-3280 65 2 is be VBZ www-irs-gov-3280 65 3 published publish VBN www-irs-gov-3280 65 4 weekly weekly RB www-irs-gov-3280 65 5 . . . www-irs-gov-3280 66 1 It -PRON- PRP www-irs-gov-3280 66 2 is be VBZ www-irs-gov-3280 66 3 the the DT www-irs-gov-3280 66 4 policy policy NN www-irs-gov-3280 66 5 of of IN www-irs-gov-3280 66 6 the the DT www-irs-gov-3280 66 7 Service Service NNP www-irs-gov-3280 66 8 to to TO www-irs-gov-3280 66 9 publish publish VB www-irs-gov-3280 66 10 in in IN www-irs-gov-3280 66 11 the the DT www-irs-gov-3280 66 12 Bulletin Bulletin NNP www-irs-gov-3280 66 13 all all DT www-irs-gov-3280 66 14 substantive substantive JJ www-irs-gov-3280 66 15 rulings ruling NNS www-irs-gov-3280 66 16 necessary necessary JJ www-irs-gov-3280 66 17 to to TO www-irs-gov-3280 66 18 promote promote VB www-irs-gov-3280 66 19 a a DT www-irs-gov-3280 66 20 uniform uniform JJ www-irs-gov-3280 66 21 application application NN www-irs-gov-3280 66 22 of of IN www-irs-gov-3280 66 23 the the DT www-irs-gov-3280 66 24 tax tax NN www-irs-gov-3280 66 25 laws law NNS www-irs-gov-3280 66 26 , , , www-irs-gov-3280 66 27 including include VBG www-irs-gov-3280 66 28 all all DT www-irs-gov-3280 66 29 rulings ruling NNS www-irs-gov-3280 66 30 that that WDT www-irs-gov-3280 66 31 supersede supersede VBP www-irs-gov-3280 66 32 , , , www-irs-gov-3280 66 33 revoke revoke NNP www-irs-gov-3280 66 34 , , , www-irs-gov-3280 66 35 modify modify NNP www-irs-gov-3280 66 36 , , , www-irs-gov-3280 66 37 or or CC www-irs-gov-3280 66 38 amend amend VB www-irs-gov-3280 66 39 any any DT www-irs-gov-3280 66 40 of of IN www-irs-gov-3280 66 41 those those DT www-irs-gov-3280 66 42 previously previously RB www-irs-gov-3280 66 43 published publish VBN www-irs-gov-3280 66 44 in in IN www-irs-gov-3280 66 45 the the DT www-irs-gov-3280 66 46 Bulletin Bulletin NNP www-irs-gov-3280 66 47 . . . www-irs-gov-3280 67 1 All all DT www-irs-gov-3280 67 2 published publish VBN www-irs-gov-3280 67 3 rulings ruling NNS www-irs-gov-3280 67 4 apply apply VBP www-irs-gov-3280 67 5 retroactively retroactively RB www-irs-gov-3280 67 6 unless unless IN www-irs-gov-3280 67 7 otherwise otherwise RB www-irs-gov-3280 67 8 indicated indicate VBN www-irs-gov-3280 67 9 . . . www-irs-gov-3280 68 1 Procedures procedure NNS www-irs-gov-3280 68 2 relating relate VBG www-irs-gov-3280 68 3 solely solely RB www-irs-gov-3280 68 4 to to IN www-irs-gov-3280 68 5 matters matter NNS www-irs-gov-3280 68 6 of of IN www-irs-gov-3280 68 7 internal internal JJ www-irs-gov-3280 68 8 management management NN www-irs-gov-3280 68 9 are be VBP www-irs-gov-3280 68 10 not not RB www-irs-gov-3280 68 11 published publish VBN www-irs-gov-3280 68 12 ; ; : www-irs-gov-3280 68 13 however however RB www-irs-gov-3280 68 14 , , , www-irs-gov-3280 68 15 statements statement NNS www-irs-gov-3280 68 16 of of IN www-irs-gov-3280 68 17 internal internal JJ www-irs-gov-3280 68 18 practices practice NNS www-irs-gov-3280 68 19 and and CC www-irs-gov-3280 68 20 procedures procedure NNS www-irs-gov-3280 68 21 that that WDT www-irs-gov-3280 68 22 affect affect VBP www-irs-gov-3280 68 23 the the DT www-irs-gov-3280 68 24 rights right NNS www-irs-gov-3280 68 25 and and CC www-irs-gov-3280 68 26 duties duty NNS www-irs-gov-3280 68 27 of of IN www-irs-gov-3280 68 28 taxpayers taxpayer NNS www-irs-gov-3280 68 29 are be VBP www-irs-gov-3280 68 30 published publish VBN www-irs-gov-3280 68 31 . . . www-irs-gov-3280 69 1 Revenue revenue NN www-irs-gov-3280 69 2 rulings ruling NNS www-irs-gov-3280 69 3 represent represent VBP www-irs-gov-3280 69 4 the the DT www-irs-gov-3280 69 5 conclusions conclusion NNS www-irs-gov-3280 69 6 of of IN www-irs-gov-3280 69 7 the the DT www-irs-gov-3280 69 8 Service Service NNP www-irs-gov-3280 69 9 on on IN www-irs-gov-3280 69 10 the the DT www-irs-gov-3280 69 11 application application NN www-irs-gov-3280 69 12 of of IN www-irs-gov-3280 69 13 the the DT www-irs-gov-3280 69 14 law law NN www-irs-gov-3280 69 15 to to IN www-irs-gov-3280 69 16 the the DT www-irs-gov-3280 69 17 pivotal pivotal JJ www-irs-gov-3280 69 18 facts fact NNS www-irs-gov-3280 69 19 stated state VBN www-irs-gov-3280 69 20 in in IN www-irs-gov-3280 69 21 the the DT www-irs-gov-3280 69 22 revenue revenue NN www-irs-gov-3280 69 23 ruling ruling NN www-irs-gov-3280 69 24 . . . www-irs-gov-3280 70 1 In in IN www-irs-gov-3280 70 2 those those DT www-irs-gov-3280 70 3 based base VBN www-irs-gov-3280 70 4 on on IN www-irs-gov-3280 70 5 positions position NNS www-irs-gov-3280 70 6 taken take VBN www-irs-gov-3280 70 7 in in IN www-irs-gov-3280 70 8 rulings ruling NNS www-irs-gov-3280 70 9 to to IN www-irs-gov-3280 70 10 taxpayers taxpayer NNS www-irs-gov-3280 70 11 or or CC www-irs-gov-3280 70 12 technical technical JJ www-irs-gov-3280 70 13 advice advice NN www-irs-gov-3280 70 14 to to IN www-irs-gov-3280 70 15 Service Service NNP www-irs-gov-3280 70 16 field field NN www-irs-gov-3280 70 17 offices office NNS www-irs-gov-3280 70 18 , , , www-irs-gov-3280 70 19 identifying identify VBG www-irs-gov-3280 70 20 details detail NNS www-irs-gov-3280 70 21 and and CC www-irs-gov-3280 70 22 information information NN www-irs-gov-3280 70 23 of of IN www-irs-gov-3280 70 24 a a DT www-irs-gov-3280 70 25 confidential confidential JJ www-irs-gov-3280 70 26 nature nature NN www-irs-gov-3280 70 27 are be VBP www-irs-gov-3280 70 28 deleted delete VBN www-irs-gov-3280 70 29 to to TO www-irs-gov-3280 70 30 prevent prevent VB www-irs-gov-3280 70 31 unwarranted unwarranted JJ www-irs-gov-3280 70 32 invasions invasion NNS www-irs-gov-3280 70 33 of of IN www-irs-gov-3280 70 34 privacy privacy NN www-irs-gov-3280 70 35 and and CC www-irs-gov-3280 70 36 to to TO www-irs-gov-3280 70 37 comply comply VB www-irs-gov-3280 70 38 with with IN www-irs-gov-3280 70 39 statutory statutory JJ www-irs-gov-3280 70 40 requirements requirement NNS www-irs-gov-3280 70 41 . . . www-irs-gov-3280 71 1 Rulings ruling NNS www-irs-gov-3280 71 2 and and CC www-irs-gov-3280 71 3 procedures procedure NNS www-irs-gov-3280 71 4 reported report VBN www-irs-gov-3280 71 5 in in IN www-irs-gov-3280 71 6 the the DT www-irs-gov-3280 71 7 Bulletin Bulletin NNP www-irs-gov-3280 71 8 do do VBP www-irs-gov-3280 71 9 not not RB www-irs-gov-3280 71 10 have have VB www-irs-gov-3280 71 11 the the DT www-irs-gov-3280 71 12 force force NN www-irs-gov-3280 71 13 and and CC www-irs-gov-3280 71 14 effect effect NN www-irs-gov-3280 71 15 of of IN www-irs-gov-3280 71 16 Treasury Treasury NNP www-irs-gov-3280 71 17 Department Department NNP www-irs-gov-3280 71 18 Regulations Regulations NNPS www-irs-gov-3280 71 19 , , , www-irs-gov-3280 71 20 but but CC www-irs-gov-3280 71 21 they -PRON- PRP www-irs-gov-3280 71 22 may may MD www-irs-gov-3280 71 23 be be VB www-irs-gov-3280 71 24 used use VBN www-irs-gov-3280 71 25 as as IN www-irs-gov-3280 71 26 precedents precedent NNS www-irs-gov-3280 71 27 . . . www-irs-gov-3280 72 1 Unpublished unpublished JJ www-irs-gov-3280 72 2 rulings ruling NNS www-irs-gov-3280 72 3 will will MD www-irs-gov-3280 72 4 not not RB www-irs-gov-3280 72 5 be be VB www-irs-gov-3280 72 6 relied rely VBN www-irs-gov-3280 72 7 on on IN www-irs-gov-3280 72 8 , , , www-irs-gov-3280 72 9 used use VBN www-irs-gov-3280 72 10 , , , www-irs-gov-3280 72 11 or or CC www-irs-gov-3280 72 12 cited cite VBN www-irs-gov-3280 72 13 as as IN www-irs-gov-3280 72 14 precedents precedent NNS www-irs-gov-3280 72 15 by by IN www-irs-gov-3280 72 16 Service service NN www-irs-gov-3280 72 17 personnel personnel NNS www-irs-gov-3280 72 18 in in IN www-irs-gov-3280 72 19 the the DT www-irs-gov-3280 72 20 disposition disposition NN www-irs-gov-3280 72 21 of of IN www-irs-gov-3280 72 22 other other JJ www-irs-gov-3280 72 23 cases case NNS www-irs-gov-3280 72 24 . . . www-irs-gov-3280 73 1 In in IN www-irs-gov-3280 73 2 applying apply VBG www-irs-gov-3280 73 3 published publish VBN www-irs-gov-3280 73 4 rulings ruling NNS www-irs-gov-3280 73 5 and and CC www-irs-gov-3280 73 6 procedures procedure NNS www-irs-gov-3280 73 7 , , , www-irs-gov-3280 73 8 the the DT www-irs-gov-3280 73 9 effect effect NN www-irs-gov-3280 73 10 of of IN www-irs-gov-3280 73 11 subsequent subsequent JJ www-irs-gov-3280 73 12 legislation legislation NN www-irs-gov-3280 73 13 , , , www-irs-gov-3280 73 14 regulations regulation NNS www-irs-gov-3280 73 15 , , , www-irs-gov-3280 73 16 court court NN www-irs-gov-3280 73 17 decisions decision NNS www-irs-gov-3280 73 18 , , , www-irs-gov-3280 73 19 rulings ruling NNS www-irs-gov-3280 73 20 , , , www-irs-gov-3280 73 21 and and CC www-irs-gov-3280 73 22 procedures procedure NNS www-irs-gov-3280 73 23 must must MD www-irs-gov-3280 73 24 be be VB www-irs-gov-3280 73 25 considered consider VBN www-irs-gov-3280 73 26 , , , www-irs-gov-3280 73 27 and and CC www-irs-gov-3280 73 28 Service service NN www-irs-gov-3280 73 29 personnel personnel NNS www-irs-gov-3280 73 30 and and CC www-irs-gov-3280 73 31 others other NNS www-irs-gov-3280 73 32 concerned concern VBN www-irs-gov-3280 73 33 are be VBP www-irs-gov-3280 73 34 cautioned caution VBN www-irs-gov-3280 73 35 against against IN www-irs-gov-3280 73 36 reaching reach VBG www-irs-gov-3280 73 37 the the DT www-irs-gov-3280 73 38 same same JJ www-irs-gov-3280 73 39 conclusions conclusion NNS www-irs-gov-3280 73 40 in in IN www-irs-gov-3280 73 41 other other JJ www-irs-gov-3280 73 42 cases case NNS www-irs-gov-3280 73 43 unless unless IN www-irs-gov-3280 73 44 the the DT www-irs-gov-3280 73 45 facts fact NNS www-irs-gov-3280 73 46 and and CC www-irs-gov-3280 73 47 circumstances circumstance NNS www-irs-gov-3280 73 48 are be VBP www-irs-gov-3280 73 49 substantially substantially RB www-irs-gov-3280 73 50 the the DT www-irs-gov-3280 73 51 same same JJ www-irs-gov-3280 73 52 . . . www-irs-gov-3280 74 1 The the DT www-irs-gov-3280 74 2 Bulletin Bulletin NNP www-irs-gov-3280 74 3 is be VBZ www-irs-gov-3280 74 4 divided divide VBN www-irs-gov-3280 74 5 into into IN www-irs-gov-3280 74 6 four four CD www-irs-gov-3280 74 7 parts part NNS www-irs-gov-3280 74 8 as as IN www-irs-gov-3280 74 9 follows follow VBZ www-irs-gov-3280 74 10 : : : www-irs-gov-3280 74 11 Part part NN www-irs-gov-3280 74 12 I.—1986 I.—1986 NNP www-irs-gov-3280 74 13 Code code NN www-irs-gov-3280 74 14 . . . www-irs-gov-3280 75 1 This this DT www-irs-gov-3280 75 2 part part NN www-irs-gov-3280 75 3 includes include VBZ www-irs-gov-3280 75 4 rulings ruling NNS www-irs-gov-3280 75 5 and and CC www-irs-gov-3280 75 6 decisions decision NNS www-irs-gov-3280 75 7 based base VBN www-irs-gov-3280 75 8 on on IN www-irs-gov-3280 75 9 provisions provision NNS www-irs-gov-3280 75 10 of of IN www-irs-gov-3280 75 11 the the DT www-irs-gov-3280 75 12 Internal Internal NNP www-irs-gov-3280 75 13 Revenue Revenue NNP www-irs-gov-3280 75 14 Code Code NNP www-irs-gov-3280 75 15 of of IN www-irs-gov-3280 75 16 1986 1986 CD www-irs-gov-3280 75 17 . . . www-irs-gov-3280 76 1 Part Part NNP www-irs-gov-3280 76 2 II.—Treaties II.—Treaties NNP www-irs-gov-3280 76 3 and and CC www-irs-gov-3280 76 4 Tax Tax NNP www-irs-gov-3280 76 5 Legislation Legislation NNP www-irs-gov-3280 76 6 . . . www-irs-gov-3280 77 1 This this DT www-irs-gov-3280 77 2 part part NN www-irs-gov-3280 77 3 is be VBZ www-irs-gov-3280 77 4 divided divide VBN www-irs-gov-3280 77 5 into into IN www-irs-gov-3280 77 6 two two CD www-irs-gov-3280 77 7 subparts subpart NNS www-irs-gov-3280 77 8 as as IN www-irs-gov-3280 77 9 follows follow VBZ www-irs-gov-3280 77 10 : : : www-irs-gov-3280 77 11 Subpart Subpart NNP www-irs-gov-3280 77 12 A A NNP www-irs-gov-3280 77 13 , , , www-irs-gov-3280 77 14 Tax Tax NNP www-irs-gov-3280 77 15 Conventions Conventions NNPS www-irs-gov-3280 77 16 and and CC www-irs-gov-3280 77 17 Other other JJ www-irs-gov-3280 77 18 Related Related NNP www-irs-gov-3280 77 19 Items Items NNPS www-irs-gov-3280 77 20 , , , www-irs-gov-3280 77 21 and and CC www-irs-gov-3280 77 22 Subpart Subpart NNP www-irs-gov-3280 77 23 B B NNP www-irs-gov-3280 77 24 , , , www-irs-gov-3280 77 25 Legislation Legislation NNP www-irs-gov-3280 77 26 and and CC www-irs-gov-3280 77 27 Related Related NNP www-irs-gov-3280 77 28 Committee Committee NNP www-irs-gov-3280 77 29 Reports Reports NNPS www-irs-gov-3280 77 30 . . . www-irs-gov-3280 78 1 Part part NN www-irs-gov-3280 78 2 III.—Administrative iii.—administrative JJ www-irs-gov-3280 78 3 , , , www-irs-gov-3280 78 4 Procedural procedural JJ www-irs-gov-3280 78 5 , , , www-irs-gov-3280 78 6 and and CC www-irs-gov-3280 78 7 Miscellaneous miscellaneous JJ www-irs-gov-3280 78 8 . . . www-irs-gov-3280 79 1 To to IN www-irs-gov-3280 79 2 the the DT www-irs-gov-3280 79 3 extent extent NN www-irs-gov-3280 79 4 practicable practicable JJ www-irs-gov-3280 79 5 , , , www-irs-gov-3280 79 6 pertinent pertinent JJ www-irs-gov-3280 79 7 cross cross NN www-irs-gov-3280 79 8 references reference NNS www-irs-gov-3280 79 9 to to IN www-irs-gov-3280 79 10 these these DT www-irs-gov-3280 79 11 subjects subject NNS www-irs-gov-3280 79 12 are be VBP www-irs-gov-3280 79 13 contained contain VBN www-irs-gov-3280 79 14 in in IN www-irs-gov-3280 79 15 the the DT www-irs-gov-3280 79 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Department NNP www-irs-gov-3280 81 11 of of IN www-irs-gov-3280 81 12 the the DT www-irs-gov-3280 81 13 Treasury Treasury NNP www-irs-gov-3280 81 14 ’s ’s NNP www-irs-gov-3280 81 15 Office Office NNP www-irs-gov-3280 81 16 of of IN www-irs-gov-3280 81 17 the the DT www-irs-gov-3280 81 18 Assistant Assistant NNP www-irs-gov-3280 81 19 Secretary Secretary NNP www-irs-gov-3280 81 20 ( ( -LRB- www-irs-gov-3280 81 21 Enforcement Enforcement NNP www-irs-gov-3280 81 22 ) ) -RRB- www-irs-gov-3280 81 23 . . . www-irs-gov-3280 82 1 Part part NN www-irs-gov-3280 82 2 IV.—Items IV.—Items NNP www-irs-gov-3280 82 3 of of IN www-irs-gov-3280 82 4 General General NNP www-irs-gov-3280 82 5 Interest Interest NNP www-irs-gov-3280 82 6 . . . www-irs-gov-3280 83 1 This this DT www-irs-gov-3280 83 2 part part NN www-irs-gov-3280 83 3 includes include VBZ www-irs-gov-3280 83 4 notices notice NNS www-irs-gov-3280 83 5 of of IN www-irs-gov-3280 83 6 proposed propose VBN www-irs-gov-3280 83 7 rulemakings rulemaking NNS www-irs-gov-3280 83 8 , , , www-irs-gov-3280 83 9 disbarment disbarment NN www-irs-gov-3280 83 10 and and CC www-irs-gov-3280 83 11 suspension suspension NN www-irs-gov-3280 83 12 lists list NNS www-irs-gov-3280 83 13 , , , www-irs-gov-3280 83 14 and and CC www-irs-gov-3280 83 15 announcements announcement NNS www-irs-gov-3280 83 16 . . . www-irs-gov-3280 84 1 The the DT www-irs-gov-3280 84 2 last last JJ www-irs-gov-3280 84 3 Bulletin Bulletin NNP www-irs-gov-3280 84 4 for for IN www-irs-gov-3280 84 5 each each DT www-irs-gov-3280 84 6 month month NN www-irs-gov-3280 84 7 includes include VBZ www-irs-gov-3280 84 8 a a DT www-irs-gov-3280 84 9 cumulative cumulative JJ www-irs-gov-3280 84 10 index index NN www-irs-gov-3280 84 11 for for IN www-irs-gov-3280 84 12 the the DT www-irs-gov-3280 84 13 matters matter NNS www-irs-gov-3280 84 14 published publish VBN www-irs-gov-3280 84 15 during during IN www-irs-gov-3280 84 16 the the DT www-irs-gov-3280 84 17 preceding precede VBG www-irs-gov-3280 84 18 months month NNS www-irs-gov-3280 84 19 . . . www-irs-gov-3280 85 1 These these DT www-irs-gov-3280 85 2 monthly monthly JJ www-irs-gov-3280 85 3 indexes index NNS www-irs-gov-3280 85 4 are be VBP www-irs-gov-3280 85 5 cumulated cumulate VBN www-irs-gov-3280 85 6 on on IN www-irs-gov-3280 85 7 a a DT www-irs-gov-3280 85 8 semiannual semiannual JJ www-irs-gov-3280 85 9 basis basis NN www-irs-gov-3280 85 10 , , , www-irs-gov-3280 85 11 and and CC www-irs-gov-3280 85 12 are be VBP www-irs-gov-3280 85 13 published publish VBN www-irs-gov-3280 85 14 in in IN www-irs-gov-3280 85 15 the the DT www-irs-gov-3280 85 16 last last JJ www-irs-gov-3280 85 17 Bulletin Bulletin NNP www-irs-gov-3280 85 18 of of IN www-irs-gov-3280 85 19 each each DT www-irs-gov-3280 85 20 semiannual semiannual JJ www-irs-gov-3280 85 21 period period NN www-irs-gov-3280 85 22 . . . www-irs-gov-3280 86 1 Part part NN www-irs-gov-3280 86 2 I. I. NNP www-irs-gov-3280 87 1 Rulings ruling NNS www-irs-gov-3280 87 2 and and CC www-irs-gov-3280 87 3 Decisions Decisions NNPS www-irs-gov-3280 87 4 Under under IN www-irs-gov-3280 87 5 the the DT www-irs-gov-3280 87 6 Internal Internal NNP www-irs-gov-3280 87 7 Revenue Revenue NNP www-irs-gov-3280 87 8 Code Code NNP www-irs-gov-3280 87 9 of of IN www-irs-gov-3280 87 10 1986 1986 CD www-irs-gov-3280 87 11 T.D. T.D. NNP www-irs-gov-3280 88 1 9662 9662 CD www-irs-gov-3280 88 2 Designation Designation NNP www-irs-gov-3280 88 3 of of IN www-irs-gov-3280 88 4 Payor Payor NNP www-irs-gov-3280 88 5 to to TO www-irs-gov-3280 88 6 Perform perform VB www-irs-gov-3280 88 7 Acts Acts NNPS www-irs-gov-3280 88 8 Required require VBN www-irs-gov-3280 88 9 of of IN www-irs-gov-3280 88 10 an an DT www-irs-gov-3280 88 11 Employer Employer NNP www-irs-gov-3280 88 12 DEPARTMENT DEPARTMENT NNP www-irs-gov-3280 88 13 OF of IN www-irs-gov-3280 88 14 THE the DT www-irs-gov-3280 88 15 TREASURY TREASURY NNP www-irs-gov-3280 88 16 Internal Internal NNP www-irs-gov-3280 88 17 Revenue Revenue NNP www-irs-gov-3280 88 18 Service Service NNP www-irs-gov-3280 88 19 26 26 CD www-irs-gov-3280 88 20 CFR CFR NNP www-irs-gov-3280 88 21 Part Part NNP www-irs-gov-3280 88 22 31 31 CD www-irs-gov-3280 88 23 AGENCY AGENCY NNP www-irs-gov-3280 88 24 : : : www-irs-gov-3280 88 25 Internal Internal NNP www-irs-gov-3280 88 26 Revenue Revenue NNP www-irs-gov-3280 88 27 Service Service NNP www-irs-gov-3280 88 28 ( ( -LRB- www-irs-gov-3280 88 29 IRS IRS NNP www-irs-gov-3280 88 30 ) ) -RRB- www-irs-gov-3280 88 31 , , , www-irs-gov-3280 88 32 Treasury Treasury NNP www-irs-gov-3280 88 33 . . . www-irs-gov-3280 89 1 ACTION action NN www-irs-gov-3280 89 2 : : : www-irs-gov-3280 89 3 Final Final NNP www-irs-gov-3280 89 4 Regulations Regulations NNPS www-irs-gov-3280 89 5 . . . www-irs-gov-3280 90 1 SUMMARY summary NN www-irs-gov-3280 90 2 : : : www-irs-gov-3280 90 3 This this DT www-irs-gov-3280 90 4 document document NN www-irs-gov-3280 90 5 contains contain VBZ www-irs-gov-3280 90 6 final final JJ www-irs-gov-3280 90 7 regulations regulation NNS www-irs-gov-3280 90 8 under under IN www-irs-gov-3280 90 9 section section NN www-irs-gov-3280 90 10 3504 3504 CD www-irs-gov-3280 90 11 of of IN www-irs-gov-3280 90 12 the the DT www-irs-gov-3280 90 13 Internal Internal NNP www-irs-gov-3280 90 14 Revenue Revenue NNP www-irs-gov-3280 90 15 Code Code NNP www-irs-gov-3280 90 16 ( ( -LRB- www-irs-gov-3280 90 17 Code Code NNP www-irs-gov-3280 90 18 ) ) -RRB- www-irs-gov-3280 90 19 providing provide VBG www-irs-gov-3280 90 20 circumstances circumstance NNS www-irs-gov-3280 90 21 under under IN www-irs-gov-3280 90 22 which which WDT www-irs-gov-3280 90 23 a a DT www-irs-gov-3280 90 24 person person NN www-irs-gov-3280 90 25 ( ( -LRB- www-irs-gov-3280 90 26 payor payor NN www-irs-gov-3280 90 27 ) ) -RRB- www-irs-gov-3280 90 28 is be VBZ www-irs-gov-3280 90 29 designated designate VBN www-irs-gov-3280 90 30 to to TO www-irs-gov-3280 90 31 perform perform VB www-irs-gov-3280 90 32 the the DT www-irs-gov-3280 90 33 acts act NNS www-irs-gov-3280 90 34 required require VBN www-irs-gov-3280 90 35 of of IN www-irs-gov-3280 90 36 an an DT www-irs-gov-3280 90 37 employer employer NN www-irs-gov-3280 90 38 and and CC www-irs-gov-3280 90 39 is be VBZ www-irs-gov-3280 90 40 liable liable JJ www-irs-gov-3280 90 41 for for IN www-irs-gov-3280 90 42 employment employment NN www-irs-gov-3280 90 43 taxes taxis NNS www-irs-gov-3280 90 44 with with IN www-irs-gov-3280 90 45 respect respect NN www-irs-gov-3280 90 46 to to IN www-irs-gov-3280 90 47 wages wage NNS www-irs-gov-3280 90 48 or or CC www-irs-gov-3280 90 49 compensation compensation NN www-irs-gov-3280 90 50 paid pay VBN www-irs-gov-3280 90 51 by by IN www-irs-gov-3280 90 52 the the DT www-irs-gov-3280 90 53 payor payor NN www-irs-gov-3280 90 54 to to IN www-irs-gov-3280 90 55 individuals individual NNS www-irs-gov-3280 90 56 performing perform VBG www-irs-gov-3280 90 57 services service NNS www-irs-gov-3280 90 58 for for IN www-irs-gov-3280 90 59 the the DT www-irs-gov-3280 90 60 payor payor NN www-irs-gov-3280 90 61 ’s ’s POS www-irs-gov-3280 90 62 client client NN www-irs-gov-3280 90 63 pursuant pursuant JJ www-irs-gov-3280 90 64 to to IN www-irs-gov-3280 90 65 a a DT www-irs-gov-3280 90 66 service service NN www-irs-gov-3280 90 67 agreement agreement NN www-irs-gov-3280 90 68 between between IN www-irs-gov-3280 90 69 the the DT www-irs-gov-3280 90 70 payor payor NN www-irs-gov-3280 90 71 and and CC www-irs-gov-3280 90 72 the the DT www-irs-gov-3280 90 73 client client NN www-irs-gov-3280 90 74 . . . www-irs-gov-3280 91 1 DATES date NNS www-irs-gov-3280 91 2 : : : www-irs-gov-3280 91 3 Effective effective JJ www-irs-gov-3280 91 4 date date NN www-irs-gov-3280 91 5 : : : www-irs-gov-3280 91 6 These these DT www-irs-gov-3280 91 7 final final JJ www-irs-gov-3280 91 8 regulations regulation NNS www-irs-gov-3280 91 9 are be VBP www-irs-gov-3280 91 10 effective effective JJ www-irs-gov-3280 91 11 on on IN www-irs-gov-3280 91 12 March March NNP www-irs-gov-3280 91 13 31 31 CD www-irs-gov-3280 91 14 , , , www-irs-gov-3280 91 15 2014 2014 CD www-irs-gov-3280 91 16 . . . www-irs-gov-3280 92 1 Applicability applicability NN www-irs-gov-3280 92 2 date date NN www-irs-gov-3280 92 3 : : : www-irs-gov-3280 92 4 For for IN www-irs-gov-3280 92 5 dates date NNS www-irs-gov-3280 92 6 of of IN www-irs-gov-3280 92 7 applicability applicability NN www-irs-gov-3280 92 8 , , , www-irs-gov-3280 92 9 see see VB www-irs-gov-3280 92 10 § § NNP www-irs-gov-3280 92 11 31.3504–2(f 31.3504–2(f NN www-irs-gov-3280 92 12 ) ) -RRB- www-irs-gov-3280 92 13 of of IN www-irs-gov-3280 92 14 these these DT www-irs-gov-3280 92 15 regulations regulation NNS www-irs-gov-3280 92 16 . . . www-irs-gov-3280 93 1 FOR for IN www-irs-gov-3280 93 2 FURTHER further JJ www-irs-gov-3280 93 3 INFORMATION information JJ www-irs-gov-3280 93 4 CONTACT CONTACT NNS www-irs-gov-3280 93 5 : : : www-irs-gov-3280 93 6 Jeanne Jeanne NNP www-irs-gov-3280 93 7 Royal Royal NNP www-irs-gov-3280 93 8 Singley Singley NNP www-irs-gov-3280 93 9 at at IN www-irs-gov-3280 93 10 ( ( -LRB- www-irs-gov-3280 93 11 202 202 CD www-irs-gov-3280 93 12 ) ) -RRB- www-irs-gov-3280 93 13 317 317 CD www-irs-gov-3280 93 14 - - HYPH www-irs-gov-3280 93 15 6798 6798 CD www-irs-gov-3280 93 16 ( ( -LRB- www-irs-gov-3280 93 17 not not RB www-irs-gov-3280 93 18 a a DT www-irs-gov-3280 93 19 toll toll NN www-irs-gov-3280 93 20 - - HYPH www-irs-gov-3280 93 21 free free JJ www-irs-gov-3280 93 22 number number NN www-irs-gov-3280 93 23 ) ) -RRB- www-irs-gov-3280 93 24 . . . www-irs-gov-3280 94 1 SUPPLEMENTARY supplementary NN www-irs-gov-3280 94 2 INFORMATION INFORMATION NNS www-irs-gov-3280 94 3 : : : www-irs-gov-3280 94 4 Background background NN www-irs-gov-3280 94 5 This this DT www-irs-gov-3280 94 6 document document NN www-irs-gov-3280 94 7 contains contain VBZ www-irs-gov-3280 94 8 amendments amendment NNS www-irs-gov-3280 94 9 to to IN www-irs-gov-3280 94 10 26 26 CD www-irs-gov-3280 94 11 CFR cfr NN www-irs-gov-3280 94 12 part part NN www-irs-gov-3280 94 13 31 31 CD www-irs-gov-3280 94 14 under under IN www-irs-gov-3280 94 15 section section NN www-irs-gov-3280 94 16 3504 3504 CD www-irs-gov-3280 94 17 of of IN www-irs-gov-3280 94 18 the the DT www-irs-gov-3280 94 19 Code Code NNP www-irs-gov-3280 94 20 . . . www-irs-gov-3280 95 1 On on IN www-irs-gov-3280 95 2 January January NNP www-irs-gov-3280 95 3 29 29 CD www-irs-gov-3280 95 4 , , , www-irs-gov-3280 95 5 2013 2013 CD www-irs-gov-3280 95 6 , , , www-irs-gov-3280 95 7 Treasury Treasury NNP www-irs-gov-3280 95 8 and and CC www-irs-gov-3280 95 9 the the DT www-irs-gov-3280 95 10 IRS IRS NNP www-irs-gov-3280 95 11 published publish VBD www-irs-gov-3280 95 12 a a DT www-irs-gov-3280 95 13 notice notice NN www-irs-gov-3280 95 14 of of IN www-irs-gov-3280 95 15 proposed propose VBN www-irs-gov-3280 95 16 rulemaking rulemaking NN www-irs-gov-3280 95 17 ( ( -LRB- www-irs-gov-3280 95 18 REG–102966–10 REG–102966–10 NNP www-irs-gov-3280 95 19 , , , www-irs-gov-3280 95 20 78 78 CD www-irs-gov-3280 95 21 FR FR NNP www-irs-gov-3280 95 22 6056 6056 CD www-irs-gov-3280 95 23 ) ) -RRB- www-irs-gov-3280 95 24 ( ( -LRB- www-irs-gov-3280 95 25 the the DT www-irs-gov-3280 95 26 proposed propose VBN www-irs-gov-3280 95 27 regulations regulation NNS www-irs-gov-3280 95 28 ) ) -RRB- www-irs-gov-3280 95 29 in in IN www-irs-gov-3280 95 30 the the DT www-irs-gov-3280 95 31 Federal Federal NNP www-irs-gov-3280 95 32 Register Register NNP www-irs-gov-3280 95 33 under under IN www-irs-gov-3280 95 34 section section NN www-irs-gov-3280 95 35 3504 3504 CD www-irs-gov-3280 95 36 of of IN www-irs-gov-3280 95 37 the the DT www-irs-gov-3280 95 38 Code Code NNP www-irs-gov-3280 95 39 . . . www-irs-gov-3280 96 1 Treasury Treasury NNP www-irs-gov-3280 96 2 and and CC www-irs-gov-3280 96 3 the the DT www-irs-gov-3280 96 4 IRS IRS NNP www-irs-gov-3280 96 5 received receive VBD www-irs-gov-3280 96 6 written written JJ www-irs-gov-3280 96 7 and and CC www-irs-gov-3280 96 8 electronic electronic JJ www-irs-gov-3280 96 9 comments comment NNS www-irs-gov-3280 96 10 responding respond VBG www-irs-gov-3280 96 11 to to IN www-irs-gov-3280 96 12 the the DT www-irs-gov-3280 96 13 proposed propose VBN www-irs-gov-3280 96 14 regulations regulation NNS www-irs-gov-3280 96 15 . . . www-irs-gov-3280 97 1 All all DT www-irs-gov-3280 97 2 comments comment NNS www-irs-gov-3280 97 3 were be VBD www-irs-gov-3280 97 4 considered consider VBN www-irs-gov-3280 97 5 and and CC www-irs-gov-3280 97 6 are be VBP www-irs-gov-3280 97 7 available available JJ www-irs-gov-3280 97 8 for for IN www-irs-gov-3280 97 9 public public JJ www-irs-gov-3280 97 10 inspection inspection NN www-irs-gov-3280 97 11 at at IN www-irs-gov-3280 97 12 http://www.regulations.gov http://www.regulations.gov ADD www-irs-gov-3280 97 13 or or CC www-irs-gov-3280 97 14 upon upon IN www-irs-gov-3280 97 15 request request NN www-irs-gov-3280 97 16 . . . www-irs-gov-3280 98 1 After after IN www-irs-gov-3280 98 2 consideration consideration NN www-irs-gov-3280 98 3 of of IN www-irs-gov-3280 98 4 all all PDT www-irs-gov-3280 98 5 the the DT www-irs-gov-3280 98 6 public public JJ www-irs-gov-3280 98 7 comments comment NNS www-irs-gov-3280 98 8 , , , www-irs-gov-3280 98 9 the the DT www-irs-gov-3280 98 10 proposed propose VBN www-irs-gov-3280 98 11 regulations regulation NNS www-irs-gov-3280 98 12 are be VBP www-irs-gov-3280 98 13 adopted adopt VBN www-irs-gov-3280 98 14 as as IN www-irs-gov-3280 98 15 amended amend VBN www-irs-gov-3280 98 16 by by IN www-irs-gov-3280 98 17 this this DT www-irs-gov-3280 98 18 Treasury Treasury NNP www-irs-gov-3280 98 19 decision decision NN www-irs-gov-3280 98 20 . . . www-irs-gov-3280 99 1 The the DT www-irs-gov-3280 99 2 public public JJ www-irs-gov-3280 99 3 comments comment NNS www-irs-gov-3280 99 4 and and CC www-irs-gov-3280 99 5 revisions revision NNS www-irs-gov-3280 99 6 are be VBP www-irs-gov-3280 99 7 discussed discuss VBN www-irs-gov-3280 99 8 in in IN www-irs-gov-3280 99 9 this this DT www-irs-gov-3280 99 10 preamble preamble NN www-irs-gov-3280 99 11 . . . www-irs-gov-3280 100 1 Explanation Explanation NNP www-irs-gov-3280 100 2 of of IN www-irs-gov-3280 100 3 Provisions Provisions NNP www-irs-gov-3280 100 4 Under under IN www-irs-gov-3280 100 5 section section NN www-irs-gov-3280 100 6 3504 3504 CD www-irs-gov-3280 100 7 , , , www-irs-gov-3280 100 8 if if IN www-irs-gov-3280 100 9 a a DT www-irs-gov-3280 100 10 payor payor NN www-irs-gov-3280 100 11 pays pay VBZ www-irs-gov-3280 100 12 wages wage NNS www-irs-gov-3280 100 13 or or CC www-irs-gov-3280 100 14 compensation compensation NN www-irs-gov-3280 100 15 to to IN www-irs-gov-3280 100 16 employees employee NNS www-irs-gov-3280 100 17 who who WP www-irs-gov-3280 100 18 are be VBP www-irs-gov-3280 100 19 employed employ VBN www-irs-gov-3280 100 20 by by IN www-irs-gov-3280 100 21 one one CD www-irs-gov-3280 100 22 or or CC www-irs-gov-3280 100 23 more more JJR www-irs-gov-3280 100 24 employers employer NNS www-irs-gov-3280 100 25 , , , www-irs-gov-3280 100 26 the the DT www-irs-gov-3280 100 27 Secretary Secretary NNP www-irs-gov-3280 100 28 is be VBZ www-irs-gov-3280 100 29 authorized authorize VBN www-irs-gov-3280 100 30 , , , www-irs-gov-3280 100 31 in in IN www-irs-gov-3280 100 32 accordance accordance NN www-irs-gov-3280 100 33 with with IN www-irs-gov-3280 100 34 regulations regulation NNS www-irs-gov-3280 100 35 prescribed prescribe VBN www-irs-gov-3280 100 36 by by IN www-irs-gov-3280 100 37 the the DT www-irs-gov-3280 100 38 Secretary Secretary NNP www-irs-gov-3280 100 39 , , , www-irs-gov-3280 100 40 to to TO www-irs-gov-3280 100 41 designate designate VB www-irs-gov-3280 100 42 such such JJ www-irs-gov-3280 100 43 payor payor NN www-irs-gov-3280 100 44 to to TO www-irs-gov-3280 100 45 perform perform VB www-irs-gov-3280 100 46 acts act NNS www-irs-gov-3280 100 47 required require VBN www-irs-gov-3280 100 48 of of IN www-irs-gov-3280 100 49 employers employer NNS www-irs-gov-3280 100 50 under under IN www-irs-gov-3280 100 51 the the DT www-irs-gov-3280 100 52 Code Code NNP www-irs-gov-3280 100 53 . . . www-irs-gov-3280 101 1 Section section NN www-irs-gov-3280 101 2 3504 3504 CD www-irs-gov-3280 101 3 further further RB www-irs-gov-3280 101 4 provides provide VBZ www-irs-gov-3280 101 5 that that DT www-irs-gov-3280 101 6 , , , www-irs-gov-3280 101 7 except except IN www-irs-gov-3280 101 8 as as RB www-irs-gov-3280 101 9 otherwise otherwise RB www-irs-gov-3280 101 10 prescribed prescribe VBN www-irs-gov-3280 101 11 by by IN www-irs-gov-3280 101 12 the the DT www-irs-gov-3280 101 13 Secretary Secretary NNP www-irs-gov-3280 101 14 , , , www-irs-gov-3280 101 15 all all DT www-irs-gov-3280 101 16 provisions provision NNS www-irs-gov-3280 101 17 of of IN www-irs-gov-3280 101 18 law law NN www-irs-gov-3280 101 19 ( ( -LRB- www-irs-gov-3280 101 20 including include VBG www-irs-gov-3280 101 21 penalties penalty NNS www-irs-gov-3280 101 22 ) ) -RRB- www-irs-gov-3280 101 23 applicable applicable JJ www-irs-gov-3280 101 24 with with IN www-irs-gov-3280 101 25 respect respect NN www-irs-gov-3280 101 26 to to IN www-irs-gov-3280 101 27 an an DT www-irs-gov-3280 101 28 employer employer NN www-irs-gov-3280 101 29 are be VBP www-irs-gov-3280 101 30 applicable applicable JJ www-irs-gov-3280 101 31 to to IN www-irs-gov-3280 101 32 the the DT www-irs-gov-3280 101 33 payor payor NN www-irs-gov-3280 101 34 so so RB www-irs-gov-3280 101 35 designated designate VBN www-irs-gov-3280 101 36 , , , www-irs-gov-3280 101 37 but but CC www-irs-gov-3280 101 38 the the DT www-irs-gov-3280 101 39 employer employer NN www-irs-gov-3280 101 40 for for IN www-irs-gov-3280 101 41 whom whom WP www-irs-gov-3280 101 42 the the DT www-irs-gov-3280 101 43 payor payor NN www-irs-gov-3280 101 44 acts act VBZ www-irs-gov-3280 101 45 remains remain VBZ www-irs-gov-3280 101 46 subject subject JJ www-irs-gov-3280 101 47 to to IN www-irs-gov-3280 101 48 the the DT www-irs-gov-3280 101 49 provisions provision NNS www-irs-gov-3280 101 50 of of IN www-irs-gov-3280 101 51 law law NN www-irs-gov-3280 101 52 ( ( -LRB- www-irs-gov-3280 101 53 including include VBG www-irs-gov-3280 101 54 penalties penalty NNS www-irs-gov-3280 101 55 ) ) -RRB- www-irs-gov-3280 101 56 applicable applicable JJ www-irs-gov-3280 101 57 with with IN www-irs-gov-3280 101 58 respect respect NN www-irs-gov-3280 101 59 to to IN www-irs-gov-3280 101 60 employers employer NNS www-irs-gov-3280 101 61 . . . www-irs-gov-3280 102 1 Accordingly accordingly RB www-irs-gov-3280 102 2 , , , www-irs-gov-3280 102 3 both both CC www-irs-gov-3280 102 4 an an DT www-irs-gov-3280 102 5 employer employer NN www-irs-gov-3280 102 6 and and CC www-irs-gov-3280 102 7 the the DT www-irs-gov-3280 102 8 payor payor NN www-irs-gov-3280 102 9 designated designate VBN www-irs-gov-3280 102 10 in in IN www-irs-gov-3280 102 11 accordance accordance NN www-irs-gov-3280 102 12 with with IN www-irs-gov-3280 102 13 regulations regulation NNS www-irs-gov-3280 102 14 under under IN www-irs-gov-3280 102 15 section section NN www-irs-gov-3280 102 16 3504 3504 CD www-irs-gov-3280 102 17 are be VBP www-irs-gov-3280 102 18 liable liable JJ www-irs-gov-3280 102 19 for for IN www-irs-gov-3280 102 20 the the DT www-irs-gov-3280 102 21 employment employment NN www-irs-gov-3280 102 22 taxes taxis NNS www-irs-gov-3280 102 23 on on IN www-irs-gov-3280 102 24 wages wage NNS www-irs-gov-3280 102 25 or or CC www-irs-gov-3280 102 26 compensation compensation NN www-irs-gov-3280 102 27 paid pay VBN www-irs-gov-3280 102 28 by by IN www-irs-gov-3280 102 29 the the DT www-irs-gov-3280 102 30 payor payor NN www-irs-gov-3280 102 31 . . . www-irs-gov-3280 103 1 The the DT www-irs-gov-3280 103 2 IRS IRS NNP www-irs-gov-3280 103 3 has have VBZ www-irs-gov-3280 103 4 established establish VBN www-irs-gov-3280 103 5 administrative administrative JJ www-irs-gov-3280 103 6 procedures procedure NNS www-irs-gov-3280 103 7 under under IN www-irs-gov-3280 103 8 which which WDT www-irs-gov-3280 103 9 a a DT www-irs-gov-3280 103 10 payor payor NN www-irs-gov-3280 103 11 may may MD www-irs-gov-3280 103 12 request request VB www-irs-gov-3280 103 13 authorization authorization NN www-irs-gov-3280 103 14 on on IN www-irs-gov-3280 103 15 Form Form NNP www-irs-gov-3280 103 16 2678 2678 CD www-irs-gov-3280 103 17 , , , www-irs-gov-3280 103 18 Employer Employer NNP www-irs-gov-3280 103 19 / / SYM www-irs-gov-3280 103 20 Payer Payer NNP www-irs-gov-3280 103 21 Appointment Appointment NNP www-irs-gov-3280 103 22 of of IN www-irs-gov-3280 103 23 Agent Agent NNP www-irs-gov-3280 103 24 , , , www-irs-gov-3280 103 25 to to TO www-irs-gov-3280 103 26 file file VB www-irs-gov-3280 103 27 employment employment NN www-irs-gov-3280 103 28 tax tax NN www-irs-gov-3280 103 29 returns return NNS www-irs-gov-3280 103 30 and and CC www-irs-gov-3280 103 31 perform perform VB www-irs-gov-3280 103 32 other other JJ www-irs-gov-3280 103 33 acts act NNS www-irs-gov-3280 103 34 for for IN www-irs-gov-3280 103 35 the the DT www-irs-gov-3280 103 36 employer employer NN www-irs-gov-3280 103 37 . . . www-irs-gov-3280 104 1 The the DT www-irs-gov-3280 104 2 proposed propose VBN www-irs-gov-3280 104 3 regulations regulation NNS www-irs-gov-3280 104 4 provide provide VBP www-irs-gov-3280 104 5 rules rule NNS www-irs-gov-3280 104 6 regarding regard VBG www-irs-gov-3280 104 7 the the DT www-irs-gov-3280 104 8 employment employment NN www-irs-gov-3280 104 9 tax tax NN www-irs-gov-3280 104 10 obligations obligation NNS www-irs-gov-3280 104 11 under under IN www-irs-gov-3280 104 12 certain certain JJ www-irs-gov-3280 104 13 three three CD www-irs-gov-3280 104 14 - - HYPH www-irs-gov-3280 104 15 party party NN www-irs-gov-3280 104 16 arrangements arrangement NNS www-irs-gov-3280 104 17 in in IN www-irs-gov-3280 104 18 which which WDT www-irs-gov-3280 104 19 a a DT www-irs-gov-3280 104 20 payor payor NN www-irs-gov-3280 104 21 enters enter VBZ www-irs-gov-3280 104 22 into into IN www-irs-gov-3280 104 23 an an DT www-irs-gov-3280 104 24 agreement agreement NN www-irs-gov-3280 104 25 with with IN www-irs-gov-3280 104 26 the the DT www-irs-gov-3280 104 27 employer employer NN www-irs-gov-3280 104 28 ( ( -LRB- www-irs-gov-3280 104 29 client client NN www-irs-gov-3280 104 30 ) ) -RRB- www-irs-gov-3280 104 31 to to TO www-irs-gov-3280 104 32 perform perform VB www-irs-gov-3280 104 33 the the DT www-irs-gov-3280 104 34 employment employment NN www-irs-gov-3280 104 35 tax tax NN www-irs-gov-3280 104 36 obligations obligation NNS www-irs-gov-3280 104 37 of of IN www-irs-gov-3280 104 38 the the DT www-irs-gov-3280 104 39 client client NN www-irs-gov-3280 104 40 with with IN www-irs-gov-3280 104 41 regard regard NN www-irs-gov-3280 104 42 to to IN www-irs-gov-3280 104 43 wages wage NNS www-irs-gov-3280 104 44 or or CC www-irs-gov-3280 104 45 compensation compensation NN www-irs-gov-3280 104 46 paid pay VBN www-irs-gov-3280 104 47 by by IN www-irs-gov-3280 104 48 the the DT www-irs-gov-3280 104 49 payor payor NN www-irs-gov-3280 104 50 to to IN www-irs-gov-3280 104 51 individuals individual NNS www-irs-gov-3280 104 52 performing perform VBG www-irs-gov-3280 104 53 services service NNS www-irs-gov-3280 104 54 for for IN www-irs-gov-3280 104 55 the the DT www-irs-gov-3280 104 56 client client NN www-irs-gov-3280 104 57 , , , www-irs-gov-3280 104 58 but but CC www-irs-gov-3280 104 59 the the DT www-irs-gov-3280 104 60 payor payor NN www-irs-gov-3280 104 61 does do VBZ www-irs-gov-3280 104 62 not not RB www-irs-gov-3280 104 63 use use VB www-irs-gov-3280 104 64 the the DT www-irs-gov-3280 104 65 established established JJ www-irs-gov-3280 104 66 IRS IRS NNP www-irs-gov-3280 104 67 administrative administrative JJ www-irs-gov-3280 104 68 procedures procedure NNS www-irs-gov-3280 104 69 to to TO www-irs-gov-3280 104 70 request request VB www-irs-gov-3280 104 71 authorization authorization NN www-irs-gov-3280 104 72 to to TO www-irs-gov-3280 104 73 file file VB www-irs-gov-3280 104 74 employment employment NN www-irs-gov-3280 104 75 tax tax NN www-irs-gov-3280 104 76 returns return NNS www-irs-gov-3280 104 77 and and CC www-irs-gov-3280 104 78 performs perform VBZ www-irs-gov-3280 104 79 other other JJ www-irs-gov-3280 104 80 acts act NNS www-irs-gov-3280 104 81 for for IN www-irs-gov-3280 104 82 the the DT www-irs-gov-3280 104 83 client client NN www-irs-gov-3280 104 84 . . . www-irs-gov-3280 105 1 Under under IN www-irs-gov-3280 105 2 the the DT www-irs-gov-3280 105 3 proposed propose VBN www-irs-gov-3280 105 4 regulations regulation NNS www-irs-gov-3280 105 5 , , , www-irs-gov-3280 105 6 a a DT www-irs-gov-3280 105 7 payor payor NN www-irs-gov-3280 105 8 is be VBZ www-irs-gov-3280 105 9 designated designate VBN www-irs-gov-3280 105 10 under under IN www-irs-gov-3280 105 11 section section NN www-irs-gov-3280 105 12 3504 3504 CD www-irs-gov-3280 105 13 to to TO www-irs-gov-3280 105 14 perform perform VB www-irs-gov-3280 105 15 the the DT www-irs-gov-3280 105 16 acts act NNS www-irs-gov-3280 105 17 of of IN www-irs-gov-3280 105 18 an an DT www-irs-gov-3280 105 19 employer employer NN www-irs-gov-3280 105 20 in in IN www-irs-gov-3280 105 21 any any DT www-irs-gov-3280 105 22 case case NN www-irs-gov-3280 105 23 in in IN www-irs-gov-3280 105 24 which which WDT www-irs-gov-3280 105 25 the the DT www-irs-gov-3280 105 26 payor payor NN www-irs-gov-3280 105 27 enters enter VBZ www-irs-gov-3280 105 28 into into IN www-irs-gov-3280 105 29 a a DT www-irs-gov-3280 105 30 service service NN www-irs-gov-3280 105 31 agreement agreement NN www-irs-gov-3280 105 32 with with IN www-irs-gov-3280 105 33 a a DT www-irs-gov-3280 105 34 client client NN www-irs-gov-3280 105 35 . . . www-irs-gov-3280 106 1 For for IN www-irs-gov-3280 106 2 this this DT www-irs-gov-3280 106 3 purpose purpose NN www-irs-gov-3280 106 4 , , , www-irs-gov-3280 106 5 the the DT www-irs-gov-3280 106 6 term term NN www-irs-gov-3280 106 7 service service NN www-irs-gov-3280 106 8 agreement agreement NN www-irs-gov-3280 106 9 means mean VBZ www-irs-gov-3280 106 10 a a DT www-irs-gov-3280 106 11 written written JJ www-irs-gov-3280 106 12 or or CC www-irs-gov-3280 106 13 oral oral JJ www-irs-gov-3280 106 14 agreement agreement NN www-irs-gov-3280 106 15 pursuant pursuant JJ www-irs-gov-3280 106 16 to to TO www-irs-gov-3280 106 17 which which WDT www-irs-gov-3280 106 18 the the DT www-irs-gov-3280 106 19 payor payor NN www-irs-gov-3280 106 20 ( ( -LRB- www-irs-gov-3280 106 21 1 1 CD www-irs-gov-3280 106 22 ) ) -RRB- www-irs-gov-3280 106 23 asserts assert VBZ www-irs-gov-3280 106 24 it -PRON- PRP www-irs-gov-3280 106 25 is be VBZ www-irs-gov-3280 106 26 the the DT www-irs-gov-3280 106 27 employer employer NN www-irs-gov-3280 106 28 ( ( -LRB- www-irs-gov-3280 106 29 or or CC www-irs-gov-3280 106 30 “ " `` www-irs-gov-3280 106 31 co co NN www-irs-gov-3280 106 32 - - NN www-irs-gov-3280 106 33 employer employer NN www-irs-gov-3280 106 34 ” " '' www-irs-gov-3280 106 35 ) ) -RRB- www-irs-gov-3280 106 36 of of IN www-irs-gov-3280 106 37 individuals individual NNS www-irs-gov-3280 106 38 performing perform VBG www-irs-gov-3280 106 39 services service NNS www-irs-gov-3280 106 40 for for IN www-irs-gov-3280 106 41 the the DT www-irs-gov-3280 106 42 client client NN www-irs-gov-3280 106 43 , , , www-irs-gov-3280 106 44 ( ( -LRB- www-irs-gov-3280 106 45 2 2 LS www-irs-gov-3280 106 46 ) ) -RRB- www-irs-gov-3280 106 47 pays pay VBZ www-irs-gov-3280 106 48 wages wage NNS www-irs-gov-3280 106 49 or or CC www-irs-gov-3280 106 50 compensation compensation NN www-irs-gov-3280 106 51 to to IN www-irs-gov-3280 106 52 the the DT www-irs-gov-3280 106 53 individuals individual NNS www-irs-gov-3280 106 54 for for IN www-irs-gov-3280 106 55 services service NNS www-irs-gov-3280 106 56 the the DT www-irs-gov-3280 106 57 individuals individual NNS www-irs-gov-3280 106 58 perform perform VBP www-irs-gov-3280 106 59 for for IN www-irs-gov-3280 106 60 the the DT www-irs-gov-3280 106 61 client client NN www-irs-gov-3280 106 62 , , , www-irs-gov-3280 106 63 and and CC www-irs-gov-3280 106 64 ( ( -LRB- www-irs-gov-3280 106 65 3 3 LS www-irs-gov-3280 106 66 ) ) -RRB- www-irs-gov-3280 106 67 assumes assume VBZ www-irs-gov-3280 106 68 responsibility responsibility NN www-irs-gov-3280 106 69 to to TO www-irs-gov-3280 106 70 collect collect VB www-irs-gov-3280 106 71 , , , www-irs-gov-3280 106 72 report report VB www-irs-gov-3280 106 73 , , , www-irs-gov-3280 106 74 and and CC www-irs-gov-3280 106 75 pay pay VB www-irs-gov-3280 106 76 , , , www-irs-gov-3280 106 77 or or CC www-irs-gov-3280 106 78 assumes assume VBZ www-irs-gov-3280 106 79 liability liability NN www-irs-gov-3280 106 80 for for IN www-irs-gov-3280 106 81 , , , www-irs-gov-3280 106 82 any any DT www-irs-gov-3280 106 83 employment employment NN www-irs-gov-3280 106 84 taxes taxis NNS www-irs-gov-3280 106 85 with with IN www-irs-gov-3280 106 86 respect respect NN www-irs-gov-3280 106 87 to to IN www-irs-gov-3280 106 88 the the DT www-irs-gov-3280 106 89 wages wage NNS www-irs-gov-3280 106 90 or or CC www-irs-gov-3280 106 91 compensation compensation NN www-irs-gov-3280 106 92 paid pay VBN www-irs-gov-3280 106 93 by by IN www-irs-gov-3280 106 94 the the DT www-irs-gov-3280 106 95 payor payor NN www-irs-gov-3280 106 96 to to IN www-irs-gov-3280 106 97 the the DT www-irs-gov-3280 106 98 individuals individual NNS www-irs-gov-3280 106 99 who who WP www-irs-gov-3280 106 100 perform perform VBP www-irs-gov-3280 106 101 services service NNS www-irs-gov-3280 106 102 for for IN www-irs-gov-3280 106 103 the the DT www-irs-gov-3280 106 104 client client NN www-irs-gov-3280 106 105 . . . www-irs-gov-3280 107 1 The the DT www-irs-gov-3280 107 2 proposed propose VBN www-irs-gov-3280 107 3 regulations regulation NNS www-irs-gov-3280 107 4 also also RB www-irs-gov-3280 107 5 provide provide VBP www-irs-gov-3280 107 6 exceptions exception NNS www-irs-gov-3280 107 7 to to IN www-irs-gov-3280 107 8 when when WRB www-irs-gov-3280 107 9 a a DT www-irs-gov-3280 107 10 payor payor NN www-irs-gov-3280 107 11 is be VBZ www-irs-gov-3280 107 12 designated designate VBN www-irs-gov-3280 107 13 under under IN www-irs-gov-3280 107 14 section section NN www-irs-gov-3280 107 15 3504 3504 CD www-irs-gov-3280 107 16 to to TO www-irs-gov-3280 107 17 perform perform VB www-irs-gov-3280 107 18 the the DT www-irs-gov-3280 107 19 acts act NNS www-irs-gov-3280 107 20 of of IN www-irs-gov-3280 107 21 an an DT www-irs-gov-3280 107 22 employer employer NN www-irs-gov-3280 107 23 even even RB www-irs-gov-3280 107 24 if if IN www-irs-gov-3280 107 25 the the DT www-irs-gov-3280 107 26 payor payor NN www-irs-gov-3280 107 27 has have VBZ www-irs-gov-3280 107 28 entered enter VBN www-irs-gov-3280 107 29 into into IN www-irs-gov-3280 107 30 an an DT www-irs-gov-3280 107 31 agreement agreement NN www-irs-gov-3280 107 32 that that WDT www-irs-gov-3280 107 33 includes include VBZ www-irs-gov-3280 107 34 all all DT www-irs-gov-3280 107 35 of of IN www-irs-gov-3280 107 36 the the DT www-irs-gov-3280 107 37 components component NNS www-irs-gov-3280 107 38 of of IN www-irs-gov-3280 107 39 a a DT www-irs-gov-3280 107 40 service service NN www-irs-gov-3280 107 41 agreement agreement NN www-irs-gov-3280 107 42 . . . www-irs-gov-3280 108 1 The the DT www-irs-gov-3280 108 2 proposed propose VBN www-irs-gov-3280 108 3 regulations regulation NNS www-irs-gov-3280 108 4 also also RB www-irs-gov-3280 108 5 include include VBP www-irs-gov-3280 108 6 numerous numerous JJ www-irs-gov-3280 108 7 examples example NNS www-irs-gov-3280 108 8 to to TO www-irs-gov-3280 108 9 illustrate illustrate VB www-irs-gov-3280 108 10 the the DT www-irs-gov-3280 108 11 rules rule NNS www-irs-gov-3280 108 12 regarding regard VBG www-irs-gov-3280 108 13 designation designation NN www-irs-gov-3280 108 14 . . . www-irs-gov-3280 109 1 Summary Summary NNP www-irs-gov-3280 109 2 of of IN www-irs-gov-3280 109 3 Comments Comments NNPS www-irs-gov-3280 109 4 and and CC www-irs-gov-3280 109 5 Explanation Explanation NNP www-irs-gov-3280 109 6 of of IN www-irs-gov-3280 109 7 Revisions Revisions NNP www-irs-gov-3280 109 8 The the DT www-irs-gov-3280 109 9 IRS IRS NNP www-irs-gov-3280 109 10 received receive VBD www-irs-gov-3280 109 11 comments comment NNS www-irs-gov-3280 109 12 in in IN www-irs-gov-3280 109 13 response response NN www-irs-gov-3280 109 14 to to IN www-irs-gov-3280 109 15 the the DT www-irs-gov-3280 109 16 proposed propose VBN www-irs-gov-3280 109 17 regulations regulation NNS www-irs-gov-3280 109 18 . . . www-irs-gov-3280 110 1 The the DT www-irs-gov-3280 110 2 majority majority NN www-irs-gov-3280 110 3 of of IN www-irs-gov-3280 110 4 the the DT www-irs-gov-3280 110 5 comments comment NNS www-irs-gov-3280 110 6 expressed express VBD www-irs-gov-3280 110 7 support support NN www-irs-gov-3280 110 8 for for IN www-irs-gov-3280 110 9 the the DT www-irs-gov-3280 110 10 regulations regulation NNS www-irs-gov-3280 110 11 and and CC www-irs-gov-3280 110 12 had have VBD www-irs-gov-3280 110 13 no no DT www-irs-gov-3280 110 14 suggested suggested JJ www-irs-gov-3280 110 15 changes change NNS www-irs-gov-3280 110 16 . . . www-irs-gov-3280 111 1 Other other JJ www-irs-gov-3280 111 2 comments comment NNS www-irs-gov-3280 111 3 were be VBD www-irs-gov-3280 111 4 outside outside IN www-irs-gov-3280 111 5 the the DT www-irs-gov-3280 111 6 scope scope NN www-irs-gov-3280 111 7 of of IN www-irs-gov-3280 111 8 section section NN www-irs-gov-3280 111 9 3504 3504 CD www-irs-gov-3280 111 10 and and CC www-irs-gov-3280 111 11 these these DT www-irs-gov-3280 111 12 regulations regulation NNS www-irs-gov-3280 111 13 . . . www-irs-gov-3280 112 1 One one CD www-irs-gov-3280 112 2 commenter commenter NN www-irs-gov-3280 112 3 suggested suggest VBD www-irs-gov-3280 112 4 deleting delete VBG www-irs-gov-3280 112 5 the the DT www-irs-gov-3280 112 6 term term NN www-irs-gov-3280 112 7 “ " `` www-irs-gov-3280 112 8 agent agent NN www-irs-gov-3280 112 9 ” " '' www-irs-gov-3280 112 10 when when WRB www-irs-gov-3280 112 11 describing describe VBG www-irs-gov-3280 112 12 the the DT www-irs-gov-3280 112 13 third third JJ www-irs-gov-3280 112 14 party party NN www-irs-gov-3280 112 15 payor payor NN www-irs-gov-3280 112 16 that that WDT www-irs-gov-3280 112 17 is be VBZ www-irs-gov-3280 112 18 designated designate VBN www-irs-gov-3280 112 19 to to TO www-irs-gov-3280 112 20 perform perform VB www-irs-gov-3280 112 21 the the DT www-irs-gov-3280 112 22 acts act NNS www-irs-gov-3280 112 23 of of IN www-irs-gov-3280 112 24 an an DT www-irs-gov-3280 112 25 employer employer NN www-irs-gov-3280 112 26 . . . www-irs-gov-3280 113 1 The the DT www-irs-gov-3280 113 2 commenter commenter NN www-irs-gov-3280 113 3 indicated indicate VBD www-irs-gov-3280 113 4 that that IN www-irs-gov-3280 113 5 many many JJ www-irs-gov-3280 113 6 three three CD www-irs-gov-3280 113 7 - - HYPH www-irs-gov-3280 113 8 party party NN www-irs-gov-3280 113 9 arrangements arrangement NNS www-irs-gov-3280 113 10 are be VBP www-irs-gov-3280 113 11 not not RB www-irs-gov-3280 113 12 structured structure VBN www-irs-gov-3280 113 13 as as IN www-irs-gov-3280 113 14 common common JJ www-irs-gov-3280 113 15 law law NN www-irs-gov-3280 113 16 agency agency NN www-irs-gov-3280 113 17 relationships relationship NNS www-irs-gov-3280 113 18 and and CC www-irs-gov-3280 113 19 that that IN www-irs-gov-3280 113 20 designating designate VBG www-irs-gov-3280 113 21 the the DT www-irs-gov-3280 113 22 payor payor NN www-irs-gov-3280 113 23 as as IN www-irs-gov-3280 113 24 an an DT www-irs-gov-3280 113 25 agent agent NN www-irs-gov-3280 113 26 for for IN www-irs-gov-3280 113 27 purposes purpose NNS www-irs-gov-3280 113 28 of of IN www-irs-gov-3280 113 29 these these DT www-irs-gov-3280 113 30 regulations regulation NNS www-irs-gov-3280 113 31 may may MD www-irs-gov-3280 113 32 raise raise VB www-irs-gov-3280 113 33 implications implication NNS www-irs-gov-3280 113 34 for for IN www-irs-gov-3280 113 35 other other JJ www-irs-gov-3280 113 36 unrelated unrelated JJ www-irs-gov-3280 113 37 issues issue NNS www-irs-gov-3280 113 38 . . . www-irs-gov-3280 114 1 While while IN www-irs-gov-3280 114 2 the the DT www-irs-gov-3280 114 3 proposed propose VBN www-irs-gov-3280 114 4 regulations regulation NNS www-irs-gov-3280 114 5 state state VBP www-irs-gov-3280 114 6 that that IN www-irs-gov-3280 114 7 the the DT www-irs-gov-3280 114 8 designation designation NN www-irs-gov-3280 114 9 of of IN www-irs-gov-3280 114 10 a a DT www-irs-gov-3280 114 11 payor payor NN www-irs-gov-3280 114 12 under under IN www-irs-gov-3280 114 13 the the DT www-irs-gov-3280 114 14 proposed propose VBN www-irs-gov-3280 114 15 regulations regulation NNS www-irs-gov-3280 114 16 has have VBZ www-irs-gov-3280 114 17 no no DT www-irs-gov-3280 114 18 impact impact NN www-irs-gov-3280 114 19 in in IN www-irs-gov-3280 114 20 determining determine VBG www-irs-gov-3280 114 21 the the DT www-irs-gov-3280 114 22 payor payor NN www-irs-gov-3280 114 23 ’s ’s POS www-irs-gov-3280 114 24 status status NN www-irs-gov-3280 114 25 for for IN www-irs-gov-3280 114 26 other other JJ www-irs-gov-3280 114 27 purposes purpose NNS www-irs-gov-3280 114 28 of of IN www-irs-gov-3280 114 29 the the DT www-irs-gov-3280 114 30 Code Code NNP www-irs-gov-3280 114 31 , , , www-irs-gov-3280 114 32 Treasury Treasury NNP www-irs-gov-3280 114 33 and and CC www-irs-gov-3280 114 34 the the DT www-irs-gov-3280 114 35 IRS IRS NNP www-irs-gov-3280 114 36 agree agree VBP www-irs-gov-3280 114 37 that that IN www-irs-gov-3280 114 38 describing describe VBG www-irs-gov-3280 114 39 the the DT www-irs-gov-3280 114 40 payor payor NN www-irs-gov-3280 114 41 designated designate VBN www-irs-gov-3280 114 42 to to TO www-irs-gov-3280 114 43 perform perform VB www-irs-gov-3280 114 44 the the DT www-irs-gov-3280 114 45 acts act NNS www-irs-gov-3280 114 46 of of IN www-irs-gov-3280 114 47 an an DT www-irs-gov-3280 114 48 employer employer NN www-irs-gov-3280 114 49 as as IN www-irs-gov-3280 114 50 an an DT www-irs-gov-3280 114 51 “ " `` www-irs-gov-3280 114 52 agent agent NN www-irs-gov-3280 114 53 ” " '' www-irs-gov-3280 114 54 may may MD www-irs-gov-3280 114 55 be be VB www-irs-gov-3280 114 56 unnecessary unnecessary JJ www-irs-gov-3280 114 57 , , , www-irs-gov-3280 114 58 given give VBN www-irs-gov-3280 114 59 that that IN www-irs-gov-3280 114 60 section section NN www-irs-gov-3280 114 61 3504 3504 CD www-irs-gov-3280 114 62 grants grant VBZ www-irs-gov-3280 114 63 the the DT www-irs-gov-3280 114 64 Secretary Secretary NNP www-irs-gov-3280 114 65 authority authority NN www-irs-gov-3280 114 66 to to TO www-irs-gov-3280 114 67 designate designate VB www-irs-gov-3280 114 68 a a DT www-irs-gov-3280 114 69 “ " `` www-irs-gov-3280 114 70 fiduciary fiduciary JJ www-irs-gov-3280 114 71 , , , www-irs-gov-3280 114 72 agent agent NN www-irs-gov-3280 114 73 , , , www-irs-gov-3280 114 74 or or CC www-irs-gov-3280 114 75 other other JJ www-irs-gov-3280 114 76 person person NN www-irs-gov-3280 114 77 ” " '' www-irs-gov-3280 114 78 to to TO www-irs-gov-3280 114 79 perform perform VB www-irs-gov-3280 114 80 such such JJ www-irs-gov-3280 114 81 acts act NNS www-irs-gov-3280 114 82 . . . www-irs-gov-3280 115 1 Accordingly accordingly RB www-irs-gov-3280 115 2 , , , www-irs-gov-3280 115 3 the the DT www-irs-gov-3280 115 4 final final JJ www-irs-gov-3280 115 5 regulations regulation NNS www-irs-gov-3280 115 6 adopt adopt VBP www-irs-gov-3280 115 7 this this DT www-irs-gov-3280 115 8 change change NN www-irs-gov-3280 115 9 . . . www-irs-gov-3280 116 1 Another another DT www-irs-gov-3280 116 2 commenter commenter NN www-irs-gov-3280 116 3 asked ask VBD www-irs-gov-3280 116 4 for for IN www-irs-gov-3280 116 5 clarification clarification NN www-irs-gov-3280 116 6 of of IN www-irs-gov-3280 116 7 the the DT www-irs-gov-3280 116 8 application application NN www-irs-gov-3280 116 9 of of IN www-irs-gov-3280 116 10 section section NN www-irs-gov-3280 116 11 3504 3504 CD www-irs-gov-3280 116 12 to to IN www-irs-gov-3280 116 13 payors payor NNS www-irs-gov-3280 116 14 of of IN www-irs-gov-3280 116 15 group group NN www-irs-gov-3280 116 16 disability disability NN www-irs-gov-3280 116 17 income income NN www-irs-gov-3280 116 18 benefits benefit NNS www-irs-gov-3280 116 19 under under IN www-irs-gov-3280 116 20 an an DT www-irs-gov-3280 116 21 administrative administrative JJ www-irs-gov-3280 116 22 service service NN www-irs-gov-3280 116 23 contract contract NN www-irs-gov-3280 116 24 ( ( -LRB- www-irs-gov-3280 116 25 commonly commonly RB www-irs-gov-3280 116 26 referred refer VBN www-irs-gov-3280 116 27 to to IN www-irs-gov-3280 116 28 as as IN www-irs-gov-3280 116 29 an an DT www-irs-gov-3280 116 30 administrative administrative JJ www-irs-gov-3280 116 31 service service NN www-irs-gov-3280 116 32 only only RB www-irs-gov-3280 116 33 agreement agreement NN www-irs-gov-3280 116 34 or or CC www-irs-gov-3280 116 35 an an DT www-irs-gov-3280 116 36 “ " `` www-irs-gov-3280 116 37 ASO ASO NNP www-irs-gov-3280 116 38 agreement agreement NN www-irs-gov-3280 116 39 ” " '' www-irs-gov-3280 116 40 ) ) -RRB- www-irs-gov-3280 116 41 with with IN www-irs-gov-3280 116 42 an an DT www-irs-gov-3280 116 43 employer employer NN www-irs-gov-3280 116 44 . . . www-irs-gov-3280 117 1 The the DT www-irs-gov-3280 117 2 comment comment NN www-irs-gov-3280 117 3 was be VBD www-irs-gov-3280 117 4 in in IN www-irs-gov-3280 117 5 response response NN www-irs-gov-3280 117 6 to to IN www-irs-gov-3280 117 7 a a DT www-irs-gov-3280 117 8 specific specific JJ www-irs-gov-3280 117 9 request request NN www-irs-gov-3280 117 10 in in IN www-irs-gov-3280 117 11 the the DT www-irs-gov-3280 117 12 notice notice NN www-irs-gov-3280 117 13 of of IN www-irs-gov-3280 117 14 proposed propose VBN www-irs-gov-3280 117 15 rule rule NN www-irs-gov-3280 117 16 - - HYPH www-irs-gov-3280 117 17 making making NN www-irs-gov-3280 117 18 asking ask VBG www-irs-gov-3280 117 19 whether whether IN www-irs-gov-3280 117 20 the the DT www-irs-gov-3280 117 21 proposed propose VBN www-irs-gov-3280 117 22 definition definition NN www-irs-gov-3280 117 23 of of IN www-irs-gov-3280 117 24 service service NN www-irs-gov-3280 117 25 agreement agreement NN www-irs-gov-3280 117 26 inappropriately inappropriately RB www-irs-gov-3280 117 27 designates designate VBZ www-irs-gov-3280 117 28 or or CC www-irs-gov-3280 117 29 fails fail VBZ www-irs-gov-3280 117 30 to to TO www-irs-gov-3280 117 31 designate designate VB www-irs-gov-3280 117 32 a a DT www-irs-gov-3280 117 33 payor payor NN www-irs-gov-3280 117 34 to to TO www-irs-gov-3280 117 35 perform perform VB www-irs-gov-3280 117 36 acts act NNS www-irs-gov-3280 117 37 of of IN www-irs-gov-3280 117 38 an an DT www-irs-gov-3280 117 39 employer employer NN www-irs-gov-3280 117 40 . . . www-irs-gov-3280 118 1 The the DT www-irs-gov-3280 118 2 commenter commenter NN www-irs-gov-3280 118 3 explained explain VBD www-irs-gov-3280 118 4 that that IN www-irs-gov-3280 118 5 under under IN www-irs-gov-3280 118 6 an an DT www-irs-gov-3280 118 7 ASO ASO NNP www-irs-gov-3280 118 8 agreement agreement NN www-irs-gov-3280 118 9 , , , www-irs-gov-3280 118 10 an an DT www-irs-gov-3280 118 11 insurer insurer NN www-irs-gov-3280 118 12 that that WDT www-irs-gov-3280 118 13 administers administer VBZ www-irs-gov-3280 118 14 employee employee NN www-irs-gov-3280 118 15 disability disability NN www-irs-gov-3280 118 16 claims claim NNS www-irs-gov-3280 118 17 may may MD www-irs-gov-3280 118 18 agree agree VB www-irs-gov-3280 118 19 to to TO www-irs-gov-3280 118 20 withhold withhold VB www-irs-gov-3280 118 21 employment employment NN www-irs-gov-3280 118 22 taxes taxis NNS www-irs-gov-3280 118 23 on on IN www-irs-gov-3280 118 24 the the DT www-irs-gov-3280 118 25 taxable taxable JJ www-irs-gov-3280 118 26 disability disability NN www-irs-gov-3280 118 27 payments payment NNS www-irs-gov-3280 118 28 and and CC www-irs-gov-3280 118 29 report report NN www-irs-gov-3280 118 30 and and CC www-irs-gov-3280 118 31 pay pay VB www-irs-gov-3280 118 32 the the DT www-irs-gov-3280 118 33 employment employment NN www-irs-gov-3280 118 34 taxes taxis NNS www-irs-gov-3280 118 35 to to IN www-irs-gov-3280 118 36 the the DT www-irs-gov-3280 118 37 IRS IRS NNP www-irs-gov-3280 118 38 under under IN www-irs-gov-3280 118 39 the the DT www-irs-gov-3280 118 40 insurer insurer NN www-irs-gov-3280 118 41 ’s ’s POS www-irs-gov-3280 118 42 employer employer NN www-irs-gov-3280 118 43 identification identification NN www-irs-gov-3280 118 44 number number NN www-irs-gov-3280 118 45 . . . www-irs-gov-3280 119 1 The the DT www-irs-gov-3280 119 2 commenter commenter NN www-irs-gov-3280 119 3 stated state VBD www-irs-gov-3280 119 4 that that IN www-irs-gov-3280 119 5 in in IN www-irs-gov-3280 119 6 recent recent JJ www-irs-gov-3280 119 7 years year NNS www-irs-gov-3280 119 8 , , , www-irs-gov-3280 119 9 some some DT www-irs-gov-3280 119 10 insurance insurance NN www-irs-gov-3280 119 11 companies company NNS www-irs-gov-3280 119 12 have have VBP www-irs-gov-3280 119 13 required require VBN www-irs-gov-3280 119 14 that that IN www-irs-gov-3280 119 15 the the DT www-irs-gov-3280 119 16 employer employer NN www-irs-gov-3280 119 17 designate designate VBP www-irs-gov-3280 119 18 the the DT www-irs-gov-3280 119 19 insurer insurer NN www-irs-gov-3280 119 20 as as IN www-irs-gov-3280 119 21 an an DT www-irs-gov-3280 119 22 agent agent NN www-irs-gov-3280 119 23 on on IN www-irs-gov-3280 119 24 Form Form NNP www-irs-gov-3280 119 25 2678 2678 CD www-irs-gov-3280 119 26 when when WRB www-irs-gov-3280 119 27 entering enter VBG www-irs-gov-3280 119 28 into into IN www-irs-gov-3280 119 29 new new JJ www-irs-gov-3280 119 30 ASO ASO NNP www-irs-gov-3280 119 31 agreements agreement NNS www-irs-gov-3280 119 32 . . . www-irs-gov-3280 120 1 The the DT www-irs-gov-3280 120 2 commenter commenter NN www-irs-gov-3280 120 3 asked ask VBD www-irs-gov-3280 120 4 whether whether IN www-irs-gov-3280 120 5 performing perform VBG www-irs-gov-3280 120 6 services service NNS www-irs-gov-3280 120 7 under under IN www-irs-gov-3280 120 8 an an DT www-irs-gov-3280 120 9 ASO ASO NNP www-irs-gov-3280 120 10 agreement agreement NN www-irs-gov-3280 120 11 makes make VBZ www-irs-gov-3280 120 12 the the DT www-irs-gov-3280 120 13 insurer insurer NN www-irs-gov-3280 120 14 an an DT www-irs-gov-3280 120 15 agent agent NN www-irs-gov-3280 120 16 under under IN www-irs-gov-3280 120 17 section section NN www-irs-gov-3280 120 18 3504 3504 CD www-irs-gov-3280 120 19 that that WDT www-irs-gov-3280 120 20 is be VBZ www-irs-gov-3280 120 21 required require VBN www-irs-gov-3280 120 22 to to TO www-irs-gov-3280 120 23 file file VB www-irs-gov-3280 120 24 Form form NN www-irs-gov-3280 120 25 2678 2678 CD www-irs-gov-3280 120 26 . . . www-irs-gov-3280 121 1 The the DT www-irs-gov-3280 121 2 commenter commenter NN www-irs-gov-3280 121 3 also also RB www-irs-gov-3280 121 4 asked ask VBD www-irs-gov-3280 121 5 for for IN www-irs-gov-3280 121 6 an an DT www-irs-gov-3280 121 7 example example NN www-irs-gov-3280 121 8 to to TO www-irs-gov-3280 121 9 be be VB www-irs-gov-3280 121 10 included include VBN www-irs-gov-3280 121 11 in in IN www-irs-gov-3280 121 12 these these DT www-irs-gov-3280 121 13 final final JJ www-irs-gov-3280 121 14 regulations regulation NNS www-irs-gov-3280 121 15 to to TO www-irs-gov-3280 121 16 clarify clarify VB www-irs-gov-3280 121 17 whether whether IN www-irs-gov-3280 121 18 filing file VBG www-irs-gov-3280 121 19 Form Form NNP www-irs-gov-3280 121 20 2678 2678 CD www-irs-gov-3280 121 21 is be VBZ www-irs-gov-3280 121 22 required require VBN www-irs-gov-3280 121 23 to to TO www-irs-gov-3280 121 24 perform perform VB www-irs-gov-3280 121 25 employment employment NN www-irs-gov-3280 121 26 tax tax NN www-irs-gov-3280 121 27 obligations obligation NNS www-irs-gov-3280 121 28 under under IN www-irs-gov-3280 121 29 an an DT www-irs-gov-3280 121 30 ASO ASO NNP www-irs-gov-3280 121 31 agreement agreement NN www-irs-gov-3280 121 32 . . . www-irs-gov-3280 122 1 These these DT www-irs-gov-3280 122 2 regulations regulation NNS www-irs-gov-3280 122 3 address address VBP www-irs-gov-3280 122 4 the the DT www-irs-gov-3280 122 5 designation designation NN www-irs-gov-3280 122 6 of of IN www-irs-gov-3280 122 7 a a DT www-irs-gov-3280 122 8 payor payor NN www-irs-gov-3280 122 9 to to TO www-irs-gov-3280 122 10 perform perform VB www-irs-gov-3280 122 11 the the DT www-irs-gov-3280 122 12 acts act NNS www-irs-gov-3280 122 13 of of IN www-irs-gov-3280 122 14 an an DT www-irs-gov-3280 122 15 employer employer NN www-irs-gov-3280 122 16 when when WRB www-irs-gov-3280 122 17 the the DT www-irs-gov-3280 122 18 formal formal JJ www-irs-gov-3280 122 19 IRS IRS NNP www-irs-gov-3280 122 20 administrative administrative JJ www-irs-gov-3280 122 21 procedures procedure NNS www-irs-gov-3280 122 22 to to TO www-irs-gov-3280 122 23 designate designate VB www-irs-gov-3280 122 24 an an DT www-irs-gov-3280 122 25 agent agent NN www-irs-gov-3280 122 26 ( ( -LRB- www-irs-gov-3280 122 27 i.e. i.e. FW www-irs-gov-3280 122 28 , , , www-irs-gov-3280 122 29 filing file VBG www-irs-gov-3280 122 30 Form Form NNP www-irs-gov-3280 122 31 2678 2678 CD www-irs-gov-3280 122 32 ) ) -RRB- www-irs-gov-3280 122 33 are be VBP www-irs-gov-3280 122 34 not not RB www-irs-gov-3280 122 35 followed follow VBN www-irs-gov-3280 122 36 . . . www-irs-gov-3280 123 1 Accordingly accordingly RB www-irs-gov-3280 123 2 , , , www-irs-gov-3280 123 3 it -PRON- PRP www-irs-gov-3280 123 4 is be VBZ www-irs-gov-3280 123 5 beyond beyond IN www-irs-gov-3280 123 6 the the DT www-irs-gov-3280 123 7 scope scope NN www-irs-gov-3280 123 8 of of IN www-irs-gov-3280 123 9 these these DT www-irs-gov-3280 123 10 regulations regulation NNS www-irs-gov-3280 123 11 to to TO www-irs-gov-3280 123 12 address address VB www-irs-gov-3280 123 13 whether whether IN www-irs-gov-3280 123 14 a a DT www-irs-gov-3280 123 15 Form form NN www-irs-gov-3280 123 16 2678 2678 CD www-irs-gov-3280 123 17 must must MD www-irs-gov-3280 123 18 be be VB www-irs-gov-3280 123 19 filed file VBN www-irs-gov-3280 123 20 in in IN www-irs-gov-3280 123 21 order order NN www-irs-gov-3280 123 22 to to TO www-irs-gov-3280 123 23 report report VB www-irs-gov-3280 123 24 and and CC www-irs-gov-3280 123 25 pay pay VB www-irs-gov-3280 123 26 employment employment NN www-irs-gov-3280 123 27 taxes taxis NNS www-irs-gov-3280 123 28 in in IN www-irs-gov-3280 123 29 any any DT www-irs-gov-3280 123 30 particular particular JJ www-irs-gov-3280 123 31 situation situation NN www-irs-gov-3280 123 32 . . . www-irs-gov-3280 124 1 However however RB www-irs-gov-3280 124 2 , , , www-irs-gov-3280 124 3 § § -LRB- www-irs-gov-3280 124 4 32.1 32.1 CD www-irs-gov-3280 124 5 of of IN www-irs-gov-3280 124 6 the the DT www-irs-gov-3280 124 7 Employment Employment NNP www-irs-gov-3280 124 8 Tax Tax NNP www-irs-gov-3280 124 9 Regulations Regulations NNPS www-irs-gov-3280 124 10 provides provide VBZ www-irs-gov-3280 124 11 specific specific JJ www-irs-gov-3280 124 12 rules rule NNS www-irs-gov-3280 124 13 for for IN www-irs-gov-3280 124 14 reporting report VBG www-irs-gov-3280 124 15 employment employment NN www-irs-gov-3280 124 16 taxes taxis NNS www-irs-gov-3280 124 17 with with IN www-irs-gov-3280 124 18 respect respect NN www-irs-gov-3280 124 19 to to IN www-irs-gov-3280 124 20 payments payment NNS www-irs-gov-3280 124 21 made make VBN www-irs-gov-3280 124 22 by by IN www-irs-gov-3280 124 23 a a DT www-irs-gov-3280 124 24 third third JJ www-irs-gov-3280 124 25 party party NN www-irs-gov-3280 124 26 on on IN www-irs-gov-3280 124 27 account account NN www-irs-gov-3280 124 28 of of IN www-irs-gov-3280 124 29 sickness sickness NN www-irs-gov-3280 124 30 or or CC www-irs-gov-3280 124 31 accident accident NN www-irs-gov-3280 124 32 disability disability NN www-irs-gov-3280 124 33 ( ( -LRB- www-irs-gov-3280 124 34 often often RB www-irs-gov-3280 124 35 called call VBN www-irs-gov-3280 124 36 “ " `` www-irs-gov-3280 124 37 sick sick JJ www-irs-gov-3280 124 38 pay pay NN www-irs-gov-3280 124 39 ” " '' www-irs-gov-3280 124 40 ) ) -RRB- www-irs-gov-3280 124 41 . . . www-irs-gov-3280 125 1 While while IN www-irs-gov-3280 125 2 those those DT www-irs-gov-3280 125 3 rules rule NNS www-irs-gov-3280 125 4 are be VBP www-irs-gov-3280 125 5 unaffected unaffected JJ www-irs-gov-3280 125 6 by by IN www-irs-gov-3280 125 7 section section NN www-irs-gov-3280 125 8 3504 3504 CD www-irs-gov-3280 125 9 or or CC www-irs-gov-3280 125 10 these these DT www-irs-gov-3280 125 11 regulations regulation NNS www-irs-gov-3280 125 12 , , , www-irs-gov-3280 125 13 Treasury Treasury NNP www-irs-gov-3280 125 14 and and CC www-irs-gov-3280 125 15 the the DT www-irs-gov-3280 125 16 IRS IRS NNP www-irs-gov-3280 125 17 agree agree VBP www-irs-gov-3280 125 18 a a DT www-irs-gov-3280 125 19 clarification clarification NN www-irs-gov-3280 125 20 of of IN www-irs-gov-3280 125 21 the the DT www-irs-gov-3280 125 22 interaction interaction NN www-irs-gov-3280 125 23 of of IN www-irs-gov-3280 125 24 those those DT www-irs-gov-3280 125 25 rules rule NNS www-irs-gov-3280 125 26 and and CC www-irs-gov-3280 125 27 these these DT www-irs-gov-3280 125 28 regulations regulation NNS www-irs-gov-3280 125 29 would would MD www-irs-gov-3280 125 30 be be VB www-irs-gov-3280 125 31 helpful helpful JJ www-irs-gov-3280 125 32 . . . www-irs-gov-3280 126 1 Specifically specifically RB www-irs-gov-3280 126 2 , , , www-irs-gov-3280 126 3 under under IN www-irs-gov-3280 126 4 § § CD www-irs-gov-3280 126 5 32.1 32.1 CD www-irs-gov-3280 126 6 , , , www-irs-gov-3280 126 7 a a DT www-irs-gov-3280 126 8 third third JJ www-irs-gov-3280 126 9 - - HYPH www-irs-gov-3280 126 10 party party NN www-irs-gov-3280 126 11 payor payor NN www-irs-gov-3280 126 12 of of IN www-irs-gov-3280 126 13 sick sick JJ www-irs-gov-3280 126 14 pay pay NN www-irs-gov-3280 126 15 may may MD www-irs-gov-3280 126 16 be be VB www-irs-gov-3280 126 17 treated treat VBN www-irs-gov-3280 126 18 as as IN www-irs-gov-3280 126 19 an an DT www-irs-gov-3280 126 20 employer employer NN www-irs-gov-3280 126 21 or or CC www-irs-gov-3280 126 22 as as IN www-irs-gov-3280 126 23 an an DT www-irs-gov-3280 126 24 agent agent NN www-irs-gov-3280 126 25 of of IN www-irs-gov-3280 126 26 the the DT www-irs-gov-3280 126 27 employer employer NN www-irs-gov-3280 126 28 with with IN www-irs-gov-3280 126 29 regard regard NN www-irs-gov-3280 126 30 to to IN www-irs-gov-3280 126 31 the the DT www-irs-gov-3280 126 32 employment employment NN www-irs-gov-3280 126 33 tax tax NN www-irs-gov-3280 126 34 obligations obligation NNS www-irs-gov-3280 126 35 , , , www-irs-gov-3280 126 36 depending depend VBG www-irs-gov-3280 126 37 on on IN www-irs-gov-3280 126 38 the the DT www-irs-gov-3280 126 39 circumstances circumstance NNS www-irs-gov-3280 126 40 of of IN www-irs-gov-3280 126 41 the the DT www-irs-gov-3280 126 42 arrangement arrangement NN www-irs-gov-3280 126 43 . . . www-irs-gov-3280 127 1 The the DT www-irs-gov-3280 127 2 proposed propose VBN www-irs-gov-3280 127 3 regulations regulation NNS www-irs-gov-3280 127 4 contain contain VBP www-irs-gov-3280 127 5 an an DT www-irs-gov-3280 127 6 exception exception NN www-irs-gov-3280 127 7 at at IN www-irs-gov-3280 127 8 § § CD www-irs-gov-3280 127 9 31.3504–2(d)(3 31.3504–2(d)(3 NNP www-irs-gov-3280 127 10 ) ) -RRB- www-irs-gov-3280 127 11 that that IN www-irs-gov-3280 127 12 a a DT www-irs-gov-3280 127 13 payor payor NN www-irs-gov-3280 127 14 is be VBZ www-irs-gov-3280 127 15 not not RB www-irs-gov-3280 127 16 designated designate VBN www-irs-gov-3280 127 17 to to TO www-irs-gov-3280 127 18 perform perform VB www-irs-gov-3280 127 19 the the DT www-irs-gov-3280 127 20 acts act NNS www-irs-gov-3280 127 21 required require VBN www-irs-gov-3280 127 22 of of IN www-irs-gov-3280 127 23 an an DT www-irs-gov-3280 127 24 employer employer NN www-irs-gov-3280 127 25 for for IN www-irs-gov-3280 127 26 any any DT www-irs-gov-3280 127 27 wages wage NNS www-irs-gov-3280 127 28 or or CC www-irs-gov-3280 127 29 compensation compensation NN www-irs-gov-3280 127 30 paid pay VBN www-irs-gov-3280 127 31 by by IN www-irs-gov-3280 127 32 the the DT www-irs-gov-3280 127 33 payor payor NN www-irs-gov-3280 127 34 to to IN www-irs-gov-3280 127 35 the the DT www-irs-gov-3280 127 36 individual(s individual(s NNP www-irs-gov-3280 127 37 ) ) -RRB- www-irs-gov-3280 127 38 performing perform VBG www-irs-gov-3280 127 39 services service NNS www-irs-gov-3280 127 40 for for IN www-irs-gov-3280 127 41 a a DT www-irs-gov-3280 127 42 client client NN www-irs-gov-3280 127 43 if if IN www-irs-gov-3280 127 44 the the DT www-irs-gov-3280 127 45 payor payor NN www-irs-gov-3280 127 46 is be VBZ www-irs-gov-3280 127 47 the the DT www-irs-gov-3280 127 48 employer employer NN www-irs-gov-3280 127 49 . . . www-irs-gov-3280 128 1 However however RB www-irs-gov-3280 128 2 , , , www-irs-gov-3280 128 3 the the DT www-irs-gov-3280 128 4 proposed propose VBN www-irs-gov-3280 128 5 regulations regulation NNS www-irs-gov-3280 128 6 are be VBP www-irs-gov-3280 128 7 not not RB www-irs-gov-3280 128 8 clear clear JJ www-irs-gov-3280 128 9 whether whether IN www-irs-gov-3280 128 10 the the DT www-irs-gov-3280 128 11 § § CD www-irs-gov-3280 128 12 31.3504–2(d)(3 31.3504–2(d)(3 NN www-irs-gov-3280 128 13 ) ) -RRB- www-irs-gov-3280 128 14 exception exception NN www-irs-gov-3280 128 15 for for IN www-irs-gov-3280 128 16 payors payor NNS www-irs-gov-3280 128 17 that that WDT www-irs-gov-3280 128 18 are be VBP www-irs-gov-3280 128 19 employers employer NNS www-irs-gov-3280 128 20 applies apply VBZ www-irs-gov-3280 128 21 if if IN www-irs-gov-3280 128 22 the the DT www-irs-gov-3280 128 23 third third JJ www-irs-gov-3280 128 24 - - HYPH www-irs-gov-3280 128 25 party party NN www-irs-gov-3280 128 26 payor payor NN www-irs-gov-3280 128 27 of of IN www-irs-gov-3280 128 28 the the DT www-irs-gov-3280 128 29 sick sick JJ www-irs-gov-3280 128 30 pay pay NN www-irs-gov-3280 128 31 is be VBZ www-irs-gov-3280 128 32 treated treat VBN www-irs-gov-3280 128 33 as as IN www-irs-gov-3280 128 34 an an DT www-irs-gov-3280 128 35 employer employer NN www-irs-gov-3280 128 36 under under IN www-irs-gov-3280 128 37 § § CD www-irs-gov-3280 128 38 32.1 32.1 CD www-irs-gov-3280 128 39 . . . www-irs-gov-3280 129 1 To to TO www-irs-gov-3280 129 2 clarify clarify VB www-irs-gov-3280 129 3 that that IN www-irs-gov-3280 129 4 a a DT www-irs-gov-3280 129 5 third third JJ www-irs-gov-3280 129 6 - - HYPH www-irs-gov-3280 129 7 party party NN www-irs-gov-3280 129 8 payor payor NN www-irs-gov-3280 129 9 of of IN www-irs-gov-3280 129 10 sick sick JJ www-irs-gov-3280 129 11 pay pay NN www-irs-gov-3280 129 12 that that WDT www-irs-gov-3280 129 13 is be VBZ www-irs-gov-3280 129 14 treated treat VBN www-irs-gov-3280 129 15 as as IN www-irs-gov-3280 129 16 an an DT www-irs-gov-3280 129 17 employer employer NN www-irs-gov-3280 129 18 under under IN www-irs-gov-3280 129 19 § § CD www-irs-gov-3280 129 20 32.1 32.1 CD www-irs-gov-3280 129 21 will will MD www-irs-gov-3280 129 22 not not RB www-irs-gov-3280 129 23 be be VB www-irs-gov-3280 129 24 designated designate VBN www-irs-gov-3280 129 25 under under IN www-irs-gov-3280 129 26 these these DT www-irs-gov-3280 129 27 regulations regulation NNS www-irs-gov-3280 129 28 to to TO www-irs-gov-3280 129 29 perform perform VB www-irs-gov-3280 129 30 the the DT www-irs-gov-3280 129 31 acts act NNS www-irs-gov-3280 129 32 of of IN www-irs-gov-3280 129 33 an an DT www-irs-gov-3280 129 34 employer employer NN www-irs-gov-3280 129 35 with with IN www-irs-gov-3280 129 36 regard regard NN www-irs-gov-3280 129 37 to to IN www-irs-gov-3280 129 38 the the DT www-irs-gov-3280 129 39 sick sick JJ www-irs-gov-3280 129 40 pay pay NN www-irs-gov-3280 129 41 , , , www-irs-gov-3280 129 42 these these DT www-irs-gov-3280 129 43 final final JJ www-irs-gov-3280 129 44 regulations regulation NNS www-irs-gov-3280 129 45 add add VBP www-irs-gov-3280 129 46 an an DT www-irs-gov-3280 129 47 additional additional JJ www-irs-gov-3280 129 48 exception exception NN www-irs-gov-3280 129 49 at at IN www-irs-gov-3280 129 50 § § CD www-irs-gov-3280 129 51 31.3504–2(d)(4 31.3504–2(d)(4 NNP www-irs-gov-3280 129 52 ) ) -RRB- www-irs-gov-3280 129 53 for for IN www-irs-gov-3280 129 54 payors payor NNS www-irs-gov-3280 129 55 treated treat VBN www-irs-gov-3280 129 56 as as IN www-irs-gov-3280 129 57 employers employer NNS www-irs-gov-3280 129 58 under under IN www-irs-gov-3280 129 59 section section NN www-irs-gov-3280 129 60 3121(a)(2)(A 3121(a)(2)(A NNP www-irs-gov-3280 129 61 ) ) -RRB- www-irs-gov-3280 129 62 . . . www-irs-gov-3280 130 1 No no DT www-irs-gov-3280 130 2 changes change NNS www-irs-gov-3280 130 3 were be VBD www-irs-gov-3280 130 4 needed need VBN www-irs-gov-3280 130 5 , , , www-irs-gov-3280 130 6 however however RB www-irs-gov-3280 130 7 , , , www-irs-gov-3280 130 8 to to TO www-irs-gov-3280 130 9 address address VB www-irs-gov-3280 130 10 situations situation NNS www-irs-gov-3280 130 11 where where WRB www-irs-gov-3280 130 12 the the DT www-irs-gov-3280 130 13 third third JJ www-irs-gov-3280 130 14 - - HYPH www-irs-gov-3280 130 15 party party NN www-irs-gov-3280 130 16 payor payor NN www-irs-gov-3280 130 17 of of IN www-irs-gov-3280 130 18 the the DT www-irs-gov-3280 130 19 sick sick JJ www-irs-gov-3280 130 20 pay pay NN www-irs-gov-3280 130 21 is be VBZ www-irs-gov-3280 130 22 the the DT www-irs-gov-3280 130 23 agent agent NN www-irs-gov-3280 130 24 of of IN www-irs-gov-3280 130 25 the the DT www-irs-gov-3280 130 26 employer employer NN www-irs-gov-3280 130 27 under under IN www-irs-gov-3280 130 28 § § CD www-irs-gov-3280 130 29 32.1 32.1 CD www-irs-gov-3280 130 30 . . . www-irs-gov-3280 131 1 Under under IN www-irs-gov-3280 131 2 those those DT www-irs-gov-3280 131 3 circumstances circumstance NNS www-irs-gov-3280 131 4 , , , www-irs-gov-3280 131 5 these these DT www-irs-gov-3280 131 6 regulations regulation NNS www-irs-gov-3280 131 7 do do VBP www-irs-gov-3280 131 8 not not RB www-irs-gov-3280 131 9 apply apply VB www-irs-gov-3280 131 10 because because IN www-irs-gov-3280 131 11 the the DT www-irs-gov-3280 131 12 payments payment NNS www-irs-gov-3280 131 13 are be VBP www-irs-gov-3280 131 14 not not RB www-irs-gov-3280 131 15 made make VBN www-irs-gov-3280 131 16 pursuant pursuant JJ www-irs-gov-3280 131 17 to to IN www-irs-gov-3280 131 18 a a DT www-irs-gov-3280 131 19 service service NN www-irs-gov-3280 131 20 agreement agreement NN www-irs-gov-3280 131 21 within within IN www-irs-gov-3280 131 22 the the DT www-irs-gov-3280 131 23 meaning meaning NN www-irs-gov-3280 131 24 of of IN www-irs-gov-3280 131 25 these these DT www-irs-gov-3280 131 26 regulations regulation NNS www-irs-gov-3280 131 27 . . . www-irs-gov-3280 132 1 The the DT www-irs-gov-3280 132 2 first first JJ www-irs-gov-3280 132 3 component component NN www-irs-gov-3280 132 4 of of IN www-irs-gov-3280 132 5 a a DT www-irs-gov-3280 132 6 service service NN www-irs-gov-3280 132 7 agreement agreement NN www-irs-gov-3280 132 8 is be VBZ www-irs-gov-3280 132 9 that that IN www-irs-gov-3280 132 10 the the DT www-irs-gov-3280 132 11 payor payor NN www-irs-gov-3280 132 12 asserts assert VBZ www-irs-gov-3280 132 13 that that IN www-irs-gov-3280 132 14 it -PRON- PRP www-irs-gov-3280 132 15 is be VBZ www-irs-gov-3280 132 16 the the DT www-irs-gov-3280 132 17 employer employer NN www-irs-gov-3280 132 18 of of IN www-irs-gov-3280 132 19 the the DT www-irs-gov-3280 132 20 individuals individual NNS www-irs-gov-3280 132 21 performing perform VBG www-irs-gov-3280 132 22 services service NNS www-irs-gov-3280 132 23 for for IN www-irs-gov-3280 132 24 its -PRON- PRP$ www-irs-gov-3280 132 25 client client NN www-irs-gov-3280 132 26 , , , www-irs-gov-3280 132 27 such such JJ www-irs-gov-3280 132 28 as as IN www-irs-gov-3280 132 29 by by IN www-irs-gov-3280 132 30 filing file VBG www-irs-gov-3280 132 31 employment employment NN www-irs-gov-3280 132 32 tax tax NN www-irs-gov-3280 132 33 returns return NNS www-irs-gov-3280 132 34 using use VBG www-irs-gov-3280 132 35 its -PRON- PRP$ www-irs-gov-3280 132 36 own own JJ www-irs-gov-3280 132 37 EIN EIN NNP www-irs-gov-3280 132 38 that that WDT www-irs-gov-3280 132 39 include include VBP www-irs-gov-3280 132 40 wages wage NNS www-irs-gov-3280 132 41 paid pay VBN www-irs-gov-3280 132 42 to to IN www-irs-gov-3280 132 43 the the DT www-irs-gov-3280 132 44 individuals individual NNS www-irs-gov-3280 132 45 performing perform VBG www-irs-gov-3280 132 46 services service NNS www-irs-gov-3280 132 47 for for IN www-irs-gov-3280 132 48 the the DT www-irs-gov-3280 132 49 client client NN www-irs-gov-3280 132 50 . . . www-irs-gov-3280 133 1 A a DT www-irs-gov-3280 133 2 third third JJ www-irs-gov-3280 133 3 - - HYPH www-irs-gov-3280 133 4 party party NN www-irs-gov-3280 133 5 payor payor NN www-irs-gov-3280 133 6 of of IN www-irs-gov-3280 133 7 sick sick JJ www-irs-gov-3280 133 8 pay pay NN www-irs-gov-3280 133 9 that that WDT www-irs-gov-3280 133 10 is be VBZ www-irs-gov-3280 133 11 treated treat VBN www-irs-gov-3280 133 12 as as IN www-irs-gov-3280 133 13 an an DT www-irs-gov-3280 133 14 agent agent NN www-irs-gov-3280 133 15 of of IN www-irs-gov-3280 133 16 the the DT www-irs-gov-3280 133 17 employer employer NN www-irs-gov-3280 133 18 under under IN www-irs-gov-3280 133 19 § § CD www-irs-gov-3280 133 20 32.1 32.1 CD www-irs-gov-3280 133 21 does do VBZ www-irs-gov-3280 133 22 not not RB www-irs-gov-3280 133 23 file file VB www-irs-gov-3280 133 24 employment employment NN www-irs-gov-3280 133 25 tax tax NN www-irs-gov-3280 133 26 returns return NNS www-irs-gov-3280 133 27 under under IN www-irs-gov-3280 133 28 its -PRON- PRP$ www-irs-gov-3280 133 29 own own JJ www-irs-gov-3280 133 30 EIN EIN NNP www-irs-gov-3280 133 31 to to TO www-irs-gov-3280 133 32 report report VB www-irs-gov-3280 133 33 and and CC www-irs-gov-3280 133 34 pay pay VB www-irs-gov-3280 133 35 the the DT www-irs-gov-3280 133 36 taxes taxis NNS www-irs-gov-3280 133 37 on on IN www-irs-gov-3280 133 38 the the DT www-irs-gov-3280 133 39 sick sick JJ www-irs-gov-3280 133 40 pay pay NN www-irs-gov-3280 133 41 or or CC www-irs-gov-3280 133 42 otherwise otherwise RB www-irs-gov-3280 133 43 assert assert VB www-irs-gov-3280 133 44 that that IN www-irs-gov-3280 133 45 it -PRON- PRP www-irs-gov-3280 133 46 is be VBZ www-irs-gov-3280 133 47 the the DT www-irs-gov-3280 133 48 employer employer NN www-irs-gov-3280 133 49 . . . www-irs-gov-3280 134 1 Thus thus RB www-irs-gov-3280 134 2 , , , www-irs-gov-3280 134 3 the the DT www-irs-gov-3280 134 4 arrangement arrangement NN www-irs-gov-3280 134 5 under under IN www-irs-gov-3280 134 6 which which WDT www-irs-gov-3280 134 7 the the DT www-irs-gov-3280 134 8 payor payor NN www-irs-gov-3280 134 9 pays pay VBZ www-irs-gov-3280 134 10 the the DT www-irs-gov-3280 134 11 sick sick JJ www-irs-gov-3280 134 12 pay pay NN www-irs-gov-3280 134 13 as as IN www-irs-gov-3280 134 14 an an DT www-irs-gov-3280 134 15 agent agent NN www-irs-gov-3280 134 16 would would MD www-irs-gov-3280 134 17 not not RB www-irs-gov-3280 134 18 be be VB www-irs-gov-3280 134 19 a a DT www-irs-gov-3280 134 20 service service NN www-irs-gov-3280 134 21 agreement agreement NN www-irs-gov-3280 134 22 and and CC www-irs-gov-3280 134 23 these these DT www-irs-gov-3280 134 24 regulations regulation NNS www-irs-gov-3280 134 25 would would MD www-irs-gov-3280 134 26 not not RB www-irs-gov-3280 134 27 apply apply VB www-irs-gov-3280 134 28 to to TO www-irs-gov-3280 134 29 designate designate VB www-irs-gov-3280 134 30 the the DT www-irs-gov-3280 134 31 payor payor NN www-irs-gov-3280 134 32 to to TO www-irs-gov-3280 134 33 perform perform VB www-irs-gov-3280 134 34 the the DT www-irs-gov-3280 134 35 acts act NNS www-irs-gov-3280 134 36 of of IN www-irs-gov-3280 134 37 the the DT www-irs-gov-3280 134 38 employer employer NN www-irs-gov-3280 134 39 . . . www-irs-gov-3280 135 1 Finally finally RB www-irs-gov-3280 135 2 , , , www-irs-gov-3280 135 3 although although IN www-irs-gov-3280 135 4 no no DT www-irs-gov-3280 135 5 comments comment NNS www-irs-gov-3280 135 6 were be VBD www-irs-gov-3280 135 7 received receive VBN www-irs-gov-3280 135 8 with with IN www-irs-gov-3280 135 9 regard regard NN www-irs-gov-3280 135 10 to to IN www-irs-gov-3280 135 11 the the DT www-irs-gov-3280 135 12 exception exception NN www-irs-gov-3280 135 13 at at IN www-irs-gov-3280 135 14 § § CD www-irs-gov-3280 135 15 31.3504–2(d)(3 31.3504–2(d)(3 NNP www-irs-gov-3280 135 16 ) ) -RRB- www-irs-gov-3280 135 17 for for IN www-irs-gov-3280 135 18 employers employer NNS www-irs-gov-3280 135 19 , , , www-irs-gov-3280 135 20 these these DT www-irs-gov-3280 135 21 final final JJ www-irs-gov-3280 135 22 regulations regulation NNS www-irs-gov-3280 135 23 revise revise VB www-irs-gov-3280 135 24 that that DT www-irs-gov-3280 135 25 provision provision NN www-irs-gov-3280 135 26 to to TO www-irs-gov-3280 135 27 clarify clarify VB www-irs-gov-3280 135 28 that that IN www-irs-gov-3280 135 29 the the DT www-irs-gov-3280 135 30 exception exception NN www-irs-gov-3280 135 31 includes include VBZ www-irs-gov-3280 135 32 a a DT www-irs-gov-3280 135 33 section section NN www-irs-gov-3280 135 34 3401(d)(1 3401(d)(1 CD www-irs-gov-3280 135 35 ) ) -RRB- www-irs-gov-3280 135 36 employer employer NN www-irs-gov-3280 135 37 , , , www-irs-gov-3280 135 38 also also RB www-irs-gov-3280 135 39 commonly commonly RB www-irs-gov-3280 135 40 referred refer VBN www-irs-gov-3280 135 41 to to IN www-irs-gov-3280 135 42 as as IN www-irs-gov-3280 135 43 a a DT www-irs-gov-3280 135 44 statutory statutory JJ www-irs-gov-3280 135 45 employer employer NN www-irs-gov-3280 135 46 , , , www-irs-gov-3280 135 47 as as IN www-irs-gov-3280 135 48 discussed discuss VBN www-irs-gov-3280 135 49 in in IN www-irs-gov-3280 135 50 the the DT www-irs-gov-3280 135 51 preamble preamble NN www-irs-gov-3280 135 52 to to IN www-irs-gov-3280 135 53 the the DT www-irs-gov-3280 135 54 proposed propose VBN www-irs-gov-3280 135 55 regulations regulation NNS www-irs-gov-3280 135 56 . . . www-irs-gov-3280 136 1 Section section NN www-irs-gov-3280 136 2 3401(d)(1 3401(d)(1 CD www-irs-gov-3280 136 3 ) ) -RRB- www-irs-gov-3280 136 4 provides provide VBZ www-irs-gov-3280 136 5 that that IN www-irs-gov-3280 136 6 for for IN www-irs-gov-3280 136 7 purposes purpose NNS www-irs-gov-3280 136 8 of of IN www-irs-gov-3280 136 9 federal federal JJ www-irs-gov-3280 136 10 income income NN www-irs-gov-3280 136 11 tax tax NN www-irs-gov-3280 136 12 withholding withholding NN www-irs-gov-3280 136 13 , , , www-irs-gov-3280 136 14 the the DT www-irs-gov-3280 136 15 term term NN www-irs-gov-3280 136 16 employer employer NN www-irs-gov-3280 136 17 means mean VBZ www-irs-gov-3280 136 18 the the DT www-irs-gov-3280 136 19 person person NN www-irs-gov-3280 136 20 for for IN www-irs-gov-3280 136 21 whom whom WP www-irs-gov-3280 136 22 an an DT www-irs-gov-3280 136 23 individual individual JJ www-irs-gov-3280 136 24 performs perform VBZ www-irs-gov-3280 136 25 or or CC www-irs-gov-3280 136 26 performed perform VBD www-irs-gov-3280 136 27 any any DT www-irs-gov-3280 136 28 service service NN www-irs-gov-3280 136 29 , , , www-irs-gov-3280 136 30 of of IN www-irs-gov-3280 136 31 whatever whatever WDT www-irs-gov-3280 136 32 nature nature NN www-irs-gov-3280 136 33 , , , www-irs-gov-3280 136 34 as as IN www-irs-gov-3280 136 35 an an DT www-irs-gov-3280 136 36 employee employee NN www-irs-gov-3280 136 37 of of IN www-irs-gov-3280 136 38 such such JJ www-irs-gov-3280 136 39 person person NN www-irs-gov-3280 136 40 , , , www-irs-gov-3280 136 41 except except IN www-irs-gov-3280 136 42 that that DT www-irs-gov-3280 136 43 , , , www-irs-gov-3280 136 44 if if IN www-irs-gov-3280 136 45 the the DT www-irs-gov-3280 136 46 person person NN www-irs-gov-3280 136 47 for for IN www-irs-gov-3280 136 48 whom whom WP www-irs-gov-3280 136 49 the the DT www-irs-gov-3280 136 50 individual individual JJ www-irs-gov-3280 136 51 performs perform VBZ www-irs-gov-3280 136 52 or or CC www-irs-gov-3280 136 53 performed perform VBD www-irs-gov-3280 136 54 the the DT www-irs-gov-3280 136 55 services service NNS www-irs-gov-3280 136 56 does do VBZ www-irs-gov-3280 136 57 not not RB www-irs-gov-3280 136 58 have have VB www-irs-gov-3280 136 59 control control NN www-irs-gov-3280 136 60 of of IN www-irs-gov-3280 136 61 the the DT www-irs-gov-3280 136 62 payment payment NN www-irs-gov-3280 136 63 of of IN www-irs-gov-3280 136 64 wages wage NNS www-irs-gov-3280 136 65 for for IN www-irs-gov-3280 136 66 such such JJ www-irs-gov-3280 136 67 services service NNS www-irs-gov-3280 136 68 , , , www-irs-gov-3280 136 69 the the DT www-irs-gov-3280 136 70 term term NN www-irs-gov-3280 136 71 employer employer NN www-irs-gov-3280 136 72 means mean VBZ www-irs-gov-3280 136 73 the the DT www-irs-gov-3280 136 74 person person NN www-irs-gov-3280 136 75 having have VBG www-irs-gov-3280 136 76 control control NN www-irs-gov-3280 136 77 of of IN www-irs-gov-3280 136 78 the the DT www-irs-gov-3280 136 79 payment payment NN www-irs-gov-3280 136 80 of of IN www-irs-gov-3280 136 81 such such JJ www-irs-gov-3280 136 82 wages wage NNS www-irs-gov-3280 136 83 . . . www-irs-gov-3280 137 1 For for IN www-irs-gov-3280 137 2 purposes purpose NNS www-irs-gov-3280 137 3 of of IN www-irs-gov-3280 137 4 section section NN www-irs-gov-3280 137 5 3401(d)(1 3401(d)(1 CD www-irs-gov-3280 137 6 ) ) -RRB- www-irs-gov-3280 137 7 , , , www-irs-gov-3280 137 8 the the DT www-irs-gov-3280 137 9 term term NN www-irs-gov-3280 137 10 control control NN www-irs-gov-3280 137 11 means mean VBZ www-irs-gov-3280 137 12 legal legal JJ www-irs-gov-3280 137 13 control control NN www-irs-gov-3280 137 14 . . . www-irs-gov-3280 138 1 See see VB www-irs-gov-3280 138 2 § § -LRB- www-irs-gov-3280 138 3 31.3401(d)–1(f 31.3401(d)–1(f CD www-irs-gov-3280 138 4 ) ) -RRB- www-irs-gov-3280 138 5 . . . www-irs-gov-3280 139 1 Thus thus RB www-irs-gov-3280 139 2 , , , www-irs-gov-3280 139 3 when when WRB www-irs-gov-3280 139 4 one one CD www-irs-gov-3280 139 5 person person NN www-irs-gov-3280 139 6 is be VBZ www-irs-gov-3280 139 7 the the DT www-irs-gov-3280 139 8 common common JJ www-irs-gov-3280 139 9 law law NN www-irs-gov-3280 139 10 employer employer NN www-irs-gov-3280 139 11 of of IN www-irs-gov-3280 139 12 an an DT www-irs-gov-3280 139 13 individual individual NN www-irs-gov-3280 139 14 because because IN www-irs-gov-3280 139 15 it -PRON- PRP www-irs-gov-3280 139 16 controls control VBZ www-irs-gov-3280 139 17 the the DT www-irs-gov-3280 139 18 day day NN www-irs-gov-3280 139 19 - - HYPH www-irs-gov-3280 139 20 to to IN www-irs-gov-3280 139 21 - - HYPH www-irs-gov-3280 139 22 day day NN www-irs-gov-3280 139 23 performance performance NN www-irs-gov-3280 139 24 of of IN www-irs-gov-3280 139 25 services service NNS www-irs-gov-3280 139 26 by by IN www-irs-gov-3280 139 27 the the DT www-irs-gov-3280 139 28 individual individual NN www-irs-gov-3280 139 29 , , , www-irs-gov-3280 139 30 another another DT www-irs-gov-3280 139 31 person person NN www-irs-gov-3280 139 32 may may MD www-irs-gov-3280 139 33 be be VB www-irs-gov-3280 139 34 the the DT www-irs-gov-3280 139 35 employer employer NN www-irs-gov-3280 139 36 liable liable JJ www-irs-gov-3280 139 37 to to TO www-irs-gov-3280 139 38 collect collect VB www-irs-gov-3280 139 39 , , , www-irs-gov-3280 139 40 report report VB www-irs-gov-3280 139 41 , , , www-irs-gov-3280 139 42 and and CC www-irs-gov-3280 139 43 pay pay VB www-irs-gov-3280 139 44 employment employment NN www-irs-gov-3280 139 45 taxes taxis NNS www-irs-gov-3280 139 46 because because IN www-irs-gov-3280 139 47 it -PRON- PRP www-irs-gov-3280 139 48 is be VBZ www-irs-gov-3280 139 49 the the DT www-irs-gov-3280 139 50 entity entity NN www-irs-gov-3280 139 51 solely solely RB www-irs-gov-3280 139 52 in in IN www-irs-gov-3280 139 53 control control NN www-irs-gov-3280 139 54 of of IN www-irs-gov-3280 139 55 the the DT www-irs-gov-3280 139 56 payment payment NN www-irs-gov-3280 139 57 of of IN www-irs-gov-3280 139 58 wages wage NNS www-irs-gov-3280 139 59 to to IN www-irs-gov-3280 139 60 the the DT www-irs-gov-3280 139 61 individual individual NN www-irs-gov-3280 139 62 . . . www-irs-gov-3280 140 1 See see VB www-irs-gov-3280 140 2 Winstead Winstead NNP www-irs-gov-3280 140 3 v. v. IN www-irs-gov-3280 140 4 United United NNP www-irs-gov-3280 140 5 States States NNP www-irs-gov-3280 140 6 , , , www-irs-gov-3280 140 7 109 109 CD www-irs-gov-3280 140 8 F.3d F.3d NNP www-irs-gov-3280 140 9 989 989 CD www-irs-gov-3280 140 10 ( ( -LRB- www-irs-gov-3280 140 11 4th 4th JJ www-irs-gov-3280 140 12 Cir Cir NNP www-irs-gov-3280 140 13 . . . www-irs-gov-3280 141 1 1997 1997 CD www-irs-gov-3280 141 2 ) ) -RRB- www-irs-gov-3280 141 3 . . . www-irs-gov-3280 142 1 An an DT www-irs-gov-3280 142 2 example example NN www-irs-gov-3280 142 3 is be VBZ www-irs-gov-3280 142 4 added add VBN www-irs-gov-3280 142 5 to to IN www-irs-gov-3280 142 6 these these DT www-irs-gov-3280 142 7 regulations regulation NNS www-irs-gov-3280 142 8 at at IN www-irs-gov-3280 142 9 § § CD www-irs-gov-3280 142 10 31.3504–2(e)(8 31.3504–2(e)(8 NNP www-irs-gov-3280 142 11 ) ) -RRB- www-irs-gov-3280 142 12 to to TO www-irs-gov-3280 142 13 demonstrate demonstrate VB www-irs-gov-3280 142 14 the the DT www-irs-gov-3280 142 15 application application NN www-irs-gov-3280 142 16 of of IN www-irs-gov-3280 142 17 the the DT www-irs-gov-3280 142 18 exception exception NN www-irs-gov-3280 142 19 to to IN www-irs-gov-3280 142 20 a a DT www-irs-gov-3280 142 21 section section NN www-irs-gov-3280 142 22 3401(d)(1 3401(d)(1 CD www-irs-gov-3280 142 23 ) ) -RRB- www-irs-gov-3280 142 24 employer employer NN www-irs-gov-3280 142 25 . . . www-irs-gov-3280 143 1 Special Special NNP www-irs-gov-3280 143 2 Analyses Analyses NNP www-irs-gov-3280 143 3 It -PRON- PRP www-irs-gov-3280 143 4 has have VBZ www-irs-gov-3280 143 5 been be VBN www-irs-gov-3280 143 6 determined determine VBN www-irs-gov-3280 143 7 that that IN www-irs-gov-3280 143 8 this this DT www-irs-gov-3280 143 9 final final JJ www-irs-gov-3280 143 10 rule rule NN www-irs-gov-3280 143 11 is be VBZ www-irs-gov-3280 143 12 not not RB www-irs-gov-3280 143 13 a a DT www-irs-gov-3280 143 14 significant significant JJ www-irs-gov-3280 143 15 regulatory regulatory JJ www-irs-gov-3280 143 16 action action NN www-irs-gov-3280 143 17 as as IN www-irs-gov-3280 143 18 defined define VBN www-irs-gov-3280 143 19 in in IN www-irs-gov-3280 143 20 Executive Executive NNP www-irs-gov-3280 143 21 Order Order NNP www-irs-gov-3280 143 22 12866 12866 CD www-irs-gov-3280 143 23 , , , www-irs-gov-3280 143 24 as as IN www-irs-gov-3280 143 25 supplemented supplement VBN www-irs-gov-3280 143 26 by by IN www-irs-gov-3280 143 27 Executive Executive NNP www-irs-gov-3280 143 28 Order Order NNP www-irs-gov-3280 143 29 13563 13563 CD www-irs-gov-3280 143 30 . . . www-irs-gov-3280 144 1 Therefore therefore RB www-irs-gov-3280 144 2 , , , www-irs-gov-3280 144 3 a a DT www-irs-gov-3280 144 4 regulatory regulatory JJ www-irs-gov-3280 144 5 assessment assessment NN www-irs-gov-3280 144 6 is be VBZ www-irs-gov-3280 144 7 not not RB www-irs-gov-3280 144 8 required require VBN www-irs-gov-3280 144 9 . . . www-irs-gov-3280 145 1 It -PRON- PRP www-irs-gov-3280 145 2 also also RB www-irs-gov-3280 145 3 has have VBZ www-irs-gov-3280 145 4 been be VBN www-irs-gov-3280 145 5 determined determine VBN www-irs-gov-3280 145 6 that that IN www-irs-gov-3280 145 7 section section NN www-irs-gov-3280 145 8 553(b 553(b CD www-irs-gov-3280 145 9 ) ) -RRB- www-irs-gov-3280 145 10 of of IN www-irs-gov-3280 145 11 the the DT www-irs-gov-3280 145 12 Administrative Administrative NNP www-irs-gov-3280 145 13 Procedure Procedure NNP www-irs-gov-3280 145 14 Act Act NNP www-irs-gov-3280 145 15 ( ( -LRB- www-irs-gov-3280 145 16 5 5 CD www-irs-gov-3280 145 17 U.S.C. U.S.C. NNS www-irs-gov-3280 146 1 chapter chapter NN www-irs-gov-3280 146 2 5 5 CD www-irs-gov-3280 146 3 ) ) -RRB- www-irs-gov-3280 146 4 does do VBZ www-irs-gov-3280 146 5 not not RB www-irs-gov-3280 146 6 apply apply VB www-irs-gov-3280 146 7 to to IN www-irs-gov-3280 146 8 this this DT www-irs-gov-3280 146 9 regulation regulation NN www-irs-gov-3280 146 10 , , , www-irs-gov-3280 146 11 and and CC www-irs-gov-3280 146 12 because because IN www-irs-gov-3280 146 13 the the DT www-irs-gov-3280 146 14 regulation regulation NN www-irs-gov-3280 146 15 does do VBZ www-irs-gov-3280 146 16 not not RB www-irs-gov-3280 146 17 impose impose VB www-irs-gov-3280 146 18 a a DT www-irs-gov-3280 146 19 collection collection NN www-irs-gov-3280 146 20 of of IN www-irs-gov-3280 146 21 information information NN www-irs-gov-3280 146 22 on on IN www-irs-gov-3280 146 23 small small JJ www-irs-gov-3280 146 24 entities entity NNS www-irs-gov-3280 146 25 , , , www-irs-gov-3280 146 26 the the DT www-irs-gov-3280 146 27 Regulatory Regulatory NNP www-irs-gov-3280 146 28 Flexibility Flexibility NNP www-irs-gov-3280 146 29 Act Act NNP www-irs-gov-3280 146 30 ( ( -LRB- www-irs-gov-3280 146 31 5 5 CD www-irs-gov-3280 146 32 U.S.C. U.S.C. NNS www-irs-gov-3280 147 1 chapter chapter NN www-irs-gov-3280 147 2 6 6 CD www-irs-gov-3280 147 3 ) ) -RRB- www-irs-gov-3280 147 4 does do VBZ www-irs-gov-3280 147 5 not not RB www-irs-gov-3280 147 6 apply apply VB www-irs-gov-3280 147 7 . . . www-irs-gov-3280 148 1 Pursuant pursuant JJ www-irs-gov-3280 148 2 to to IN www-irs-gov-3280 148 3 section section NN www-irs-gov-3280 148 4 7805(f 7805(f CD www-irs-gov-3280 148 5 ) ) -RRB- www-irs-gov-3280 148 6 of of IN www-irs-gov-3280 148 7 the the DT www-irs-gov-3280 148 8 Internal Internal NNP www-irs-gov-3280 148 9 Revenue Revenue NNP www-irs-gov-3280 148 10 Code Code NNP www-irs-gov-3280 148 11 , , , www-irs-gov-3280 148 12 this this DT www-irs-gov-3280 148 13 regulation regulation NN www-irs-gov-3280 148 14 has have VBZ www-irs-gov-3280 148 15 been be VBN www-irs-gov-3280 148 16 submitted submit VBN www-irs-gov-3280 148 17 to to IN www-irs-gov-3280 148 18 the the DT www-irs-gov-3280 148 19 Chief Chief NNP www-irs-gov-3280 148 20 Counsel Counsel NNP www-irs-gov-3280 148 21 for for IN www-irs-gov-3280 148 22 Advocacy Advocacy NNP www-irs-gov-3280 148 23 of of IN www-irs-gov-3280 148 24 the the DT www-irs-gov-3280 148 25 Small Small NNP www-irs-gov-3280 148 26 Business Business NNP www-irs-gov-3280 148 27 Administration Administration NNP www-irs-gov-3280 148 28 for for IN www-irs-gov-3280 148 29 comment comment NN www-irs-gov-3280 148 30 on on IN www-irs-gov-3280 148 31 its -PRON- PRP$ www-irs-gov-3280 148 32 impact impact NN www-irs-gov-3280 148 33 on on IN www-irs-gov-3280 148 34 small small JJ www-irs-gov-3280 148 35 business business NN www-irs-gov-3280 148 36 , , , www-irs-gov-3280 148 37 and and CC www-irs-gov-3280 148 38 no no DT www-irs-gov-3280 148 39 comments comment NNS www-irs-gov-3280 148 40 were be VBD www-irs-gov-3280 148 41 received receive VBN www-irs-gov-3280 148 42 . . . www-irs-gov-3280 149 1 Drafting draft VBG www-irs-gov-3280 149 2 Information information NN www-irs-gov-3280 149 3 The the DT www-irs-gov-3280 149 4 principal principal JJ www-irs-gov-3280 149 5 author author NN www-irs-gov-3280 149 6 of of IN www-irs-gov-3280 149 7 these these DT www-irs-gov-3280 149 8 regulations regulation NNS www-irs-gov-3280 149 9 is be VBZ www-irs-gov-3280 149 10 Jeanne Jeanne NNP www-irs-gov-3280 149 11 Royal Royal NNP www-irs-gov-3280 149 12 Singley Singley NNP www-irs-gov-3280 149 13 , , , www-irs-gov-3280 149 14 Office Office NNP www-irs-gov-3280 149 15 of of IN www-irs-gov-3280 149 16 Division Division NNP www-irs-gov-3280 149 17 Counsel Counsel NNP www-irs-gov-3280 149 18 / / SYM www-irs-gov-3280 149 19 Associate Associate NNP www-irs-gov-3280 149 20 Chief Chief NNP www-irs-gov-3280 149 21 Counsel Counsel NNP www-irs-gov-3280 149 22 ( ( -LRB- www-irs-gov-3280 149 23 Tax Tax NNP www-irs-gov-3280 149 24 Exempt Exempt NNP www-irs-gov-3280 149 25 and and CC www-irs-gov-3280 149 26 Government Government NNP www-irs-gov-3280 149 27 Entities Entities NNP www-irs-gov-3280 149 28 ) ) -RRB- www-irs-gov-3280 149 29 . . . www-irs-gov-3280 150 1 However however RB www-irs-gov-3280 150 2 , , , www-irs-gov-3280 150 3 personnel personnel NNS www-irs-gov-3280 150 4 from from IN www-irs-gov-3280 150 5 other other JJ www-irs-gov-3280 150 6 offices office NNS www-irs-gov-3280 150 7 of of IN www-irs-gov-3280 150 8 the the DT www-irs-gov-3280 150 9 IRS IRS NNP www-irs-gov-3280 150 10 and and CC www-irs-gov-3280 150 11 Treasury Treasury NNP www-irs-gov-3280 150 12 participated participate VBD www-irs-gov-3280 150 13 in in IN www-irs-gov-3280 150 14 their -PRON- PRP$ www-irs-gov-3280 150 15 development development NN www-irs-gov-3280 150 16 . . . www-irs-gov-3280 151 1 * * NFP www-irs-gov-3280 151 2 * * NFP www-irs-gov-3280 151 3 * * NFP www-irs-gov-3280 151 4 * * NFP www-irs-gov-3280 151 5 Adoption adoption NN www-irs-gov-3280 151 6 of of IN www-irs-gov-3280 151 7 Amendments Amendments NNPS www-irs-gov-3280 151 8 to to IN www-irs-gov-3280 151 9 the the DT www-irs-gov-3280 151 10 Regulations Regulations NNPS www-irs-gov-3280 151 11 Accordingly accordingly RB www-irs-gov-3280 151 12 , , , www-irs-gov-3280 151 13 26 26 CD www-irs-gov-3280 151 14 CFR cfr NN www-irs-gov-3280 151 15 part part NN www-irs-gov-3280 151 16 31 31 CD www-irs-gov-3280 151 17 is be VBZ www-irs-gov-3280 151 18 amended amend VBN www-irs-gov-3280 151 19 as as IN www-irs-gov-3280 151 20 follows follow VBZ www-irs-gov-3280 151 21 : : : www-irs-gov-3280 151 22 PART PART NNP www-irs-gov-3280 151 23 31—EMPLOYMENT 31—employment CD www-irs-gov-3280 151 24 TAXES taxis NNS www-irs-gov-3280 151 25 AND and CC www-irs-gov-3280 151 26 COLLECTION collection NN www-irs-gov-3280 151 27 OF of IN www-irs-gov-3280 151 28 INCOME INCOME NNP www-irs-gov-3280 151 29 TAX TAX NNP www-irs-gov-3280 151 30 AT AT NNP www-irs-gov-3280 151 31 SOURCE SOURCE NNP www-irs-gov-3280 151 32 Paragraph Paragraph NNP www-irs-gov-3280 151 33 1 1 CD www-irs-gov-3280 151 34 . . . www-irs-gov-3280 152 1 The the DT www-irs-gov-3280 152 2 authority authority NN www-irs-gov-3280 152 3 citation citation NN www-irs-gov-3280 152 4 for for IN www-irs-gov-3280 152 5 part part NN www-irs-gov-3280 152 6 31 31 CD www-irs-gov-3280 152 7 continues continue VBZ www-irs-gov-3280 152 8 to to TO www-irs-gov-3280 152 9 read read VB www-irs-gov-3280 152 10 in in IN www-irs-gov-3280 152 11 part part NN www-irs-gov-3280 152 12 as as IN www-irs-gov-3280 152 13 follows follow VBZ www-irs-gov-3280 152 14 : : : www-irs-gov-3280 152 15 Authority authority NN www-irs-gov-3280 152 16 : : : www-irs-gov-3280 152 17 26 26 CD www-irs-gov-3280 152 18 U.S.C. U.S.C. NNS www-irs-gov-3280 153 1 7805 7805 CD www-irs-gov-3280 153 2 * * NFP www-irs-gov-3280 153 3 * * NFP www-irs-gov-3280 153 4 * * NFP www-irs-gov-3280 153 5 Par par NN www-irs-gov-3280 153 6 . . . www-irs-gov-3280 154 1 2 2 LS www-irs-gov-3280 154 2 . . . www-irs-gov-3280 155 1 Section section NN www-irs-gov-3280 155 2 31.3504–2 31.3504–2 NNPS www-irs-gov-3280 155 3 is be VBZ www-irs-gov-3280 155 4 added add VBN www-irs-gov-3280 155 5 to to TO www-irs-gov-3280 155 6 read read VB www-irs-gov-3280 155 7 as as IN www-irs-gov-3280 155 8 follows follow VBZ www-irs-gov-3280 155 9 : : : www-irs-gov-3280 155 10 § § ADD www-irs-gov-3280 155 11 31.3504–2 31.3504–2 NNP www-irs-gov-3280 155 12 Designation Designation NNP www-irs-gov-3280 155 13 of of IN www-irs-gov-3280 155 14 Payor Payor NNP www-irs-gov-3280 155 15 to to TO www-irs-gov-3280 155 16 Perform perform VB www-irs-gov-3280 155 17 Acts act NNS www-irs-gov-3280 155 18 of of IN www-irs-gov-3280 155 19 an an DT www-irs-gov-3280 155 20 Employer Employer NNP www-irs-gov-3280 155 21 ( ( -LRB- www-irs-gov-3280 155 22 a a LS www-irs-gov-3280 155 23 ) ) -RRB- www-irs-gov-3280 155 24 In in IN www-irs-gov-3280 155 25 general general JJ www-irs-gov-3280 155 26 . . . www-irs-gov-3280 156 1 A a DT www-irs-gov-3280 156 2 person person NN www-irs-gov-3280 156 3 ( ( -LRB- www-irs-gov-3280 156 4 as as IN www-irs-gov-3280 156 5 defined define VBN www-irs-gov-3280 156 6 in in IN www-irs-gov-3280 156 7 section section NN www-irs-gov-3280 156 8 7701(a)(1 7701(a)(1 CD www-irs-gov-3280 156 9 ) ) -RRB- www-irs-gov-3280 156 10 ) ) -RRB- www-irs-gov-3280 156 11 that that DT www-irs-gov-3280 156 12 pays pay VBZ www-irs-gov-3280 156 13 wages wage NNS www-irs-gov-3280 156 14 or or CC www-irs-gov-3280 156 15 compensation compensation NN www-irs-gov-3280 156 16 ( ( -LRB- www-irs-gov-3280 156 17 “ " `` www-irs-gov-3280 156 18 payor payor NN www-irs-gov-3280 156 19 ” " '' www-irs-gov-3280 156 20 ) ) -RRB- www-irs-gov-3280 156 21 to to IN www-irs-gov-3280 156 22 the the DT www-irs-gov-3280 156 23 individual(s individual(s NNP www-irs-gov-3280 156 24 ) ) -RRB- www-irs-gov-3280 156 25 performing perform VBG www-irs-gov-3280 156 26 services service NNS www-irs-gov-3280 156 27 for for IN www-irs-gov-3280 156 28 any any DT www-irs-gov-3280 156 29 client client NN www-irs-gov-3280 156 30 pursuant pursuant JJ www-irs-gov-3280 156 31 to to IN www-irs-gov-3280 156 32 a a DT www-irs-gov-3280 156 33 service service NN www-irs-gov-3280 156 34 agreement agreement NN www-irs-gov-3280 156 35 , , , www-irs-gov-3280 156 36 except except IN www-irs-gov-3280 156 37 as as IN www-irs-gov-3280 156 38 provided provide VBN www-irs-gov-3280 156 39 in in IN www-irs-gov-3280 156 40 paragraph paragraph NN www-irs-gov-3280 156 41 ( ( -LRB- www-irs-gov-3280 156 42 d d NN www-irs-gov-3280 156 43 ) ) -RRB- www-irs-gov-3280 156 44 of of IN www-irs-gov-3280 156 45 this this DT www-irs-gov-3280 156 46 section section NN www-irs-gov-3280 156 47 , , , www-irs-gov-3280 156 48 is be VBZ www-irs-gov-3280 156 49 designated designate VBN www-irs-gov-3280 156 50 to to TO www-irs-gov-3280 156 51 perform perform VB www-irs-gov-3280 156 52 the the DT www-irs-gov-3280 156 53 acts act NNS www-irs-gov-3280 156 54 required require VBN www-irs-gov-3280 156 55 of of IN www-irs-gov-3280 156 56 an an DT www-irs-gov-3280 156 57 employer employer NN www-irs-gov-3280 156 58 with with IN www-irs-gov-3280 156 59 respect respect NN www-irs-gov-3280 156 60 to to IN www-irs-gov-3280 156 61 the the DT www-irs-gov-3280 156 62 wages wage NNS www-irs-gov-3280 156 63 or or CC www-irs-gov-3280 156 64 compensation compensation NN www-irs-gov-3280 156 65 paid pay VBN www-irs-gov-3280 156 66 . . . www-irs-gov-3280 157 1 For for IN www-irs-gov-3280 157 2 purposes purpose NNS www-irs-gov-3280 157 3 of of IN www-irs-gov-3280 157 4 this this DT www-irs-gov-3280 157 5 section section NN www-irs-gov-3280 157 6 the the DT www-irs-gov-3280 157 7 term term NN www-irs-gov-3280 157 8 wages wage NNS www-irs-gov-3280 157 9 has have VBZ www-irs-gov-3280 157 10 the the DT www-irs-gov-3280 157 11 same same JJ www-irs-gov-3280 157 12 meaning meaning NN www-irs-gov-3280 157 13 as as IN www-irs-gov-3280 157 14 the the DT www-irs-gov-3280 157 15 term term NN www-irs-gov-3280 157 16 wages wage NNS www-irs-gov-3280 157 17 has have VBZ www-irs-gov-3280 157 18 for for IN www-irs-gov-3280 157 19 purposes purpose NNS www-irs-gov-3280 157 20 of of IN www-irs-gov-3280 157 21 chapters chapter NNS www-irs-gov-3280 157 22 21 21 CD www-irs-gov-3280 157 23 , , , www-irs-gov-3280 157 24 23 23 CD www-irs-gov-3280 157 25 , , , www-irs-gov-3280 157 26 and and CC www-irs-gov-3280 157 27 24 24 CD www-irs-gov-3280 157 28 , , , www-irs-gov-3280 157 29 and and CC www-irs-gov-3280 157 30 the the DT www-irs-gov-3280 157 31 term term NN www-irs-gov-3280 157 32 compensation compensation NN www-irs-gov-3280 157 33 has have VBZ www-irs-gov-3280 157 34 the the DT www-irs-gov-3280 157 35 same same JJ www-irs-gov-3280 157 36 meaning meaning NN www-irs-gov-3280 157 37 as as IN www-irs-gov-3280 157 38 the the DT www-irs-gov-3280 157 39 term term NN www-irs-gov-3280 157 40 compensation compensation NN www-irs-gov-3280 157 41 has have VBZ www-irs-gov-3280 157 42 for for IN www-irs-gov-3280 157 43 purposes purpose NNS www-irs-gov-3280 157 44 of of IN www-irs-gov-3280 157 45 chapter chapter NN www-irs-gov-3280 157 46 22 22 CD www-irs-gov-3280 157 47 . . . www-irs-gov-3280 158 1 This this DT www-irs-gov-3280 158 2 section section NN www-irs-gov-3280 158 3 is be VBZ www-irs-gov-3280 158 4 not not RB www-irs-gov-3280 158 5 applicable applicable JJ www-irs-gov-3280 158 6 if if IN www-irs-gov-3280 158 7 the the DT www-irs-gov-3280 158 8 payor payor NN www-irs-gov-3280 158 9 has have VBZ www-irs-gov-3280 158 10 been be VBN www-irs-gov-3280 158 11 authorized authorize VBN www-irs-gov-3280 158 12 as as IN www-irs-gov-3280 158 13 an an DT www-irs-gov-3280 158 14 agent agent NN www-irs-gov-3280 158 15 of of IN www-irs-gov-3280 158 16 the the DT www-irs-gov-3280 158 17 employer employer NN www-irs-gov-3280 158 18 under under IN www-irs-gov-3280 158 19 § § CD www-irs-gov-3280 158 20 31.3504–1 31.3504–1 CD www-irs-gov-3280 158 21 . . . www-irs-gov-3280 159 1 ( ( -LRB- www-irs-gov-3280 159 2 b b LS www-irs-gov-3280 159 3 ) ) -RRB- www-irs-gov-3280 159 4 Definitions—(1 Definitions—(1 NNP www-irs-gov-3280 159 5 ) ) -RRB- www-irs-gov-3280 159 6 Client client NN www-irs-gov-3280 159 7 . . . www-irs-gov-3280 160 1 The the DT www-irs-gov-3280 160 2 term term NN www-irs-gov-3280 160 3 client client NN www-irs-gov-3280 160 4 means mean VBZ www-irs-gov-3280 160 5 an an DT www-irs-gov-3280 160 6 individual individual NN www-irs-gov-3280 160 7 or or CC www-irs-gov-3280 160 8 entity entity NN www-irs-gov-3280 160 9 that that WDT www-irs-gov-3280 160 10 enters enter VBZ www-irs-gov-3280 160 11 into into IN www-irs-gov-3280 160 12 a a DT www-irs-gov-3280 160 13 service service NN www-irs-gov-3280 160 14 agreement agreement NN www-irs-gov-3280 160 15 with with IN www-irs-gov-3280 160 16 the the DT www-irs-gov-3280 160 17 payor payor NN www-irs-gov-3280 160 18 . . . www-irs-gov-3280 161 1 ( ( -LRB- www-irs-gov-3280 161 2 2 2 LS www-irs-gov-3280 161 3 ) ) -RRB- www-irs-gov-3280 161 4 Service service NN www-irs-gov-3280 161 5 agreement agreement NN www-irs-gov-3280 161 6 . . . www-irs-gov-3280 162 1 ( ( -LRB- www-irs-gov-3280 162 2 i i NN www-irs-gov-3280 162 3 ) ) -RRB- www-irs-gov-3280 162 4 The the DT www-irs-gov-3280 162 5 term term NN www-irs-gov-3280 162 6 service service NN www-irs-gov-3280 162 7 agreement agreement NN www-irs-gov-3280 162 8 means mean VBZ www-irs-gov-3280 162 9 an an DT www-irs-gov-3280 162 10 agreement agreement NN www-irs-gov-3280 162 11 pursuant pursuant JJ www-irs-gov-3280 162 12 to to TO www-irs-gov-3280 162 13 which which WDT www-irs-gov-3280 162 14 the the DT www-irs-gov-3280 162 15 payor payor NN www-irs-gov-3280 162 16 — — : www-irs-gov-3280 162 17 ( ( -LRB- www-irs-gov-3280 162 18 A a NN www-irs-gov-3280 162 19 ) ) -RRB- www-irs-gov-3280 162 20 Asserts assert VBZ www-irs-gov-3280 162 21 it -PRON- PRP www-irs-gov-3280 162 22 is be VBZ www-irs-gov-3280 162 23 the the DT www-irs-gov-3280 162 24 employer employer NN www-irs-gov-3280 162 25 ( ( -LRB- www-irs-gov-3280 162 26 or or CC www-irs-gov-3280 162 27 “ " `` www-irs-gov-3280 162 28 co co NN www-irs-gov-3280 162 29 - - NN www-irs-gov-3280 162 30 employer employer NN www-irs-gov-3280 162 31 ” " '' www-irs-gov-3280 162 32 ) ) -RRB- www-irs-gov-3280 162 33 of of IN www-irs-gov-3280 162 34 the the DT www-irs-gov-3280 162 35 individual(s individual(s NNP www-irs-gov-3280 162 36 ) ) -RRB- www-irs-gov-3280 162 37 performing perform VBG www-irs-gov-3280 162 38 services service NNS www-irs-gov-3280 162 39 for for IN www-irs-gov-3280 162 40 the the DT www-irs-gov-3280 162 41 client client NN www-irs-gov-3280 162 42 ; ; , www-irs-gov-3280 162 43 ( ( -LRB- www-irs-gov-3280 162 44 B b NN www-irs-gov-3280 162 45 ) ) -RRB- www-irs-gov-3280 162 46 Pays pay VBZ www-irs-gov-3280 162 47 wages wage NNS www-irs-gov-3280 162 48 or or CC www-irs-gov-3280 162 49 compensation compensation NN www-irs-gov-3280 162 50 to to IN www-irs-gov-3280 162 51 the the DT www-irs-gov-3280 162 52 individual(s individual(s NNP www-irs-gov-3280 162 53 ) ) -RRB- www-irs-gov-3280 162 54 for for IN www-irs-gov-3280 162 55 services service NNS www-irs-gov-3280 162 56 the the DT www-irs-gov-3280 162 57 individual(s individual(s NNP www-irs-gov-3280 162 58 ) ) -RRB- www-irs-gov-3280 162 59 perform perform VB www-irs-gov-3280 162 60 for for IN www-irs-gov-3280 162 61 the the DT www-irs-gov-3280 162 62 client client NN www-irs-gov-3280 162 63 ; ; : www-irs-gov-3280 162 64 and and CC www-irs-gov-3280 162 65 ( ( -LRB- www-irs-gov-3280 162 66 C c NN www-irs-gov-3280 162 67 ) ) -RRB- www-irs-gov-3280 162 68 Assumes assume VBZ www-irs-gov-3280 162 69 responsibility responsibility NN www-irs-gov-3280 162 70 to to TO www-irs-gov-3280 162 71 collect collect VB www-irs-gov-3280 162 72 , , , www-irs-gov-3280 162 73 report report VB www-irs-gov-3280 162 74 , , , www-irs-gov-3280 162 75 and and CC www-irs-gov-3280 162 76 pay pay VB www-irs-gov-3280 162 77 , , , www-irs-gov-3280 162 78 or or CC www-irs-gov-3280 162 79 assumes assume VBZ www-irs-gov-3280 162 80 liability liability NN www-irs-gov-3280 162 81 for for IN www-irs-gov-3280 162 82 , , , www-irs-gov-3280 162 83 any any DT www-irs-gov-3280 162 84 taxes taxis NNS www-irs-gov-3280 162 85 applicable applicable JJ www-irs-gov-3280 162 86 under under IN www-irs-gov-3280 162 87 subtitle subtitle NN www-irs-gov-3280 162 88 C c NN www-irs-gov-3280 162 89 of of IN www-irs-gov-3280 162 90 the the DT www-irs-gov-3280 162 91 Code Code NNP www-irs-gov-3280 162 92 with with IN www-irs-gov-3280 162 93 respect respect NN www-irs-gov-3280 162 94 to to IN www-irs-gov-3280 162 95 the the DT www-irs-gov-3280 162 96 wages wage NNS www-irs-gov-3280 162 97 or or CC www-irs-gov-3280 162 98 compensation compensation NN www-irs-gov-3280 162 99 paid pay VBN www-irs-gov-3280 162 100 by by IN www-irs-gov-3280 162 101 the the DT www-irs-gov-3280 162 102 payor payor NN www-irs-gov-3280 162 103 to to IN www-irs-gov-3280 162 104 the the DT www-irs-gov-3280 162 105 individual(s individual(s NNP www-irs-gov-3280 162 106 ) ) -RRB- www-irs-gov-3280 162 107 performing perform VBG www-irs-gov-3280 162 108 services service NNS www-irs-gov-3280 162 109 for for IN www-irs-gov-3280 162 110 the the DT www-irs-gov-3280 162 111 client client NN www-irs-gov-3280 162 112 . . . www-irs-gov-3280 163 1 ( ( -LRB- www-irs-gov-3280 163 2 ii ii NN www-irs-gov-3280 163 3 ) ) -RRB- www-irs-gov-3280 163 4 For for IN www-irs-gov-3280 163 5 purposes purpose NNS www-irs-gov-3280 163 6 of of IN www-irs-gov-3280 163 7 paragraph paragraph NN www-irs-gov-3280 163 8 ( ( -LRB- www-irs-gov-3280 163 9 b)(2)(i)(A b)(2)(i)(a NN www-irs-gov-3280 163 10 ) ) -RRB- www-irs-gov-3280 163 11 of of IN www-irs-gov-3280 163 12 this this DT www-irs-gov-3280 163 13 section section NN www-irs-gov-3280 163 14 , , , www-irs-gov-3280 163 15 the the DT www-irs-gov-3280 163 16 payor payor NN www-irs-gov-3280 163 17 may may MD www-irs-gov-3280 163 18 implicitly implicitly RB www-irs-gov-3280 163 19 or or CC www-irs-gov-3280 163 20 explicitly explicitly RB www-irs-gov-3280 163 21 assert assert VB www-irs-gov-3280 163 22 it -PRON- PRP www-irs-gov-3280 163 23 is be VBZ www-irs-gov-3280 163 24 the the DT www-irs-gov-3280 163 25 employer employer NN www-irs-gov-3280 163 26 ( ( -LRB- www-irs-gov-3280 163 27 or or CC www-irs-gov-3280 163 28 “ " `` www-irs-gov-3280 163 29 co co NN www-irs-gov-3280 163 30 - - NN www-irs-gov-3280 163 31 employer employer NN www-irs-gov-3280 163 32 ” " '' www-irs-gov-3280 163 33 ) ) -RRB- www-irs-gov-3280 163 34 of of IN www-irs-gov-3280 163 35 the the DT www-irs-gov-3280 163 36 individual(s individual(s NNP www-irs-gov-3280 163 37 ) ) -RRB- www-irs-gov-3280 163 38 performing perform VBG www-irs-gov-3280 163 39 services service NNS www-irs-gov-3280 163 40 for for IN www-irs-gov-3280 163 41 the the DT www-irs-gov-3280 163 42 client client NN www-irs-gov-3280 163 43 , , , www-irs-gov-3280 163 44 including include VBG www-irs-gov-3280 163 45 by by IN www-irs-gov-3280 163 46 agreeing agree VBG www-irs-gov-3280 163 47 to to IN www-irs-gov-3280 163 48 — — : www-irs-gov-3280 163 49 ( ( -LRB- www-irs-gov-3280 163 50 A a NN www-irs-gov-3280 163 51 ) ) -RRB- www-irs-gov-3280 163 52 Recruit recruit NN www-irs-gov-3280 163 53 and and CC www-irs-gov-3280 163 54 hire hire VB www-irs-gov-3280 163 55 employees employee NNS www-irs-gov-3280 163 56 for for IN www-irs-gov-3280 163 57 the the DT www-irs-gov-3280 163 58 client client NN www-irs-gov-3280 163 59 or or CC www-irs-gov-3280 163 60 assign assign JJ www-irs-gov-3280 163 61 employees employee NNS www-irs-gov-3280 163 62 as as IN www-irs-gov-3280 163 63 permanent permanent JJ www-irs-gov-3280 163 64 or or CC www-irs-gov-3280 163 65 temporary temporary JJ www-irs-gov-3280 163 66 members member NNS www-irs-gov-3280 163 67 of of IN www-irs-gov-3280 163 68 the the DT www-irs-gov-3280 163 69 client client NN www-irs-gov-3280 163 70 ’s ’s POS www-irs-gov-3280 163 71 work work NN www-irs-gov-3280 163 72 force force NN www-irs-gov-3280 163 73 , , , www-irs-gov-3280 163 74 or or CC www-irs-gov-3280 163 75 participate participate VB www-irs-gov-3280 163 76 with with IN www-irs-gov-3280 163 77 the the DT www-irs-gov-3280 163 78 client client NN www-irs-gov-3280 163 79 in in IN www-irs-gov-3280 163 80 these these DT www-irs-gov-3280 163 81 actions action NNS www-irs-gov-3280 163 82 ; ; : www-irs-gov-3280 163 83 ( ( -LRB- www-irs-gov-3280 163 84 B b NN www-irs-gov-3280 163 85 ) ) -RRB- www-irs-gov-3280 163 86 Hire hire VB www-irs-gov-3280 163 87 the the DT www-irs-gov-3280 163 88 client client NN www-irs-gov-3280 163 89 ’s ’s POS www-irs-gov-3280 163 90 employees employee NNS www-irs-gov-3280 163 91 as as IN www-irs-gov-3280 163 92 its -PRON- PRP$ www-irs-gov-3280 163 93 own own JJ www-irs-gov-3280 163 94 and and CC www-irs-gov-3280 163 95 then then RB www-irs-gov-3280 163 96 provide provide VB www-irs-gov-3280 163 97 them -PRON- PRP www-irs-gov-3280 163 98 back back RB www-irs-gov-3280 163 99 to to IN www-irs-gov-3280 163 100 the the DT www-irs-gov-3280 163 101 client client NN www-irs-gov-3280 163 102 to to TO www-irs-gov-3280 163 103 perform perform VB www-irs-gov-3280 163 104 services service NNS www-irs-gov-3280 163 105 for for IN www-irs-gov-3280 163 106 the the DT www-irs-gov-3280 163 107 client client NN www-irs-gov-3280 163 108 ; ; : www-irs-gov-3280 163 109 or or CC www-irs-gov-3280 163 110 ( ( -LRB- www-irs-gov-3280 163 111 C C NNP www-irs-gov-3280 163 112 ) ) -RRB- www-irs-gov-3280 163 113 File file NN www-irs-gov-3280 163 114 employment employment NN www-irs-gov-3280 163 115 tax tax NN www-irs-gov-3280 163 116 returns return NNS www-irs-gov-3280 163 117 using use VBG www-irs-gov-3280 163 118 its -PRON- PRP$ www-irs-gov-3280 163 119 own own JJ www-irs-gov-3280 163 120 employer employer NN www-irs-gov-3280 163 121 identification identification NN www-irs-gov-3280 163 122 number number NN www-irs-gov-3280 163 123 that that WDT www-irs-gov-3280 163 124 include include VBP www-irs-gov-3280 163 125 wages wage NNS www-irs-gov-3280 163 126 or or CC www-irs-gov-3280 163 127 compensation compensation NN www-irs-gov-3280 163 128 paid pay VBN www-irs-gov-3280 163 129 to to IN www-irs-gov-3280 163 130 the the DT www-irs-gov-3280 163 131 individual(s individual(s NNP www-irs-gov-3280 163 132 ) ) -RRB- www-irs-gov-3280 163 133 performing perform VBG www-irs-gov-3280 163 134 services service NNS www-irs-gov-3280 163 135 for for IN www-irs-gov-3280 163 136 the the DT www-irs-gov-3280 163 137 client client NN www-irs-gov-3280 163 138 . . . www-irs-gov-3280 164 1 ( ( -LRB- www-irs-gov-3280 164 2 c c NN www-irs-gov-3280 164 3 ) ) -RRB- www-irs-gov-3280 164 4 Effects effect NNS www-irs-gov-3280 164 5 of of IN www-irs-gov-3280 164 6 designation designation NN www-irs-gov-3280 164 7 . . . www-irs-gov-3280 165 1 If if IN www-irs-gov-3280 165 2 a a DT www-irs-gov-3280 165 3 payor payor NN www-irs-gov-3280 165 4 is be VBZ www-irs-gov-3280 165 5 designated designate VBN www-irs-gov-3280 165 6 to to TO www-irs-gov-3280 165 7 perform perform VB www-irs-gov-3280 165 8 the the DT www-irs-gov-3280 165 9 acts act NNS www-irs-gov-3280 165 10 required require VBN www-irs-gov-3280 165 11 of of IN www-irs-gov-3280 165 12 an an DT www-irs-gov-3280 165 13 employer employer NN www-irs-gov-3280 165 14 under under IN www-irs-gov-3280 165 15 this this DT www-irs-gov-3280 165 16 section section NN www-irs-gov-3280 165 17 then then RB www-irs-gov-3280 165 18 the the DT www-irs-gov-3280 165 19 following follow VBG www-irs-gov-3280 165 20 rules rule NNS www-irs-gov-3280 165 21 apply apply VBP www-irs-gov-3280 165 22 — — : www-irs-gov-3280 165 23 ( ( -LRB- www-irs-gov-3280 165 24 1 1 LS www-irs-gov-3280 165 25 ) ) -RRB- www-irs-gov-3280 165 26 A a DT www-irs-gov-3280 165 27 payor payor NN www-irs-gov-3280 165 28 must must MD www-irs-gov-3280 165 29 perform perform VB www-irs-gov-3280 165 30 the the DT www-irs-gov-3280 165 31 acts act NNS www-irs-gov-3280 165 32 required require VBN www-irs-gov-3280 165 33 of of IN www-irs-gov-3280 165 34 an an DT www-irs-gov-3280 165 35 employer employer NN www-irs-gov-3280 165 36 under under IN www-irs-gov-3280 165 37 each each DT www-irs-gov-3280 165 38 applicable applicable JJ www-irs-gov-3280 165 39 chapter chapter NN www-irs-gov-3280 165 40 of of IN www-irs-gov-3280 165 41 the the DT www-irs-gov-3280 165 42 Code Code NNP www-irs-gov-3280 165 43 and and CC www-irs-gov-3280 165 44 the the DT www-irs-gov-3280 165 45 relevant relevant JJ www-irs-gov-3280 165 46 regulations regulation NNS www-irs-gov-3280 165 47 with with IN www-irs-gov-3280 165 48 respect respect NN www-irs-gov-3280 165 49 to to IN www-irs-gov-3280 165 50 the the DT www-irs-gov-3280 165 51 wages wage NNS www-irs-gov-3280 165 52 or or CC www-irs-gov-3280 165 53 compensation compensation NN www-irs-gov-3280 165 54 paid pay VBN www-irs-gov-3280 165 55 by by IN www-irs-gov-3280 165 56 such such JJ www-irs-gov-3280 165 57 payor payor NN www-irs-gov-3280 165 58 . . . www-irs-gov-3280 166 1 All all DT www-irs-gov-3280 166 2 provisions provision NNS www-irs-gov-3280 166 3 of of IN www-irs-gov-3280 166 4 law law NN www-irs-gov-3280 166 5 ( ( -LRB- www-irs-gov-3280 166 6 including include VBG www-irs-gov-3280 166 7 penalties penalty NNS www-irs-gov-3280 166 8 ) ) -RRB- www-irs-gov-3280 166 9 and and CC www-irs-gov-3280 166 10 the the DT www-irs-gov-3280 166 11 regulations regulation NNS www-irs-gov-3280 166 12 applicable applicable JJ www-irs-gov-3280 166 13 to to IN www-irs-gov-3280 166 14 the the DT www-irs-gov-3280 166 15 employer employer NN www-irs-gov-3280 166 16 are be VBP www-irs-gov-3280 166 17 applicable applicable JJ www-irs-gov-3280 166 18 to to IN www-irs-gov-3280 166 19 the the DT www-irs-gov-3280 166 20 payor payor NN www-irs-gov-3280 166 21 so so RB www-irs-gov-3280 166 22 designated designate VBN www-irs-gov-3280 166 23 with with IN www-irs-gov-3280 166 24 respect respect NN www-irs-gov-3280 166 25 to to IN www-irs-gov-3280 166 26 the the DT www-irs-gov-3280 166 27 wages wage NNS www-irs-gov-3280 166 28 or or CC www-irs-gov-3280 166 29 compensation compensation NN www-irs-gov-3280 166 30 paid pay VBN www-irs-gov-3280 166 31 by by IN www-irs-gov-3280 166 32 the the DT www-irs-gov-3280 166 33 payor payor NN www-irs-gov-3280 166 34 ; ; : www-irs-gov-3280 166 35 and and CC www-irs-gov-3280 166 36 ( ( -LRB- www-irs-gov-3280 166 37 2 2 LS www-irs-gov-3280 166 38 ) ) -RRB- www-irs-gov-3280 166 39 Each each DT www-irs-gov-3280 166 40 employer employer NN www-irs-gov-3280 166 41 for for IN www-irs-gov-3280 166 42 whom whom WP www-irs-gov-3280 166 43 the the DT www-irs-gov-3280 166 44 payor payor NN www-irs-gov-3280 166 45 is be VBZ www-irs-gov-3280 166 46 designated designate VBN www-irs-gov-3280 166 47 remains remain VBZ www-irs-gov-3280 166 48 subject subject JJ www-irs-gov-3280 166 49 to to IN www-irs-gov-3280 166 50 all all DT www-irs-gov-3280 166 51 provisions provision NNS www-irs-gov-3280 166 52 of of IN www-irs-gov-3280 166 53 law law NN www-irs-gov-3280 166 54 ( ( -LRB- www-irs-gov-3280 166 55 including include VBG www-irs-gov-3280 166 56 penalties penalty NNS www-irs-gov-3280 166 57 ) ) -RRB- www-irs-gov-3280 166 58 and and CC www-irs-gov-3280 166 59 of of IN www-irs-gov-3280 166 60 the the DT www-irs-gov-3280 166 61 regulations regulation NNS www-irs-gov-3280 166 62 applicable applicable JJ www-irs-gov-3280 166 63 to to IN www-irs-gov-3280 166 64 an an DT www-irs-gov-3280 166 65 employer employer NN www-irs-gov-3280 166 66 . . . www-irs-gov-3280 167 1 ( ( -LRB- www-irs-gov-3280 167 2 d d LS www-irs-gov-3280 167 3 ) ) -RRB- www-irs-gov-3280 167 4 Exceptions exception NNS www-irs-gov-3280 167 5 . . . www-irs-gov-3280 168 1 A a DT www-irs-gov-3280 168 2 payor payor NN www-irs-gov-3280 168 3 is be VBZ www-irs-gov-3280 168 4 not not RB www-irs-gov-3280 168 5 designated designate VBN www-irs-gov-3280 168 6 to to TO www-irs-gov-3280 168 7 perform perform VB www-irs-gov-3280 168 8 the the DT www-irs-gov-3280 168 9 acts act NNS www-irs-gov-3280 168 10 required require VBN www-irs-gov-3280 168 11 of of IN www-irs-gov-3280 168 12 an an DT www-irs-gov-3280 168 13 employer employer NN www-irs-gov-3280 168 14 under under IN www-irs-gov-3280 168 15 this this DT www-irs-gov-3280 168 16 section section NN www-irs-gov-3280 168 17 for for IN www-irs-gov-3280 168 18 any any DT www-irs-gov-3280 168 19 wages wage NNS www-irs-gov-3280 168 20 or or CC www-irs-gov-3280 168 21 compensation compensation NN www-irs-gov-3280 168 22 paid pay VBN www-irs-gov-3280 168 23 by by IN www-irs-gov-3280 168 24 the the DT www-irs-gov-3280 168 25 payor payor NN www-irs-gov-3280 168 26 to to IN www-irs-gov-3280 168 27 the the DT www-irs-gov-3280 168 28 individual(s individual(s NNP www-irs-gov-3280 168 29 ) ) -RRB- www-irs-gov-3280 168 30 performing perform VBG www-irs-gov-3280 168 31 services service NNS www-irs-gov-3280 168 32 for for IN www-irs-gov-3280 168 33 a a DT www-irs-gov-3280 168 34 client client NN www-irs-gov-3280 168 35 if if IN www-irs-gov-3280 168 36 — — : www-irs-gov-3280 168 37 ( ( -LRB- www-irs-gov-3280 168 38 1 1 LS www-irs-gov-3280 168 39 ) ) -RRB- www-irs-gov-3280 168 40 The the DT www-irs-gov-3280 168 41 wages wage NNS www-irs-gov-3280 168 42 or or CC www-irs-gov-3280 168 43 compensation compensation NN www-irs-gov-3280 168 44 are be VBP www-irs-gov-3280 168 45 reported report VBN www-irs-gov-3280 168 46 on on IN www-irs-gov-3280 168 47 a a DT www-irs-gov-3280 168 48 return return NN www-irs-gov-3280 168 49 filed file VBN www-irs-gov-3280 168 50 under under IN www-irs-gov-3280 168 51 the the DT www-irs-gov-3280 168 52 client client NN www-irs-gov-3280 168 53 ’s ’s POS www-irs-gov-3280 168 54 employer employer NN www-irs-gov-3280 168 55 identification identification NN www-irs-gov-3280 168 56 number number NN www-irs-gov-3280 168 57 ( ( -LRB- www-irs-gov-3280 168 58 as as IN www-irs-gov-3280 168 59 defined define VBN www-irs-gov-3280 168 60 in in IN www-irs-gov-3280 168 61 section section NN www-irs-gov-3280 168 62 6109 6109 CD www-irs-gov-3280 168 63 and and CC www-irs-gov-3280 168 64 the the DT www-irs-gov-3280 168 65 applicable applicable JJ www-irs-gov-3280 168 66 regulations regulation NNS www-irs-gov-3280 168 67 ) ) -RRB- www-irs-gov-3280 168 68 ; ; : www-irs-gov-3280 168 69 ( ( -LRB- www-irs-gov-3280 168 70 2 2 LS www-irs-gov-3280 168 71 ) ) -RRB- www-irs-gov-3280 168 72 The the DT www-irs-gov-3280 168 73 payor payor NN www-irs-gov-3280 168 74 is be VBZ www-irs-gov-3280 168 75 a a DT www-irs-gov-3280 168 76 common common JJ www-irs-gov-3280 168 77 paymaster paymaster NN www-irs-gov-3280 168 78 under under IN www-irs-gov-3280 168 79 sections section NNS www-irs-gov-3280 168 80 3121(s 3121(s CD www-irs-gov-3280 168 81 ) ) -RRB- www-irs-gov-3280 168 82 or or CC www-irs-gov-3280 168 83 3231(i 3231(i CD www-irs-gov-3280 168 84 ) ) -RRB- www-irs-gov-3280 168 85 ; ; : www-irs-gov-3280 168 86 ( ( -LRB- www-irs-gov-3280 168 87 3 3 LS www-irs-gov-3280 168 88 ) ) -RRB- www-irs-gov-3280 168 89 The the DT www-irs-gov-3280 168 90 payor payor NN www-irs-gov-3280 168 91 is be VBZ www-irs-gov-3280 168 92 the the DT www-irs-gov-3280 168 93 employer employer NN www-irs-gov-3280 168 94 of of IN www-irs-gov-3280 168 95 the the DT www-irs-gov-3280 168 96 individual(s individual(s NNP www-irs-gov-3280 168 97 ) ) -RRB- www-irs-gov-3280 168 98 ( ( -LRB- www-irs-gov-3280 168 99 including include VBG www-irs-gov-3280 168 100 an an DT www-irs-gov-3280 168 101 employer employer NN www-irs-gov-3280 168 102 within within IN www-irs-gov-3280 168 103 the the DT www-irs-gov-3280 168 104 meaning meaning NN www-irs-gov-3280 168 105 of of IN www-irs-gov-3280 168 106 section section NN www-irs-gov-3280 168 107 3401(d)(1 3401(d)(1 CD www-irs-gov-3280 168 108 ) ) -RRB- www-irs-gov-3280 168 109 ) ) -RRB- www-irs-gov-3280 168 110 ; ; : www-irs-gov-3280 168 111 or or CC www-irs-gov-3280 168 112 ( ( -LRB- www-irs-gov-3280 168 113 4 4 LS www-irs-gov-3280 168 114 ) ) -RRB- www-irs-gov-3280 168 115 The the DT www-irs-gov-3280 168 116 payor payor NN www-irs-gov-3280 168 117 is be VBZ www-irs-gov-3280 168 118 treated treat VBN www-irs-gov-3280 168 119 as as IN www-irs-gov-3280 168 120 an an DT www-irs-gov-3280 168 121 employer employer NN www-irs-gov-3280 168 122 under under IN www-irs-gov-3280 168 123 section section NN www-irs-gov-3280 168 124 3121(a)(2)(A 3121(a)(2)(A NNP www-irs-gov-3280 168 125 ) ) -RRB- www-irs-gov-3280 168 126 . . . www-irs-gov-3280 169 1 ( ( -LRB- www-irs-gov-3280 169 2 e e LS www-irs-gov-3280 169 3 ) ) -RRB- www-irs-gov-3280 169 4 Examples Examples NNPS www-irs-gov-3280 169 5 . . . www-irs-gov-3280 170 1 The the DT www-irs-gov-3280 170 2 following follow VBG www-irs-gov-3280 170 3 examples example NNS www-irs-gov-3280 170 4 illustrate illustrate VBP www-irs-gov-3280 170 5 the the DT www-irs-gov-3280 170 6 application application NN www-irs-gov-3280 170 7 of of IN www-irs-gov-3280 170 8 this this DT www-irs-gov-3280 170 9 section section NN www-irs-gov-3280 170 10 : : : www-irs-gov-3280 170 11 ( ( -LRB- www-irs-gov-3280 170 12 1 1 LS www-irs-gov-3280 170 13 ) ) -RRB- www-irs-gov-3280 170 14 Example example NN www-irs-gov-3280 170 15 1 1 CD www-irs-gov-3280 170 16 . . . www-irs-gov-3280 171 1 Corporation Corporation NNP www-irs-gov-3280 171 2 P p NN www-irs-gov-3280 171 3 enters enter VBZ www-irs-gov-3280 171 4 into into IN www-irs-gov-3280 171 5 an an DT www-irs-gov-3280 171 6 agreement agreement NN www-irs-gov-3280 171 7 with with IN www-irs-gov-3280 171 8 Employer Employer NNP www-irs-gov-3280 171 9 , , , www-irs-gov-3280 171 10 effective effective JJ www-irs-gov-3280 171 11 January January NNP www-irs-gov-3280 171 12 1 1 CD www-irs-gov-3280 171 13 , , , www-irs-gov-3280 171 14 2015 2015 CD www-irs-gov-3280 171 15 . . . www-irs-gov-3280 172 1 Under under IN www-irs-gov-3280 172 2 the the DT www-irs-gov-3280 172 3 agreement agreement NN www-irs-gov-3280 172 4 , , , www-irs-gov-3280 172 5 Corporation Corporation NNP www-irs-gov-3280 172 6 P P NNP www-irs-gov-3280 172 7 hires hire VBZ www-irs-gov-3280 172 8 the the DT www-irs-gov-3280 172 9 Employer Employer NNP www-irs-gov-3280 172 10 ’s ’s POS www-irs-gov-3280 172 11 employees employee NNS www-irs-gov-3280 172 12 as as IN www-irs-gov-3280 172 13 its -PRON- PRP$ www-irs-gov-3280 172 14 own own JJ www-irs-gov-3280 172 15 employees employee NNS www-irs-gov-3280 172 16 and and CC www-irs-gov-3280 172 17 provides provide VBZ www-irs-gov-3280 172 18 them -PRON- PRP www-irs-gov-3280 172 19 back back RB www-irs-gov-3280 172 20 to to IN www-irs-gov-3280 172 21 Employer Employer NNP www-irs-gov-3280 172 22 to to TO www-irs-gov-3280 172 23 perform perform VB www-irs-gov-3280 172 24 services service NNS www-irs-gov-3280 172 25 for for IN www-irs-gov-3280 172 26 Employer Employer NNP www-irs-gov-3280 172 27 . . . www-irs-gov-3280 173 1 Corporation Corporation NNP www-irs-gov-3280 173 2 P P NNP www-irs-gov-3280 173 3 also also RB www-irs-gov-3280 173 4 assumes assume VBZ www-irs-gov-3280 173 5 responsibility responsibility NN www-irs-gov-3280 173 6 to to TO www-irs-gov-3280 173 7 make make VB www-irs-gov-3280 173 8 payment payment NN www-irs-gov-3280 173 9 of of IN www-irs-gov-3280 173 10 the the DT www-irs-gov-3280 173 11 individuals individual NNS www-irs-gov-3280 173 12 ’ ’ POS www-irs-gov-3280 173 13 wages wage NNS www-irs-gov-3280 173 14 and and CC www-irs-gov-3280 173 15 for for IN www-irs-gov-3280 173 16 the the DT www-irs-gov-3280 173 17 collection collection NN www-irs-gov-3280 173 18 , , , www-irs-gov-3280 173 19 reporting reporting NN www-irs-gov-3280 173 20 , , , www-irs-gov-3280 173 21 and and CC www-irs-gov-3280 173 22 payment payment NN www-irs-gov-3280 173 23 of of IN www-irs-gov-3280 173 24 applicable applicable JJ www-irs-gov-3280 173 25 taxes taxis NNS www-irs-gov-3280 173 26 . . . www-irs-gov-3280 174 1 For for IN www-irs-gov-3280 174 2 all all DT www-irs-gov-3280 174 3 pay pay NN www-irs-gov-3280 174 4 periods period NNS www-irs-gov-3280 174 5 in in IN www-irs-gov-3280 174 6 2015 2015 CD www-irs-gov-3280 174 7 , , , www-irs-gov-3280 174 8 Employer Employer NNP www-irs-gov-3280 174 9 provides provide VBZ www-irs-gov-3280 174 10 Corporation Corporation NNP www-irs-gov-3280 174 11 P p NN www-irs-gov-3280 174 12 with with IN www-irs-gov-3280 174 13 an an DT www-irs-gov-3280 174 14 amount amount NN www-irs-gov-3280 174 15 equal equal JJ www-irs-gov-3280 174 16 to to IN www-irs-gov-3280 174 17 the the DT www-irs-gov-3280 174 18 gross gross JJ www-irs-gov-3280 174 19 payroll payroll NN www-irs-gov-3280 174 20 ( ( -LRB- www-irs-gov-3280 174 21 that that RB www-irs-gov-3280 174 22 is is RB www-irs-gov-3280 174 23 , , , www-irs-gov-3280 174 24 wage wage NN www-irs-gov-3280 174 25 and and CC www-irs-gov-3280 174 26 tax tax NN www-irs-gov-3280 174 27 amounts amount NNS www-irs-gov-3280 174 28 ) ) -RRB- www-irs-gov-3280 174 29 of of IN www-irs-gov-3280 174 30 the the DT www-irs-gov-3280 174 31 individuals individual NNS www-irs-gov-3280 174 32 , , , www-irs-gov-3280 174 33 and and CC www-irs-gov-3280 174 34 Corporation Corporation NNP www-irs-gov-3280 174 35 P P NNP www-irs-gov-3280 174 36 pays pay VBZ www-irs-gov-3280 174 37 wages wage NNS www-irs-gov-3280 174 38 ( ( -LRB- www-irs-gov-3280 174 39 less less JJR www-irs-gov-3280 174 40 the the DT www-irs-gov-3280 174 41 applicable applicable JJ www-irs-gov-3280 174 42 withholding withholding NN www-irs-gov-3280 174 43 ) ) -RRB- www-irs-gov-3280 174 44 to to IN www-irs-gov-3280 174 45 the the DT www-irs-gov-3280 174 46 individuals individual NNS www-irs-gov-3280 174 47 performing perform VBG www-irs-gov-3280 174 48 services service NNS www-irs-gov-3280 174 49 for for IN www-irs-gov-3280 174 50 Employer Employer NNP www-irs-gov-3280 174 51 . . . www-irs-gov-3280 175 1 Corporation Corporation NNP www-irs-gov-3280 175 2 P P NNP www-irs-gov-3280 175 3 also also RB www-irs-gov-3280 175 4 reports report VBZ www-irs-gov-3280 175 5 the the DT www-irs-gov-3280 175 6 wage wage NN www-irs-gov-3280 175 7 and and CC www-irs-gov-3280 175 8 tax tax NN www-irs-gov-3280 175 9 amounts amount NNS www-irs-gov-3280 175 10 on on IN www-irs-gov-3280 175 11 Form Form NNP www-irs-gov-3280 175 12 941 941 CD www-irs-gov-3280 175 13 , , , www-irs-gov-3280 175 14 Employer Employer NNP www-irs-gov-3280 175 15 ’s ’s POS www-irs-gov-3280 175 16 QUARTERLY QUARTERLY NNP www-irs-gov-3280 175 17 Federal Federal NNP www-irs-gov-3280 175 18 Tax Tax NNP www-irs-gov-3280 175 19 Return Return NNP www-irs-gov-3280 175 20 , , , www-irs-gov-3280 175 21 filed file VBD www-irs-gov-3280 175 22 for for IN www-irs-gov-3280 175 23 each each DT www-irs-gov-3280 175 24 quarter quarter NN www-irs-gov-3280 175 25 of of IN www-irs-gov-3280 175 26 2015 2015 CD www-irs-gov-3280 175 27 under under IN www-irs-gov-3280 175 28 Corporation Corporation NNP www-irs-gov-3280 175 29 P P NNP www-irs-gov-3280 175 30 ’s ’s NN www-irs-gov-3280 175 31 employer employer NN www-irs-gov-3280 175 32 identification identification NN www-irs-gov-3280 175 33 number number NN www-irs-gov-3280 175 34 . . . www-irs-gov-3280 176 1 Corporation Corporation NNP www-irs-gov-3280 176 2 P p NN www-irs-gov-3280 176 3 is be VBZ www-irs-gov-3280 176 4 not not RB www-irs-gov-3280 176 5 a a DT www-irs-gov-3280 176 6 common common JJ www-irs-gov-3280 176 7 paymaster paymaster NN www-irs-gov-3280 176 8 , , , www-irs-gov-3280 176 9 the the DT www-irs-gov-3280 176 10 employer employer NN www-irs-gov-3280 176 11 of of IN www-irs-gov-3280 176 12 the the DT www-irs-gov-3280 176 13 individuals individual NNS www-irs-gov-3280 176 14 ( ( -LRB- www-irs-gov-3280 176 15 including include VBG www-irs-gov-3280 176 16 an an DT www-irs-gov-3280 176 17 employer employer NN www-irs-gov-3280 176 18 within within IN www-irs-gov-3280 176 19 the the DT www-irs-gov-3280 176 20 meaning meaning NN www-irs-gov-3280 176 21 of of IN www-irs-gov-3280 176 22 section section NN www-irs-gov-3280 176 23 3401(d)(1 3401(d)(1 CD www-irs-gov-3280 176 24 ) ) -RRB- www-irs-gov-3280 176 25 ) ) -RRB- www-irs-gov-3280 176 26 , , , www-irs-gov-3280 176 27 or or CC www-irs-gov-3280 176 28 treated treat VBN www-irs-gov-3280 176 29 as as IN www-irs-gov-3280 176 30 the the DT www-irs-gov-3280 176 31 employer employer NN www-irs-gov-3280 176 32 of of IN www-irs-gov-3280 176 33 the the DT www-irs-gov-3280 176 34 individual individual NN www-irs-gov-3280 176 35 under under IN www-irs-gov-3280 176 36 section section NN www-irs-gov-3280 176 37 3121(a)(2)(A 3121(a)(2)(A NNP www-irs-gov-3280 176 38 ) ) -RRB- www-irs-gov-3280 176 39 . . . www-irs-gov-3280 177 1 Corporation Corporation NNP www-irs-gov-3280 177 2 P p NN www-irs-gov-3280 177 3 is be VBZ www-irs-gov-3280 177 4 designated designate VBN www-irs-gov-3280 177 5 to to TO www-irs-gov-3280 177 6 perform perform VB www-irs-gov-3280 177 7 the the DT www-irs-gov-3280 177 8 acts act NNS www-irs-gov-3280 177 9 of of IN www-irs-gov-3280 177 10 an an DT www-irs-gov-3280 177 11 employer employer NN www-irs-gov-3280 177 12 with with IN www-irs-gov-3280 177 13 respect respect NN www-irs-gov-3280 177 14 to to IN www-irs-gov-3280 177 15 all all DT www-irs-gov-3280 177 16 of of IN www-irs-gov-3280 177 17 the the DT www-irs-gov-3280 177 18 wages wage NNS www-irs-gov-3280 177 19 Corporation Corporation NNP www-irs-gov-3280 177 20 P P NNP www-irs-gov-3280 177 21 paid pay VBN www-irs-gov-3280 177 22 to to IN www-irs-gov-3280 177 23 the the DT www-irs-gov-3280 177 24 individuals individual NNS www-irs-gov-3280 177 25 performing perform VBG www-irs-gov-3280 177 26 services service NNS www-irs-gov-3280 177 27 for for IN www-irs-gov-3280 177 28 Employer Employer NNP www-irs-gov-3280 177 29 for for IN www-irs-gov-3280 177 30 all all DT www-irs-gov-3280 177 31 quarters quarter NNS www-irs-gov-3280 177 32 of of IN www-irs-gov-3280 177 33 2015 2015 CD www-irs-gov-3280 177 34 . . . www-irs-gov-3280 178 1 Employer Employer NNP www-irs-gov-3280 178 2 and and CC www-irs-gov-3280 178 3 Corporation Corporation NNP www-irs-gov-3280 178 4 P P NNP www-irs-gov-3280 178 5 are be VBP www-irs-gov-3280 178 6 each each DT www-irs-gov-3280 178 7 subject subject JJ www-irs-gov-3280 178 8 to to IN www-irs-gov-3280 178 9 all all DT www-irs-gov-3280 178 10 provisions provision NNS www-irs-gov-3280 178 11 of of IN www-irs-gov-3280 178 12 law law NN www-irs-gov-3280 178 13 ( ( -LRB- www-irs-gov-3280 178 14 including include VBG www-irs-gov-3280 178 15 penalties penalty NNS www-irs-gov-3280 178 16 ) ) -RRB- www-irs-gov-3280 178 17 applicable applicable JJ www-irs-gov-3280 178 18 in in IN www-irs-gov-3280 178 19 respect respect NN www-irs-gov-3280 178 20 of of IN www-irs-gov-3280 178 21 employers employer NNS www-irs-gov-3280 178 22 for for IN www-irs-gov-3280 178 23 all all DT www-irs-gov-3280 178 24 quarters quarter NNS www-irs-gov-3280 178 25 of of IN www-irs-gov-3280 178 26 2015 2015 CD www-irs-gov-3280 178 27 with with IN www-irs-gov-3280 178 28 respect respect NN www-irs-gov-3280 178 29 to to IN www-irs-gov-3280 178 30 such such JJ www-irs-gov-3280 178 31 wages wage NNS www-irs-gov-3280 178 32 . . . www-irs-gov-3280 179 1 ( ( -LRB- www-irs-gov-3280 179 2 2 2 LS www-irs-gov-3280 179 3 ) ) -RRB- www-irs-gov-3280 179 4 Example example NN www-irs-gov-3280 179 5 2 2 CD www-irs-gov-3280 179 6 . . . www-irs-gov-3280 180 1 Same same JJ www-irs-gov-3280 180 2 facts fact NNS www-irs-gov-3280 180 3 as as IN www-irs-gov-3280 180 4 Example example NN www-irs-gov-3280 180 5 1 1 CD www-irs-gov-3280 180 6 , , , www-irs-gov-3280 180 7 except except IN www-irs-gov-3280 180 8 that that IN www-irs-gov-3280 180 9 Corporation Corporation NNP www-irs-gov-3280 180 10 P P NNP www-irs-gov-3280 180 11 only only RB www-irs-gov-3280 180 12 reports report VBZ www-irs-gov-3280 180 13 the the DT www-irs-gov-3280 180 14 wage wage NN www-irs-gov-3280 180 15 and and CC www-irs-gov-3280 180 16 tax tax NN www-irs-gov-3280 180 17 amounts amount NNS www-irs-gov-3280 180 18 on on IN www-irs-gov-3280 180 19 Form Form NNP www-irs-gov-3280 180 20 941 941 CD www-irs-gov-3280 180 21 , , , www-irs-gov-3280 180 22 Employer Employer NNP www-irs-gov-3280 180 23 ’s ’s POS www-irs-gov-3280 180 24 QUARTERLY QUARTERLY NNP www-irs-gov-3280 180 25 Federal Federal NNP www-irs-gov-3280 180 26 Tax Tax NNP www-irs-gov-3280 180 27 Return Return NNP www-irs-gov-3280 180 28 , , , www-irs-gov-3280 180 29 filed file VBD www-irs-gov-3280 180 30 for for IN www-irs-gov-3280 180 31 the the DT www-irs-gov-3280 180 32 1st 1st JJ www-irs-gov-3280 180 33 and and CC www-irs-gov-3280 180 34 2nd 2nd JJ www-irs-gov-3280 180 35 quarters quarter NNS www-irs-gov-3280 180 36 of of IN www-irs-gov-3280 180 37 2015 2015 CD www-irs-gov-3280 180 38 . . . www-irs-gov-3280 181 1 Neither neither DT www-irs-gov-3280 181 2 Corporation Corporation NNP www-irs-gov-3280 181 3 P P NNP www-irs-gov-3280 181 4 nor nor CC www-irs-gov-3280 181 5 Employer employer NN www-irs-gov-3280 181 6 files file NNS www-irs-gov-3280 181 7 returns return NNS www-irs-gov-3280 181 8 for for IN www-irs-gov-3280 181 9 the the DT www-irs-gov-3280 181 10 3rd 3rd JJ www-irs-gov-3280 181 11 and and CC www-irs-gov-3280 181 12 4th 4th JJ www-irs-gov-3280 181 13 quarters quarter NNS www-irs-gov-3280 181 14 of of IN www-irs-gov-3280 181 15 2015 2015 CD www-irs-gov-3280 181 16 . . . www-irs-gov-3280 182 1 Corporation Corporation NNP www-irs-gov-3280 182 2 P p NN www-irs-gov-3280 182 3 is be VBZ www-irs-gov-3280 182 4 designated designate VBN www-irs-gov-3280 182 5 to to TO www-irs-gov-3280 182 6 perform perform VB www-irs-gov-3280 182 7 the the DT www-irs-gov-3280 182 8 acts act NNS www-irs-gov-3280 182 9 of of IN www-irs-gov-3280 182 10 an an DT www-irs-gov-3280 182 11 employer employer NN www-irs-gov-3280 182 12 with with IN www-irs-gov-3280 182 13 respect respect NN www-irs-gov-3280 182 14 to to IN www-irs-gov-3280 182 15 all all DT www-irs-gov-3280 182 16 of of IN www-irs-gov-3280 182 17 the the DT www-irs-gov-3280 182 18 wages wage NNS www-irs-gov-3280 182 19 Corporation Corporation NNP www-irs-gov-3280 182 20 P P NNP www-irs-gov-3280 182 21 paid pay VBN www-irs-gov-3280 182 22 to to IN www-irs-gov-3280 182 23 the the DT www-irs-gov-3280 182 24 individuals individual NNS www-irs-gov-3280 182 25 performing perform VBG www-irs-gov-3280 182 26 services service NNS www-irs-gov-3280 182 27 for for IN www-irs-gov-3280 182 28 Employer Employer NNP www-irs-gov-3280 182 29 for for IN www-irs-gov-3280 182 30 all all DT www-irs-gov-3280 182 31 quarters quarter NNS www-irs-gov-3280 182 32 of of IN www-irs-gov-3280 182 33 2015 2015 CD www-irs-gov-3280 182 34 . . . www-irs-gov-3280 183 1 Employer Employer NNP www-irs-gov-3280 183 2 and and CC www-irs-gov-3280 183 3 Corporation Corporation NNP www-irs-gov-3280 183 4 P P NNP www-irs-gov-3280 183 5 are be VBP www-irs-gov-3280 183 6 each each DT www-irs-gov-3280 183 7 subject subject JJ www-irs-gov-3280 183 8 to to IN www-irs-gov-3280 183 9 all all DT www-irs-gov-3280 183 10 provisions provision NNS www-irs-gov-3280 183 11 of of IN www-irs-gov-3280 183 12 law law NN www-irs-gov-3280 183 13 ( ( -LRB- www-irs-gov-3280 183 14 including include VBG www-irs-gov-3280 183 15 penalties penalty NNS www-irs-gov-3280 183 16 ) ) -RRB- www-irs-gov-3280 183 17 applicable applicable JJ www-irs-gov-3280 183 18 in in IN www-irs-gov-3280 183 19 respect respect NN www-irs-gov-3280 183 20 of of IN www-irs-gov-3280 183 21 employers employer NNS www-irs-gov-3280 183 22 for for IN www-irs-gov-3280 183 23 all all DT www-irs-gov-3280 183 24 quarters quarter NNS www-irs-gov-3280 183 25 of of IN www-irs-gov-3280 183 26 2015 2015 CD www-irs-gov-3280 183 27 with with IN www-irs-gov-3280 183 28 respect respect NN www-irs-gov-3280 183 29 to to IN www-irs-gov-3280 183 30 such such JJ www-irs-gov-3280 183 31 wages wage NNS www-irs-gov-3280 183 32 . . . www-irs-gov-3280 184 1 ( ( -LRB- www-irs-gov-3280 184 2 3 3 LS www-irs-gov-3280 184 3 ) ) -RRB- www-irs-gov-3280 184 4 Example example NN www-irs-gov-3280 184 5 3 3 CD www-irs-gov-3280 184 6 . . . www-irs-gov-3280 185 1 Same same JJ www-irs-gov-3280 185 2 facts fact NNS www-irs-gov-3280 185 3 as as IN www-irs-gov-3280 185 4 Example example NN www-irs-gov-3280 185 5 1 1 CD www-irs-gov-3280 185 6 , , , www-irs-gov-3280 185 7 except except IN www-irs-gov-3280 185 8 that that IN www-irs-gov-3280 185 9 neither neither DT www-irs-gov-3280 185 10 Corporation Corporation NNP www-irs-gov-3280 185 11 P P NNP www-irs-gov-3280 185 12 nor nor CC www-irs-gov-3280 185 13 Employer Employer NNP www-irs-gov-3280 185 14 reports report VBZ www-irs-gov-3280 185 15 the the DT www-irs-gov-3280 185 16 wage wage NN www-irs-gov-3280 185 17 and and CC www-irs-gov-3280 185 18 tax tax NN www-irs-gov-3280 185 19 amounts amount NNS www-irs-gov-3280 185 20 on on IN www-irs-gov-3280 185 21 Form Form NNP www-irs-gov-3280 185 22 941 941 CD www-irs-gov-3280 185 23 , , , www-irs-gov-3280 185 24 Employer Employer NNP www-irs-gov-3280 185 25 ’s ’s POS www-irs-gov-3280 185 26 QUARTERLY QUARTERLY NNP www-irs-gov-3280 185 27 Federal Federal NNP www-irs-gov-3280 185 28 Tax Tax NNP www-irs-gov-3280 185 29 Return Return NNP www-irs-gov-3280 185 30 , , , www-irs-gov-3280 185 31 for for IN www-irs-gov-3280 185 32 any any DT www-irs-gov-3280 185 33 quarter quarter NN www-irs-gov-3280 185 34 of of IN www-irs-gov-3280 185 35 2015 2015 CD www-irs-gov-3280 185 36 . . . www-irs-gov-3280 186 1 Corporation Corporation NNP www-irs-gov-3280 186 2 P p NN www-irs-gov-3280 186 3 is be VBZ www-irs-gov-3280 186 4 designated designate VBN www-irs-gov-3280 186 5 to to TO www-irs-gov-3280 186 6 perform perform VB www-irs-gov-3280 186 7 the the DT www-irs-gov-3280 186 8 acts act NNS www-irs-gov-3280 186 9 of of IN www-irs-gov-3280 186 10 an an DT www-irs-gov-3280 186 11 employer employer NN www-irs-gov-3280 186 12 with with IN www-irs-gov-3280 186 13 respect respect NN www-irs-gov-3280 186 14 to to IN www-irs-gov-3280 186 15 all all DT www-irs-gov-3280 186 16 of of IN www-irs-gov-3280 186 17 the the DT www-irs-gov-3280 186 18 wages wage NNS www-irs-gov-3280 186 19 Corporation Corporation NNP www-irs-gov-3280 186 20 P P NNP www-irs-gov-3280 186 21 paid pay VBN www-irs-gov-3280 186 22 to to IN www-irs-gov-3280 186 23 the the DT www-irs-gov-3280 186 24 individuals individual NNS www-irs-gov-3280 186 25 performing perform VBG www-irs-gov-3280 186 26 services service NNS www-irs-gov-3280 186 27 for for IN www-irs-gov-3280 186 28 Employer Employer NNP www-irs-gov-3280 186 29 for for IN www-irs-gov-3280 186 30 all all DT www-irs-gov-3280 186 31 quarters quarter NNS www-irs-gov-3280 186 32 of of IN www-irs-gov-3280 186 33 2015 2015 CD www-irs-gov-3280 186 34 . . . www-irs-gov-3280 187 1 Employer Employer NNP www-irs-gov-3280 187 2 and and CC www-irs-gov-3280 187 3 Corporation Corporation NNP www-irs-gov-3280 187 4 P P NNP www-irs-gov-3280 187 5 are be VBP www-irs-gov-3280 187 6 each each DT www-irs-gov-3280 187 7 subject subject JJ www-irs-gov-3280 187 8 to to IN www-irs-gov-3280 187 9 all all DT www-irs-gov-3280 187 10 provisions provision NNS www-irs-gov-3280 187 11 of of IN www-irs-gov-3280 187 12 law law NN www-irs-gov-3280 187 13 ( ( -LRB- www-irs-gov-3280 187 14 including include VBG www-irs-gov-3280 187 15 penalties penalty NNS www-irs-gov-3280 187 16 ) ) -RRB- www-irs-gov-3280 187 17 applicable applicable JJ www-irs-gov-3280 187 18 in in IN www-irs-gov-3280 187 19 respect respect NN www-irs-gov-3280 187 20 of of IN www-irs-gov-3280 187 21 employers employer NNS www-irs-gov-3280 187 22 for for IN www-irs-gov-3280 187 23 all all DT www-irs-gov-3280 187 24 quarters quarter NNS www-irs-gov-3280 187 25 of of IN www-irs-gov-3280 187 26 2015 2015 CD www-irs-gov-3280 187 27 with with IN www-irs-gov-3280 187 28 respect respect NN www-irs-gov-3280 187 29 to to IN www-irs-gov-3280 187 30 such such JJ www-irs-gov-3280 187 31 wages wage NNS www-irs-gov-3280 187 32 . . . www-irs-gov-3280 188 1 ( ( -LRB- www-irs-gov-3280 188 2 4 4 LS www-irs-gov-3280 188 3 ) ) -RRB- www-irs-gov-3280 188 4 Example example NN www-irs-gov-3280 188 5 4 4 CD www-irs-gov-3280 188 6 . . . www-irs-gov-3280 189 1 Same same JJ www-irs-gov-3280 189 2 facts fact NNS www-irs-gov-3280 189 3 as as IN www-irs-gov-3280 189 4 Example example NN www-irs-gov-3280 189 5 1 1 CD www-irs-gov-3280 189 6 , , , www-irs-gov-3280 189 7 except except IN www-irs-gov-3280 189 8 that that IN www-irs-gov-3280 189 9 Employer Employer NNP www-irs-gov-3280 189 10 provides provide VBZ www-irs-gov-3280 189 11 only only RB www-irs-gov-3280 189 12 net net JJ www-irs-gov-3280 189 13 payroll payroll NN www-irs-gov-3280 189 14 ( ( -LRB- www-irs-gov-3280 189 15 that that RB www-irs-gov-3280 189 16 is is RB www-irs-gov-3280 189 17 , , , www-irs-gov-3280 189 18 wages wage NNS www-irs-gov-3280 189 19 less less JJR www-irs-gov-3280 189 20 tax tax NN www-irs-gov-3280 189 21 amounts amount NNS www-irs-gov-3280 189 22 ) ) -RRB- www-irs-gov-3280 189 23 to to IN www-irs-gov-3280 189 24 Corporation Corporation NNP www-irs-gov-3280 189 25 P P NNP www-irs-gov-3280 189 26 for for IN www-irs-gov-3280 189 27 each each DT www-irs-gov-3280 189 28 pay pay NN www-irs-gov-3280 189 29 period period NN www-irs-gov-3280 189 30 . . . www-irs-gov-3280 190 1 Corporation Corporation NNP www-irs-gov-3280 190 2 P p NN www-irs-gov-3280 190 3 is be VBZ www-irs-gov-3280 190 4 designated designate VBN www-irs-gov-3280 190 5 to to TO www-irs-gov-3280 190 6 perform perform VB www-irs-gov-3280 190 7 the the DT www-irs-gov-3280 190 8 acts act NNS www-irs-gov-3280 190 9 of of IN www-irs-gov-3280 190 10 an an DT www-irs-gov-3280 190 11 employer employer NN www-irs-gov-3280 190 12 with with IN www-irs-gov-3280 190 13 respect respect NN www-irs-gov-3280 190 14 to to IN www-irs-gov-3280 190 15 all all DT www-irs-gov-3280 190 16 of of IN www-irs-gov-3280 190 17 the the DT www-irs-gov-3280 190 18 wages wage NNS www-irs-gov-3280 190 19 Corporation Corporation NNP www-irs-gov-3280 190 20 P P NNP www-irs-gov-3280 190 21 paid pay VBN www-irs-gov-3280 190 22 to to IN www-irs-gov-3280 190 23 the the DT www-irs-gov-3280 190 24 individuals individual NNS www-irs-gov-3280 190 25 performing perform VBG www-irs-gov-3280 190 26 services service NNS www-irs-gov-3280 190 27 for for IN www-irs-gov-3280 190 28 Employer Employer NNP www-irs-gov-3280 190 29 for for IN www-irs-gov-3280 190 30 all all DT www-irs-gov-3280 190 31 quarters quarter NNS www-irs-gov-3280 190 32 of of IN www-irs-gov-3280 190 33 2015 2015 CD www-irs-gov-3280 190 34 . . . www-irs-gov-3280 191 1 Employer Employer NNP www-irs-gov-3280 191 2 and and CC www-irs-gov-3280 191 3 Corporation Corporation NNP www-irs-gov-3280 191 4 P P NNP www-irs-gov-3280 191 5 are be VBP www-irs-gov-3280 191 6 each each DT www-irs-gov-3280 191 7 subject subject JJ www-irs-gov-3280 191 8 to to IN www-irs-gov-3280 191 9 all all DT www-irs-gov-3280 191 10 provisions provision NNS www-irs-gov-3280 191 11 of of IN www-irs-gov-3280 191 12 law law NN www-irs-gov-3280 191 13 ( ( -LRB- www-irs-gov-3280 191 14 including include VBG www-irs-gov-3280 191 15 penalties penalty NNS www-irs-gov-3280 191 16 ) ) -RRB- www-irs-gov-3280 191 17 applicable applicable JJ www-irs-gov-3280 191 18 in in IN www-irs-gov-3280 191 19 respect respect NN www-irs-gov-3280 191 20 of of IN www-irs-gov-3280 191 21 employers employer NNS www-irs-gov-3280 191 22 for for IN www-irs-gov-3280 191 23 all all DT www-irs-gov-3280 191 24 quarters quarter NNS www-irs-gov-3280 191 25 of of IN www-irs-gov-3280 191 26 2015 2015 CD www-irs-gov-3280 191 27 with with IN www-irs-gov-3280 191 28 respect respect NN www-irs-gov-3280 191 29 to to IN www-irs-gov-3280 191 30 such such JJ www-irs-gov-3280 191 31 wages wage NNS www-irs-gov-3280 191 32 . . . www-irs-gov-3280 192 1 ( ( -LRB- www-irs-gov-3280 192 2 5 5 LS www-irs-gov-3280 192 3 ) ) -RRB- www-irs-gov-3280 192 4 Example example NN www-irs-gov-3280 192 5 5 5 CD www-irs-gov-3280 192 6 . . . www-irs-gov-3280 193 1 Same same JJ www-irs-gov-3280 193 2 facts fact NNS www-irs-gov-3280 193 3 as as IN www-irs-gov-3280 193 4 Example example NN www-irs-gov-3280 193 5 1 1 CD www-irs-gov-3280 193 6 , , , www-irs-gov-3280 193 7 except except IN www-irs-gov-3280 193 8 that that IN www-irs-gov-3280 193 9 after after IN www-irs-gov-3280 193 10 Corporation Corporation NNP www-irs-gov-3280 193 11 P P NNP www-irs-gov-3280 193 12 reports report VBZ www-irs-gov-3280 193 13 the the DT www-irs-gov-3280 193 14 wage wage NN www-irs-gov-3280 193 15 and and CC www-irs-gov-3280 193 16 tax tax NN www-irs-gov-3280 193 17 amounts amount NNS www-irs-gov-3280 193 18 on on IN www-irs-gov-3280 193 19 Form Form NNP www-irs-gov-3280 193 20 941 941 CD www-irs-gov-3280 193 21 , , , www-irs-gov-3280 193 22 Employer Employer NNP www-irs-gov-3280 193 23 ’s ’s POS www-irs-gov-3280 193 24 QUARTERLY QUARTERLY NNP www-irs-gov-3280 193 25 Federal Federal NNP www-irs-gov-3280 193 26 Tax Tax NNP www-irs-gov-3280 193 27 Return Return NNP www-irs-gov-3280 193 28 , , , www-irs-gov-3280 193 29 filed file VBD www-irs-gov-3280 193 30 for for IN www-irs-gov-3280 193 31 each each DT www-irs-gov-3280 193 32 quarter quarter NN www-irs-gov-3280 193 33 of of IN www-irs-gov-3280 193 34 2015 2015 CD www-irs-gov-3280 193 35 under under IN www-irs-gov-3280 193 36 Corporation Corporation NNP www-irs-gov-3280 193 37 P P NNP www-irs-gov-3280 193 38 ’s ’s NN www-irs-gov-3280 193 39 employer employer NN www-irs-gov-3280 193 40 identification identification NN www-irs-gov-3280 193 41 number number NN www-irs-gov-3280 193 42 , , , www-irs-gov-3280 193 43 Corporation Corporation NNP www-irs-gov-3280 193 44 P p NN www-irs-gov-3280 193 45 files file VBZ www-irs-gov-3280 193 46 a a DT www-irs-gov-3280 193 47 claim claim NN www-irs-gov-3280 193 48 for for IN www-irs-gov-3280 193 49 refund refund NN www-irs-gov-3280 193 50 of of IN www-irs-gov-3280 193 51 the the DT www-irs-gov-3280 193 52 employment employment NN www-irs-gov-3280 193 53 taxes taxis NNS www-irs-gov-3280 193 54 it -PRON- PRP www-irs-gov-3280 193 55 paid pay VBD www-irs-gov-3280 193 56 for for IN www-irs-gov-3280 193 57 each each DT www-irs-gov-3280 193 58 quarter quarter NN www-irs-gov-3280 193 59 of of IN www-irs-gov-3280 193 60 2015 2015 CD www-irs-gov-3280 193 61 that that WDT www-irs-gov-3280 193 62 are be VBP www-irs-gov-3280 193 63 related relate VBN www-irs-gov-3280 193 64 to to IN www-irs-gov-3280 193 65 wages wage NNS www-irs-gov-3280 193 66 Corporation Corporation NNP www-irs-gov-3280 193 67 P P NNP www-irs-gov-3280 193 68 paid pay VBN www-irs-gov-3280 193 69 to to IN www-irs-gov-3280 193 70 the the DT www-irs-gov-3280 193 71 individuals individual NNS www-irs-gov-3280 193 72 performing perform VBG www-irs-gov-3280 193 73 services service NNS www-irs-gov-3280 193 74 for for IN www-irs-gov-3280 193 75 Employer Employer NNP www-irs-gov-3280 193 76 . . . www-irs-gov-3280 194 1 The the DT www-irs-gov-3280 194 2 basis basis NN www-irs-gov-3280 194 3 for for IN www-irs-gov-3280 194 4 Corporation Corporation NNP www-irs-gov-3280 194 5 P P NNP www-irs-gov-3280 194 6 ’s ’s NNP www-irs-gov-3280 194 7 refund refund NN www-irs-gov-3280 194 8 claim claim NN www-irs-gov-3280 194 9 is be VBZ www-irs-gov-3280 194 10 that that IN www-irs-gov-3280 194 11 Corporation Corporation NNP www-irs-gov-3280 194 12 P P NNP www-irs-gov-3280 194 13 is be VBZ www-irs-gov-3280 194 14 not not RB www-irs-gov-3280 194 15 the the DT www-irs-gov-3280 194 16 employer employer NN www-irs-gov-3280 194 17 of of IN www-irs-gov-3280 194 18 the the DT www-irs-gov-3280 194 19 individuals individual NNS www-irs-gov-3280 194 20 that that WDT www-irs-gov-3280 194 21 performed perform VBD www-irs-gov-3280 194 22 services service NNS www-irs-gov-3280 194 23 for for IN www-irs-gov-3280 194 24 Employer Employer NNP www-irs-gov-3280 194 25 . . . www-irs-gov-3280 195 1 Corporation Corporation NNP www-irs-gov-3280 195 2 P p NN www-irs-gov-3280 195 3 is be VBZ www-irs-gov-3280 195 4 designated designate VBN www-irs-gov-3280 195 5 to to TO www-irs-gov-3280 195 6 perform perform VB www-irs-gov-3280 195 7 the the DT www-irs-gov-3280 195 8 acts act NNS www-irs-gov-3280 195 9 of of IN www-irs-gov-3280 195 10 an an DT www-irs-gov-3280 195 11 employer employer NN www-irs-gov-3280 195 12 with with IN www-irs-gov-3280 195 13 respect respect NN www-irs-gov-3280 195 14 to to IN www-irs-gov-3280 195 15 all all DT www-irs-gov-3280 195 16 of of IN www-irs-gov-3280 195 17 the the DT www-irs-gov-3280 195 18 wages wage NNS www-irs-gov-3280 195 19 Corporation Corporation NNP www-irs-gov-3280 195 20 P P NNP www-irs-gov-3280 195 21 paid pay VBN www-irs-gov-3280 195 22 to to IN www-irs-gov-3280 195 23 the the DT www-irs-gov-3280 195 24 individuals individual NNS www-irs-gov-3280 195 25 performing perform VBG www-irs-gov-3280 195 26 services service NNS www-irs-gov-3280 195 27 for for IN www-irs-gov-3280 195 28 Employer Employer NNP www-irs-gov-3280 195 29 for for IN www-irs-gov-3280 195 30 all all DT www-irs-gov-3280 195 31 quarters quarter NNS www-irs-gov-3280 195 32 of of IN www-irs-gov-3280 195 33 2015 2015 CD www-irs-gov-3280 195 34 . . . www-irs-gov-3280 196 1 Accordingly accordingly RB www-irs-gov-3280 196 2 , , , www-irs-gov-3280 196 3 Corporation Corporation NNP www-irs-gov-3280 196 4 P p NN www-irs-gov-3280 196 5 is be VBZ www-irs-gov-3280 196 6 not not RB www-irs-gov-3280 196 7 entitled entitle VBN www-irs-gov-3280 196 8 to to IN www-irs-gov-3280 196 9 a a DT www-irs-gov-3280 196 10 refund refund NN www-irs-gov-3280 196 11 . . . www-irs-gov-3280 197 1 Employer Employer NNP www-irs-gov-3280 197 2 and and CC www-irs-gov-3280 197 3 Corporation Corporation NNP www-irs-gov-3280 197 4 P P NNP www-irs-gov-3280 197 5 are be VBP www-irs-gov-3280 197 6 each each DT www-irs-gov-3280 197 7 subject subject JJ www-irs-gov-3280 197 8 to to IN www-irs-gov-3280 197 9 all all DT www-irs-gov-3280 197 10 provisions provision NNS www-irs-gov-3280 197 11 of of IN www-irs-gov-3280 197 12 law law NN www-irs-gov-3280 197 13 ( ( -LRB- www-irs-gov-3280 197 14 including include VBG www-irs-gov-3280 197 15 penalties penalty NNS www-irs-gov-3280 197 16 ) ) -RRB- www-irs-gov-3280 197 17 applicable applicable JJ www-irs-gov-3280 197 18 in in IN www-irs-gov-3280 197 19 respect respect NN www-irs-gov-3280 197 20 of of IN www-irs-gov-3280 197 21 employers employer NNS www-irs-gov-3280 197 22 for for IN www-irs-gov-3280 197 23 all all DT www-irs-gov-3280 197 24 quarters quarter NNS www-irs-gov-3280 197 25 of of IN www-irs-gov-3280 197 26 2015 2015 CD www-irs-gov-3280 197 27 with with IN www-irs-gov-3280 197 28 respect respect NN www-irs-gov-3280 197 29 to to IN www-irs-gov-3280 197 30 such such JJ www-irs-gov-3280 197 31 wages wage NNS www-irs-gov-3280 197 32 . . . www-irs-gov-3280 198 1 ( ( -LRB- www-irs-gov-3280 198 2 6 6 CD www-irs-gov-3280 198 3 ) ) -RRB- www-irs-gov-3280 198 4 Example example NN www-irs-gov-3280 198 5 6 6 CD www-irs-gov-3280 198 6 . . . www-irs-gov-3280 199 1 Corporation Corporation NNP www-irs-gov-3280 199 2 S S NNP www-irs-gov-3280 199 3 enters enter VBZ www-irs-gov-3280 199 4 into into IN www-irs-gov-3280 199 5 an an DT www-irs-gov-3280 199 6 agreement agreement NN www-irs-gov-3280 199 7 with with IN www-irs-gov-3280 199 8 Employer Employer NNP www-irs-gov-3280 199 9 , , , www-irs-gov-3280 199 10 effective effective JJ www-irs-gov-3280 199 11 January January NNP www-irs-gov-3280 199 12 1 1 CD www-irs-gov-3280 199 13 , , , www-irs-gov-3280 199 14 2015 2015 CD www-irs-gov-3280 199 15 . . . www-irs-gov-3280 200 1 Under under IN www-irs-gov-3280 200 2 the the DT www-irs-gov-3280 200 3 agreement agreement NN www-irs-gov-3280 200 4 , , , www-irs-gov-3280 200 5 Corporation Corporation NNP www-irs-gov-3280 200 6 S S NNP www-irs-gov-3280 200 7 provides provide VBZ www-irs-gov-3280 200 8 payroll payroll NN www-irs-gov-3280 200 9 services service NNS www-irs-gov-3280 200 10 , , , www-irs-gov-3280 200 11 including include VBG www-irs-gov-3280 200 12 payment payment NN www-irs-gov-3280 200 13 of of IN www-irs-gov-3280 200 14 wages wage NNS www-irs-gov-3280 200 15 to to IN www-irs-gov-3280 200 16 individuals individual NNS www-irs-gov-3280 200 17 performing perform VBG www-irs-gov-3280 200 18 services service NNS www-irs-gov-3280 200 19 for for IN www-irs-gov-3280 200 20 Employer Employer NNP www-irs-gov-3280 200 21 , , , www-irs-gov-3280 200 22 and and CC www-irs-gov-3280 200 23 assumes assume VBZ www-irs-gov-3280 200 24 responsibility responsibility NN www-irs-gov-3280 200 25 for for IN www-irs-gov-3280 200 26 the the DT www-irs-gov-3280 200 27 collection collection NN www-irs-gov-3280 200 28 , , , www-irs-gov-3280 200 29 reporting reporting NN www-irs-gov-3280 200 30 , , , www-irs-gov-3280 200 31 and and CC www-irs-gov-3280 200 32 payment payment NN www-irs-gov-3280 200 33 of of IN www-irs-gov-3280 200 34 applicable applicable JJ www-irs-gov-3280 200 35 taxes taxis NNS www-irs-gov-3280 200 36 . . . www-irs-gov-3280 201 1 For for IN www-irs-gov-3280 201 2 all all DT www-irs-gov-3280 201 3 pay pay NN www-irs-gov-3280 201 4 periods period NNS www-irs-gov-3280 201 5 in in IN www-irs-gov-3280 201 6 2015 2015 CD www-irs-gov-3280 201 7 , , , www-irs-gov-3280 201 8 Employer Employer NNP www-irs-gov-3280 201 9 provides provide VBZ www-irs-gov-3280 201 10 Corporation Corporation NNP www-irs-gov-3280 201 11 S S NNP www-irs-gov-3280 201 12 with with IN www-irs-gov-3280 201 13 an an DT www-irs-gov-3280 201 14 amount amount NN www-irs-gov-3280 201 15 equal equal JJ www-irs-gov-3280 201 16 to to IN www-irs-gov-3280 201 17 the the DT www-irs-gov-3280 201 18 gross gross JJ www-irs-gov-3280 201 19 payroll payroll NN www-irs-gov-3280 201 20 ( ( -LRB- www-irs-gov-3280 201 21 that that RB www-irs-gov-3280 201 22 is is RB www-irs-gov-3280 201 23 , , , www-irs-gov-3280 201 24 wage wage NN www-irs-gov-3280 201 25 and and CC www-irs-gov-3280 201 26 tax tax NN www-irs-gov-3280 201 27 amounts amount NNS www-irs-gov-3280 201 28 ) ) -RRB- www-irs-gov-3280 201 29 of of IN www-irs-gov-3280 201 30 the the DT www-irs-gov-3280 201 31 individuals individual NNS www-irs-gov-3280 201 32 , , , www-irs-gov-3280 201 33 and and CC www-irs-gov-3280 201 34 Corporation Corporation NNP www-irs-gov-3280 201 35 S S NNP www-irs-gov-3280 201 36 pays pay VBZ www-irs-gov-3280 201 37 wages wage NNS www-irs-gov-3280 201 38 ( ( -LRB- www-irs-gov-3280 201 39 less less JJR www-irs-gov-3280 201 40 the the DT www-irs-gov-3280 201 41 applicable applicable JJ www-irs-gov-3280 201 42 withholding withholding NN www-irs-gov-3280 201 43 ) ) -RRB- www-irs-gov-3280 201 44 to to IN www-irs-gov-3280 201 45 the the DT www-irs-gov-3280 201 46 individuals individual NNS www-irs-gov-3280 201 47 performing perform VBG www-irs-gov-3280 201 48 services service NNS www-irs-gov-3280 201 49 for for IN www-irs-gov-3280 201 50 Employer Employer NNP www-irs-gov-3280 201 51 . . . www-irs-gov-3280 202 1 Corporation Corporation NNP www-irs-gov-3280 202 2 S S NNP www-irs-gov-3280 202 3 also also RB www-irs-gov-3280 202 4 reports report VBZ www-irs-gov-3280 202 5 the the DT www-irs-gov-3280 202 6 wage wage NN www-irs-gov-3280 202 7 and and CC www-irs-gov-3280 202 8 tax tax NN www-irs-gov-3280 202 9 amounts amount NNS www-irs-gov-3280 202 10 on on IN www-irs-gov-3280 202 11 Form Form NNP www-irs-gov-3280 202 12 941 941 CD www-irs-gov-3280 202 13 , , , www-irs-gov-3280 202 14 Employer Employer NNP www-irs-gov-3280 202 15 ’s ’s POS www-irs-gov-3280 202 16 QUARTERLY QUARTERLY NNP www-irs-gov-3280 202 17 Federal Federal NNP www-irs-gov-3280 202 18 Tax Tax NNP www-irs-gov-3280 202 19 Return Return NNP www-irs-gov-3280 202 20 , , , www-irs-gov-3280 202 21 filed file VBD www-irs-gov-3280 202 22 for for IN www-irs-gov-3280 202 23 each each DT www-irs-gov-3280 202 24 quarter quarter NN www-irs-gov-3280 202 25 of of IN www-irs-gov-3280 202 26 2015 2015 CD www-irs-gov-3280 202 27 under under IN www-irs-gov-3280 202 28 Employer Employer NNP www-irs-gov-3280 202 29 ’s ’s POS www-irs-gov-3280 202 30 employer employer NN www-irs-gov-3280 202 31 identification identification NN www-irs-gov-3280 202 32 number number NN www-irs-gov-3280 202 33 . . . www-irs-gov-3280 203 1 Corporation Corporation NNP www-irs-gov-3280 203 2 S S NNP www-irs-gov-3280 203 3 is be VBZ www-irs-gov-3280 203 4 not not RB www-irs-gov-3280 203 5 designated designate VBN www-irs-gov-3280 203 6 to to TO www-irs-gov-3280 203 7 perform perform VB www-irs-gov-3280 203 8 the the DT www-irs-gov-3280 203 9 acts act NNS www-irs-gov-3280 203 10 of of IN www-irs-gov-3280 203 11 an an DT www-irs-gov-3280 203 12 employer employer NN www-irs-gov-3280 203 13 with with IN www-irs-gov-3280 203 14 respect respect NN www-irs-gov-3280 203 15 to to IN www-irs-gov-3280 203 16 all all DT www-irs-gov-3280 203 17 of of IN www-irs-gov-3280 203 18 the the DT www-irs-gov-3280 203 19 wages wage NNS www-irs-gov-3280 203 20 Corporation Corporation NNP www-irs-gov-3280 203 21 S S NNP www-irs-gov-3280 203 22 paid pay VBD www-irs-gov-3280 203 23 to to IN www-irs-gov-3280 203 24 the the DT www-irs-gov-3280 203 25 individuals individual NNS www-irs-gov-3280 203 26 performing perform VBG www-irs-gov-3280 203 27 services service NNS www-irs-gov-3280 203 28 for for IN www-irs-gov-3280 203 29 Employer Employer NNP www-irs-gov-3280 203 30 for for IN www-irs-gov-3280 203 31 all all DT www-irs-gov-3280 203 32 quarters quarter NNS www-irs-gov-3280 203 33 of of IN www-irs-gov-3280 203 34 2015 2015 CD www-irs-gov-3280 203 35 . . . www-irs-gov-3280 204 1 Corporation Corporation NNP www-irs-gov-3280 204 2 S S NNP www-irs-gov-3280 204 3 did do VBD www-irs-gov-3280 204 4 not not RB www-irs-gov-3280 204 5 assert assert VB www-irs-gov-3280 204 6 it -PRON- PRP www-irs-gov-3280 204 7 was be VBD www-irs-gov-3280 204 8 the the DT www-irs-gov-3280 204 9 employer employer NN www-irs-gov-3280 204 10 and and CC www-irs-gov-3280 204 11 filed file VBD www-irs-gov-3280 204 12 Forms Forms NNP www-irs-gov-3280 204 13 941 941 CD www-irs-gov-3280 204 14 using use VBG www-irs-gov-3280 204 15 Employer Employer NNP www-irs-gov-3280 204 16 ’s ’s POS www-irs-gov-3280 204 17 employer employer NN www-irs-gov-3280 204 18 identification identification NN www-irs-gov-3280 204 19 number number NN www-irs-gov-3280 204 20 . . . www-irs-gov-3280 205 1 Accordingly accordingly RB www-irs-gov-3280 205 2 , , , www-irs-gov-3280 205 3 Corporation Corporation NNP www-irs-gov-3280 205 4 S S NNP www-irs-gov-3280 205 5 is be VBZ www-irs-gov-3280 205 6 not not RB www-irs-gov-3280 205 7 liable liable JJ www-irs-gov-3280 205 8 for for IN www-irs-gov-3280 205 9 the the DT www-irs-gov-3280 205 10 applicable applicable JJ www-irs-gov-3280 205 11 employment employment NN www-irs-gov-3280 205 12 taxes taxis NNS www-irs-gov-3280 205 13 under under IN www-irs-gov-3280 205 14 this this DT www-irs-gov-3280 205 15 section section NN www-irs-gov-3280 205 16 . . . www-irs-gov-3280 206 1 Employer employer NN www-irs-gov-3280 206 2 remains remain VBZ www-irs-gov-3280 206 3 subject subject JJ www-irs-gov-3280 206 4 to to IN www-irs-gov-3280 206 5 all all DT www-irs-gov-3280 206 6 provisions provision NNS www-irs-gov-3280 206 7 of of IN www-irs-gov-3280 206 8 law law NN www-irs-gov-3280 206 9 ( ( -LRB- www-irs-gov-3280 206 10 including include VBG www-irs-gov-3280 206 11 penalties penalty NNS www-irs-gov-3280 206 12 ) ) -RRB- www-irs-gov-3280 206 13 applicable applicable JJ www-irs-gov-3280 206 14 in in IN www-irs-gov-3280 206 15 respect respect NN www-irs-gov-3280 206 16 of of IN www-irs-gov-3280 206 17 employers employer NNS www-irs-gov-3280 206 18 for for IN www-irs-gov-3280 206 19 all all DT www-irs-gov-3280 206 20 quarters quarter NNS www-irs-gov-3280 206 21 of of IN www-irs-gov-3280 206 22 2015 2015 CD www-irs-gov-3280 206 23 with with IN www-irs-gov-3280 206 24 respect respect NN www-irs-gov-3280 206 25 to to IN www-irs-gov-3280 206 26 such such JJ www-irs-gov-3280 206 27 wages wage NNS www-irs-gov-3280 206 28 . . . www-irs-gov-3280 207 1 ( ( -LRB- www-irs-gov-3280 207 2 7 7 LS www-irs-gov-3280 207 3 ) ) -RRB- www-irs-gov-3280 207 4 Example example NN www-irs-gov-3280 207 5 7 7 CD www-irs-gov-3280 207 6 . . . www-irs-gov-3280 208 1 Corporation corporation NN www-irs-gov-3280 208 2 T T NNP www-irs-gov-3280 208 3 enters enter VBZ www-irs-gov-3280 208 4 into into IN www-irs-gov-3280 208 5 a a DT www-irs-gov-3280 208 6 consulting consulting NN www-irs-gov-3280 208 7 agreement agreement NN www-irs-gov-3280 208 8 with with IN www-irs-gov-3280 208 9 Manufacturer Manufacturer NNP www-irs-gov-3280 208 10 effective effective JJ www-irs-gov-3280 208 11 January January NNP www-irs-gov-3280 208 12 1 1 CD www-irs-gov-3280 208 13 , , , www-irs-gov-3280 208 14 2015 2015 CD www-irs-gov-3280 208 15 , , , www-irs-gov-3280 208 16 to to TO www-irs-gov-3280 208 17 provide provide VB www-irs-gov-3280 208 18 consulting consulting NN www-irs-gov-3280 208 19 services service NNS www-irs-gov-3280 208 20 to to IN www-irs-gov-3280 208 21 Manufacturer Manufacturer NNP www-irs-gov-3280 208 22 . . . www-irs-gov-3280 209 1 Corporation corporation NN www-irs-gov-3280 209 2 T T NNP www-irs-gov-3280 209 3 is be VBZ www-irs-gov-3280 209 4 responsible responsible JJ www-irs-gov-3280 209 5 to to TO www-irs-gov-3280 209 6 pay pay VB www-irs-gov-3280 209 7 wages wage NNS www-irs-gov-3280 209 8 to to IN www-irs-gov-3280 209 9 the the DT www-irs-gov-3280 209 10 individuals individual NNS www-irs-gov-3280 209 11 providing provide VBG www-irs-gov-3280 209 12 the the DT www-irs-gov-3280 209 13 consulting consulting NN www-irs-gov-3280 209 14 services service NNS www-irs-gov-3280 209 15 to to IN www-irs-gov-3280 209 16 Manufacturer Manufacturer NNP www-irs-gov-3280 209 17 and and CC www-irs-gov-3280 209 18 to to TO www-irs-gov-3280 209 19 collect collect VB www-irs-gov-3280 209 20 , , , www-irs-gov-3280 209 21 report report VB www-irs-gov-3280 209 22 , , , www-irs-gov-3280 209 23 and and CC www-irs-gov-3280 209 24 pay pay VB www-irs-gov-3280 209 25 the the DT www-irs-gov-3280 209 26 applicable applicable JJ www-irs-gov-3280 209 27 taxes taxis NNS www-irs-gov-3280 209 28 . . . www-irs-gov-3280 210 1 Corporation corporation NN www-irs-gov-3280 210 2 T T NNP www-irs-gov-3280 210 3 has have VBZ www-irs-gov-3280 210 4 the the DT www-irs-gov-3280 210 5 right right NN www-irs-gov-3280 210 6 to to TO www-irs-gov-3280 210 7 direct direct VB www-irs-gov-3280 210 8 and and CC www-irs-gov-3280 210 9 control control VB www-irs-gov-3280 210 10 the the DT www-irs-gov-3280 210 11 individuals individual NNS www-irs-gov-3280 210 12 as as IN www-irs-gov-3280 210 13 to to IN www-irs-gov-3280 210 14 when when WRB www-irs-gov-3280 210 15 and and CC www-irs-gov-3280 210 16 how how WRB www-irs-gov-3280 210 17 to to TO www-irs-gov-3280 210 18 perform perform VB www-irs-gov-3280 210 19 the the DT www-irs-gov-3280 210 20 consulting consulting NN www-irs-gov-3280 210 21 services service NNS www-irs-gov-3280 210 22 and and CC www-irs-gov-3280 210 23 , , , www-irs-gov-3280 210 24 thus thus RB www-irs-gov-3280 210 25 , , , www-irs-gov-3280 210 26 is be VBZ www-irs-gov-3280 210 27 the the DT www-irs-gov-3280 210 28 common common JJ www-irs-gov-3280 210 29 law law NN www-irs-gov-3280 210 30 employer employer NN www-irs-gov-3280 210 31 of of IN www-irs-gov-3280 210 32 the the DT www-irs-gov-3280 210 33 individuals individual NNS www-irs-gov-3280 210 34 providing provide VBG www-irs-gov-3280 210 35 the the DT www-irs-gov-3280 210 36 consulting consulting NN www-irs-gov-3280 210 37 services service NNS www-irs-gov-3280 210 38 . . . www-irs-gov-3280 211 1 Corporation corporation NN www-irs-gov-3280 211 2 T T NNP www-irs-gov-3280 211 3 is be VBZ www-irs-gov-3280 211 4 not not RB www-irs-gov-3280 211 5 designated designate VBN www-irs-gov-3280 211 6 to to TO www-irs-gov-3280 211 7 perform perform VB www-irs-gov-3280 211 8 the the DT www-irs-gov-3280 211 9 acts act NNS www-irs-gov-3280 211 10 of of IN www-irs-gov-3280 211 11 an an DT www-irs-gov-3280 211 12 employer employer NN www-irs-gov-3280 211 13 with with IN www-irs-gov-3280 211 14 respect respect NN www-irs-gov-3280 211 15 to to IN www-irs-gov-3280 211 16 all all DT www-irs-gov-3280 211 17 of of IN www-irs-gov-3280 211 18 the the DT www-irs-gov-3280 211 19 wages wage NNS www-irs-gov-3280 211 20 Corporation Corporation NNP www-irs-gov-3280 211 21 T T NNP www-irs-gov-3280 211 22 pays pay VBZ www-irs-gov-3280 211 23 to to IN www-irs-gov-3280 211 24 individuals individual NNS www-irs-gov-3280 211 25 providing provide VBG www-irs-gov-3280 211 26 consulting consulting NN www-irs-gov-3280 211 27 services service NNS www-irs-gov-3280 211 28 to to IN www-irs-gov-3280 211 29 Manufacturer Manufacturer NNP www-irs-gov-3280 211 30 . . . www-irs-gov-3280 212 1 However however RB www-irs-gov-3280 212 2 , , , www-irs-gov-3280 212 3 as as IN www-irs-gov-3280 212 4 the the DT www-irs-gov-3280 212 5 common common JJ www-irs-gov-3280 212 6 law law NN www-irs-gov-3280 212 7 employer employer NN www-irs-gov-3280 212 8 of of IN www-irs-gov-3280 212 9 the the DT www-irs-gov-3280 212 10 individuals individual NNS www-irs-gov-3280 212 11 , , , www-irs-gov-3280 212 12 Corporation Corporation NNP www-irs-gov-3280 212 13 T T NNP www-irs-gov-3280 212 14 is be VBZ www-irs-gov-3280 212 15 subject subject JJ www-irs-gov-3280 212 16 to to IN www-irs-gov-3280 212 17 all all DT www-irs-gov-3280 212 18 provisions provision NNS www-irs-gov-3280 212 19 of of IN www-irs-gov-3280 212 20 law law NN www-irs-gov-3280 212 21 ( ( -LRB- www-irs-gov-3280 212 22 including include VBG www-irs-gov-3280 212 23 penalties penalty NNS www-irs-gov-3280 212 24 ) ) -RRB- www-irs-gov-3280 212 25 applicable applicable JJ www-irs-gov-3280 212 26 in in IN www-irs-gov-3280 212 27 respect respect NN www-irs-gov-3280 212 28 of of IN www-irs-gov-3280 212 29 employers employer NNS www-irs-gov-3280 212 30 with with IN www-irs-gov-3280 212 31 respect respect NN www-irs-gov-3280 212 32 to to IN www-irs-gov-3280 212 33 such such JJ www-irs-gov-3280 212 34 wages wage NNS www-irs-gov-3280 212 35 . . . www-irs-gov-3280 213 1 ( ( -LRB- www-irs-gov-3280 213 2 8) 8) CD www-irs-gov-3280 213 3 Example example NN www-irs-gov-3280 213 4 8 8 CD www-irs-gov-3280 213 5 . . . www-irs-gov-3280 214 1 On on IN www-irs-gov-3280 214 2 January January NNP www-irs-gov-3280 214 3 1 1 CD www-irs-gov-3280 214 4 , , , www-irs-gov-3280 214 5 2015 2015 CD www-irs-gov-3280 214 6 , , , www-irs-gov-3280 214 7 Corporation Corporation NNP www-irs-gov-3280 214 8 U U NNP www-irs-gov-3280 214 9 enters enter VBZ www-irs-gov-3280 214 10 into into IN www-irs-gov-3280 214 11 an an DT www-irs-gov-3280 214 12 agreement agreement NN www-irs-gov-3280 214 13 with with IN www-irs-gov-3280 214 14 Employer Employer NNP www-irs-gov-3280 214 15 for for IN www-irs-gov-3280 214 16 Employer Employer NNP www-irs-gov-3280 214 17 to to TO www-irs-gov-3280 214 18 farm farm VB www-irs-gov-3280 214 19 Corporation Corporation NNP www-irs-gov-3280 214 20 U U NNP www-irs-gov-3280 214 21 ’s ’s NNP www-irs-gov-3280 214 22 property property NN www-irs-gov-3280 214 23 . . . www-irs-gov-3280 215 1 Under under IN www-irs-gov-3280 215 2 the the DT www-irs-gov-3280 215 3 agreement agreement NN www-irs-gov-3280 215 4 , , , www-irs-gov-3280 215 5 Corporation Corporation NNP www-irs-gov-3280 215 6 U U NNP www-irs-gov-3280 215 7 and and CC www-irs-gov-3280 215 8 Employer Employer NNP www-irs-gov-3280 215 9 agree agree VBP www-irs-gov-3280 215 10 to to TO www-irs-gov-3280 215 11 split split VB www-irs-gov-3280 215 12 the the DT www-irs-gov-3280 215 13 proceeds proceed NNS www-irs-gov-3280 215 14 of of IN www-irs-gov-3280 215 15 the the DT www-irs-gov-3280 215 16 sale sale NN www-irs-gov-3280 215 17 of of IN www-irs-gov-3280 215 18 the the DT www-irs-gov-3280 215 19 products product NNS www-irs-gov-3280 215 20 grown grow VBN www-irs-gov-3280 215 21 on on IN www-irs-gov-3280 215 22 the the DT www-irs-gov-3280 215 23 property property NN www-irs-gov-3280 215 24 . . . www-irs-gov-3280 216 1 Employer employer NN www-irs-gov-3280 216 2 hires hire VBZ www-irs-gov-3280 216 3 workers worker NNS www-irs-gov-3280 216 4 to to TO www-irs-gov-3280 216 5 assist assist VB www-irs-gov-3280 216 6 it -PRON- PRP www-irs-gov-3280 216 7 with with IN www-irs-gov-3280 216 8 the the DT www-irs-gov-3280 216 9 farming farming NN www-irs-gov-3280 216 10 . . . www-irs-gov-3280 217 1 Employer Employer NNP www-irs-gov-3280 217 2 has have VBZ www-irs-gov-3280 217 3 the the DT www-irs-gov-3280 217 4 right right NN www-irs-gov-3280 217 5 to to TO www-irs-gov-3280 217 6 direct direct VB www-irs-gov-3280 217 7 and and CC www-irs-gov-3280 217 8 control control VB www-irs-gov-3280 217 9 the the DT www-irs-gov-3280 217 10 workers worker NNS www-irs-gov-3280 217 11 as as IN www-irs-gov-3280 217 12 to to IN www-irs-gov-3280 217 13 when when WRB www-irs-gov-3280 217 14 and and CC www-irs-gov-3280 217 15 how how WRB www-irs-gov-3280 217 16 to to TO www-irs-gov-3280 217 17 perform perform VB www-irs-gov-3280 217 18 the the DT www-irs-gov-3280 217 19 services service NNS www-irs-gov-3280 217 20 and and CC www-irs-gov-3280 217 21 , , , www-irs-gov-3280 217 22 thus thus RB www-irs-gov-3280 217 23 , , , www-irs-gov-3280 217 24 is be VBZ www-irs-gov-3280 217 25 the the DT www-irs-gov-3280 217 26 common common JJ www-irs-gov-3280 217 27 law law NN www-irs-gov-3280 217 28 employer employer NN www-irs-gov-3280 217 29 of of IN www-irs-gov-3280 217 30 the the DT www-irs-gov-3280 217 31 workers worker NNS www-irs-gov-3280 217 32 . . . www-irs-gov-3280 218 1 However however RB www-irs-gov-3280 218 2 , , , www-irs-gov-3280 218 3 Employer Employer NNP www-irs-gov-3280 218 4 is be VBZ www-irs-gov-3280 218 5 unable unable JJ www-irs-gov-3280 218 6 to to TO www-irs-gov-3280 218 7 pay pay VB www-irs-gov-3280 218 8 the the DT www-irs-gov-3280 218 9 workers worker NNS www-irs-gov-3280 218 10 until until IN www-irs-gov-3280 218 11 after after IN www-irs-gov-3280 218 12 the the DT www-irs-gov-3280 218 13 products product NNS www-irs-gov-3280 218 14 are be VBP www-irs-gov-3280 218 15 sold sell VBN www-irs-gov-3280 218 16 . . . www-irs-gov-3280 219 1 Therefore therefore RB www-irs-gov-3280 219 2 , , , www-irs-gov-3280 219 3 Corporation Corporation NNP www-irs-gov-3280 219 4 U U NNP www-irs-gov-3280 219 5 pays pay VBZ www-irs-gov-3280 219 6 wages wage NNS www-irs-gov-3280 219 7 to to IN www-irs-gov-3280 219 8 the the DT www-irs-gov-3280 219 9 workers worker NNS www-irs-gov-3280 219 10 and and CC www-irs-gov-3280 219 11 deducts deduct NNS www-irs-gov-3280 219 12 this this DT www-irs-gov-3280 219 13 amount amount NN www-irs-gov-3280 219 14 from from IN www-irs-gov-3280 219 15 Employer Employer NNP www-irs-gov-3280 219 16 ’s ’s POS www-irs-gov-3280 219 17 share share NN www-irs-gov-3280 219 18 of of IN www-irs-gov-3280 219 19 the the DT www-irs-gov-3280 219 20 profits profit NNS www-irs-gov-3280 219 21 . . . www-irs-gov-3280 220 1 Corporation corporation NN www-irs-gov-3280 220 2 U u NN www-irs-gov-3280 220 3 controls control VBZ www-irs-gov-3280 220 4 the the DT www-irs-gov-3280 220 5 payment payment NN www-irs-gov-3280 220 6 of of IN www-irs-gov-3280 220 7 wages wage NNS www-irs-gov-3280 220 8 within within IN www-irs-gov-3280 220 9 the the DT www-irs-gov-3280 220 10 meaning meaning NN www-irs-gov-3280 220 11 of of IN www-irs-gov-3280 220 12 section section NN www-irs-gov-3280 220 13 3401(d)(1 3401(d)(1 CD www-irs-gov-3280 220 14 ) ) -RRB- www-irs-gov-3280 220 15 . . . www-irs-gov-3280 221 1 Corporation corporation NN www-irs-gov-3280 221 2 U u NN www-irs-gov-3280 221 3 is be VBZ www-irs-gov-3280 221 4 not not RB www-irs-gov-3280 221 5 designated designate VBN www-irs-gov-3280 221 6 to to TO www-irs-gov-3280 221 7 perform perform VB www-irs-gov-3280 221 8 the the DT www-irs-gov-3280 221 9 acts act NNS www-irs-gov-3280 221 10 of of IN www-irs-gov-3280 221 11 an an DT www-irs-gov-3280 221 12 employer employer NN www-irs-gov-3280 221 13 with with IN www-irs-gov-3280 221 14 respect respect NN www-irs-gov-3280 221 15 to to IN www-irs-gov-3280 221 16 all all DT www-irs-gov-3280 221 17 of of IN www-irs-gov-3280 221 18 the the DT www-irs-gov-3280 221 19 wages wage NNS www-irs-gov-3280 221 20 Corporation Corporation NNP www-irs-gov-3280 221 21 U U NNP www-irs-gov-3280 221 22 paid pay VBN www-irs-gov-3280 221 23 to to IN www-irs-gov-3280 221 24 workers worker NNS www-irs-gov-3280 221 25 providing provide VBG www-irs-gov-3280 221 26 services service NNS www-irs-gov-3280 221 27 for for IN www-irs-gov-3280 221 28 Employer Employer NNP www-irs-gov-3280 221 29 . . . www-irs-gov-3280 222 1 However however RB www-irs-gov-3280 222 2 , , , www-irs-gov-3280 222 3 as as IN www-irs-gov-3280 222 4 the the DT www-irs-gov-3280 222 5 section section NN www-irs-gov-3280 222 6 3401(d)(1 3401(d)(1 CD www-irs-gov-3280 222 7 ) ) -RRB- www-irs-gov-3280 222 8 employer employer NN www-irs-gov-3280 222 9 of of IN www-irs-gov-3280 222 10 the the DT www-irs-gov-3280 222 11 workers worker NNS www-irs-gov-3280 222 12 performing perform VBG www-irs-gov-3280 222 13 services service NNS www-irs-gov-3280 222 14 for for IN www-irs-gov-3280 222 15 Employer Employer NNP www-irs-gov-3280 222 16 , , , www-irs-gov-3280 222 17 Corporation Corporation NNP www-irs-gov-3280 222 18 U U NNP www-irs-gov-3280 222 19 is be VBZ www-irs-gov-3280 222 20 subject subject JJ www-irs-gov-3280 222 21 to to IN www-irs-gov-3280 222 22 all all DT www-irs-gov-3280 222 23 provisions provision NNS www-irs-gov-3280 222 24 of of IN www-irs-gov-3280 222 25 law law NN www-irs-gov-3280 222 26 ( ( -LRB- www-irs-gov-3280 222 27 including include VBG www-irs-gov-3280 222 28 penalties penalty NNS www-irs-gov-3280 222 29 ) ) -RRB- www-irs-gov-3280 222 30 applicable applicable JJ www-irs-gov-3280 222 31 in in IN www-irs-gov-3280 222 32 respect respect NN www-irs-gov-3280 222 33 of of IN www-irs-gov-3280 222 34 employers employer NNS www-irs-gov-3280 222 35 with with IN www-irs-gov-3280 222 36 respect respect NN www-irs-gov-3280 222 37 to to IN www-irs-gov-3280 222 38 such such JJ www-irs-gov-3280 222 39 wages wage NNS www-irs-gov-3280 222 40 . . . www-irs-gov-3280 223 1 ( ( -LRB- www-irs-gov-3280 223 2 9 9 LS www-irs-gov-3280 223 3 ) ) -RRB- www-irs-gov-3280 223 4 Example example NN www-irs-gov-3280 223 5 9 9 CD www-irs-gov-3280 223 6 . . . www-irs-gov-3280 224 1 Corporation corporation NN www-irs-gov-3280 224 2 V v NN www-irs-gov-3280 224 3 and and CC www-irs-gov-3280 224 4 Employer Employer NNP www-irs-gov-3280 224 5 execute execute NN www-irs-gov-3280 224 6 and and CC www-irs-gov-3280 224 7 submit submit VB www-irs-gov-3280 224 8 a a DT www-irs-gov-3280 224 9 Form form NN www-irs-gov-3280 224 10 2678 2678 CD www-irs-gov-3280 224 11 , , , www-irs-gov-3280 224 12 Employer Employer NNP www-irs-gov-3280 224 13 / / SYM www-irs-gov-3280 224 14 Payer Payer NNP www-irs-gov-3280 224 15 Appointment Appointment NNP www-irs-gov-3280 224 16 of of IN www-irs-gov-3280 224 17 Agent Agent NNP www-irs-gov-3280 224 18 , , , www-irs-gov-3280 224 19 to to IN www-irs-gov-3280 224 20 the the DT www-irs-gov-3280 224 21 Service Service NNP www-irs-gov-3280 224 22 , , , www-irs-gov-3280 224 23 requesting request VBG www-irs-gov-3280 224 24 approval approval NN www-irs-gov-3280 224 25 to to TO www-irs-gov-3280 224 26 authorize authorize VB www-irs-gov-3280 224 27 Corporation Corporation NNP www-irs-gov-3280 224 28 V V NNP www-irs-gov-3280 224 29 to to TO www-irs-gov-3280 224 30 report report VB www-irs-gov-3280 224 31 , , , www-irs-gov-3280 224 32 deposit deposit NN www-irs-gov-3280 224 33 , , , www-irs-gov-3280 224 34 and and CC www-irs-gov-3280 224 35 pay pay VB www-irs-gov-3280 224 36 taxes taxis NNS www-irs-gov-3280 224 37 with with IN www-irs-gov-3280 224 38 respect respect NN www-irs-gov-3280 224 39 to to IN www-irs-gov-3280 224 40 wages wage NNS www-irs-gov-3280 224 41 it -PRON- PRP www-irs-gov-3280 224 42 pays pay VBZ www-irs-gov-3280 224 43 , , , www-irs-gov-3280 224 44 as as IN www-irs-gov-3280 224 45 agent agent NN www-irs-gov-3280 224 46 of of IN www-irs-gov-3280 224 47 Employer Employer NNP www-irs-gov-3280 224 48 for for IN www-irs-gov-3280 224 49 purposes purpose NNS www-irs-gov-3280 224 50 of of IN www-irs-gov-3280 224 51 Form Form NNP www-irs-gov-3280 224 52 941 941 CD www-irs-gov-3280 224 53 , , , www-irs-gov-3280 224 54 Employer Employer NNP www-irs-gov-3280 224 55 ’s ’s POS www-irs-gov-3280 224 56 QUARTERLY QUARTERLY NNP www-irs-gov-3280 224 57 Federal Federal NNP www-irs-gov-3280 224 58 Tax Tax NNP www-irs-gov-3280 224 59 Return Return NNP www-irs-gov-3280 224 60 . . . www-irs-gov-3280 225 1 The the DT www-irs-gov-3280 225 2 Form Form NNP www-irs-gov-3280 225 3 2678 2678 CD www-irs-gov-3280 225 4 is be VBZ www-irs-gov-3280 225 5 approved approve VBN www-irs-gov-3280 225 6 by by IN www-irs-gov-3280 225 7 the the DT www-irs-gov-3280 225 8 Service Service NNP www-irs-gov-3280 225 9 and and CC www-irs-gov-3280 225 10 effective effective JJ www-irs-gov-3280 225 11 for for IN www-irs-gov-3280 225 12 all all DT www-irs-gov-3280 225 13 quarters quarter NNS www-irs-gov-3280 225 14 of of IN www-irs-gov-3280 225 15 2015 2015 CD www-irs-gov-3280 225 16 . . . www-irs-gov-3280 226 1 Accordingly accordingly RB www-irs-gov-3280 226 2 , , , www-irs-gov-3280 226 3 Corporation corporation NN www-irs-gov-3280 226 4 V V NNP www-irs-gov-3280 226 5 reports report VBZ www-irs-gov-3280 226 6 the the DT www-irs-gov-3280 226 7 wages wage NNS www-irs-gov-3280 226 8 it -PRON- PRP www-irs-gov-3280 226 9 pays pay VBZ www-irs-gov-3280 226 10 to to IN www-irs-gov-3280 226 11 individuals individual NNS www-irs-gov-3280 226 12 performing perform VBG www-irs-gov-3280 226 13 services service NNS www-irs-gov-3280 226 14 for for IN www-irs-gov-3280 226 15 Employer Employer NNP www-irs-gov-3280 226 16 and and CC www-irs-gov-3280 226 17 related related JJ www-irs-gov-3280 226 18 tax tax NN www-irs-gov-3280 226 19 amounts amount NNS www-irs-gov-3280 226 20 on on IN www-irs-gov-3280 226 21 Form Form NNP www-irs-gov-3280 226 22 941 941 CD www-irs-gov-3280 226 23 and and CC www-irs-gov-3280 226 24 Schedule schedule NN www-irs-gov-3280 226 25 R r NN www-irs-gov-3280 226 26 ( ( -LRB- www-irs-gov-3280 226 27 Form form NN www-irs-gov-3280 226 28 941 941 CD www-irs-gov-3280 226 29 ) ) -RRB- www-irs-gov-3280 226 30 , , , www-irs-gov-3280 226 31 Allocation allocation NN www-irs-gov-3280 226 32 Schedule schedule NN www-irs-gov-3280 226 33 for for IN www-irs-gov-3280 226 34 Aggregate Aggregate NNP www-irs-gov-3280 226 35 Form Form NNP www-irs-gov-3280 226 36 941 941 CD www-irs-gov-3280 226 37 Filers Filers NNPS www-irs-gov-3280 226 38 , , , www-irs-gov-3280 226 39 filed file VBD www-irs-gov-3280 226 40 for for IN www-irs-gov-3280 226 41 each each DT www-irs-gov-3280 226 42 quarter quarter NN www-irs-gov-3280 226 43 of of IN www-irs-gov-3280 226 44 2015 2015 CD www-irs-gov-3280 226 45 under under IN www-irs-gov-3280 226 46 Corporation Corporation NNP www-irs-gov-3280 226 47 V V NNP www-irs-gov-3280 226 48 ’s ’s NNP www-irs-gov-3280 226 49 employer employer NN www-irs-gov-3280 226 50 identification identification NN www-irs-gov-3280 226 51 number number NN www-irs-gov-3280 226 52 . . . www-irs-gov-3280 227 1 Corporation corporation NN www-irs-gov-3280 227 2 V v NN www-irs-gov-3280 227 3 is be VBZ www-irs-gov-3280 227 4 not not RB www-irs-gov-3280 227 5 designated designate VBN www-irs-gov-3280 227 6 under under IN www-irs-gov-3280 227 7 this this DT www-irs-gov-3280 227 8 section section NN www-irs-gov-3280 227 9 to to TO www-irs-gov-3280 227 10 perform perform VB www-irs-gov-3280 227 11 the the DT www-irs-gov-3280 227 12 acts act NNS www-irs-gov-3280 227 13 of of IN www-irs-gov-3280 227 14 an an DT www-irs-gov-3280 227 15 employer employer NN www-irs-gov-3280 227 16 with with IN www-irs-gov-3280 227 17 respect respect NN www-irs-gov-3280 227 18 to to IN www-irs-gov-3280 227 19 all all DT www-irs-gov-3280 227 20 of of IN www-irs-gov-3280 227 21 the the DT www-irs-gov-3280 227 22 wages wage NNS www-irs-gov-3280 227 23 Corporation Corporation NNP www-irs-gov-3280 227 24 V V NNP www-irs-gov-3280 227 25 paid pay VBN www-irs-gov-3280 227 26 to to IN www-irs-gov-3280 227 27 the the DT www-irs-gov-3280 227 28 individuals individual NNS www-irs-gov-3280 227 29 performing perform VBG www-irs-gov-3280 227 30 services service NNS www-irs-gov-3280 227 31 for for IN www-irs-gov-3280 227 32 Employer Employer NNP www-irs-gov-3280 227 33 for for IN www-irs-gov-3280 227 34 all all DT www-irs-gov-3280 227 35 quarters quarter NNS www-irs-gov-3280 227 36 of of IN www-irs-gov-3280 227 37 2015 2015 CD www-irs-gov-3280 227 38 . . . www-irs-gov-3280 228 1 However however RB www-irs-gov-3280 228 2 , , , www-irs-gov-3280 228 3 as as IN www-irs-gov-3280 228 4 an an DT www-irs-gov-3280 228 5 agent agent NN www-irs-gov-3280 228 6 authorized authorize VBN www-irs-gov-3280 228 7 under under IN www-irs-gov-3280 228 8 § § `` www-irs-gov-3280 228 9 31.3504–1(a 31.3504–1(a NN www-irs-gov-3280 228 10 ) ) -RRB- www-irs-gov-3280 228 11 , , , www-irs-gov-3280 228 12 Corporation Corporation NNP www-irs-gov-3280 228 13 V V NNP www-irs-gov-3280 228 14 is be VBZ www-irs-gov-3280 228 15 subject subject JJ www-irs-gov-3280 228 16 to to IN www-irs-gov-3280 228 17 all all DT www-irs-gov-3280 228 18 provisions provision NNS www-irs-gov-3280 228 19 of of IN www-irs-gov-3280 228 20 law law NN www-irs-gov-3280 228 21 ( ( -LRB- www-irs-gov-3280 228 22 including include VBG www-irs-gov-3280 228 23 penalties penalty NNS www-irs-gov-3280 228 24 ) ) -RRB- www-irs-gov-3280 228 25 applicable applicable JJ www-irs-gov-3280 228 26 in in IN www-irs-gov-3280 228 27 respect respect NN www-irs-gov-3280 228 28 of of IN www-irs-gov-3280 228 29 employers employer NNS www-irs-gov-3280 228 30 for for IN www-irs-gov-3280 228 31 all all DT www-irs-gov-3280 228 32 quarters quarter NNS www-irs-gov-3280 228 33 of of IN www-irs-gov-3280 228 34 2015 2015 CD www-irs-gov-3280 228 35 with with IN www-irs-gov-3280 228 36 respect respect NN www-irs-gov-3280 228 37 to to IN www-irs-gov-3280 228 38 such such JJ www-irs-gov-3280 228 39 wages wage NNS www-irs-gov-3280 228 40 . . . www-irs-gov-3280 229 1 Employer employer NN www-irs-gov-3280 229 2 also also RB www-irs-gov-3280 229 3 remains remain VBZ www-irs-gov-3280 229 4 subject subject JJ www-irs-gov-3280 229 5 to to IN www-irs-gov-3280 229 6 all all DT www-irs-gov-3280 229 7 provisions provision NNS www-irs-gov-3280 229 8 of of IN www-irs-gov-3280 229 9 law law NN www-irs-gov-3280 229 10 ( ( -LRB- www-irs-gov-3280 229 11 including include VBG www-irs-gov-3280 229 12 penalties penalty NNS www-irs-gov-3280 229 13 ) ) -RRB- www-irs-gov-3280 229 14 applicable applicable JJ www-irs-gov-3280 229 15 in in IN www-irs-gov-3280 229 16 respect respect NN www-irs-gov-3280 229 17 of of IN www-irs-gov-3280 229 18 employers employer NNS www-irs-gov-3280 229 19 for for IN www-irs-gov-3280 229 20 all all DT www-irs-gov-3280 229 21 quarters quarter NNS www-irs-gov-3280 229 22 of of IN www-irs-gov-3280 229 23 2015 2015 CD www-irs-gov-3280 229 24 with with IN www-irs-gov-3280 229 25 respect respect NN www-irs-gov-3280 229 26 to to IN www-irs-gov-3280 229 27 such such JJ www-irs-gov-3280 229 28 wages wage NNS www-irs-gov-3280 229 29 . . . www-irs-gov-3280 230 1 ( ( -LRB- www-irs-gov-3280 230 2 f f LS www-irs-gov-3280 230 3 ) ) -RRB- www-irs-gov-3280 230 4 Effective effective JJ www-irs-gov-3280 230 5 / / SYM www-irs-gov-3280 230 6 applicability applicability NN www-irs-gov-3280 230 7 date date NN www-irs-gov-3280 230 8 . . . www-irs-gov-3280 231 1 These these DT www-irs-gov-3280 231 2 final final JJ www-irs-gov-3280 231 3 regulations regulation NNS www-irs-gov-3280 231 4 are be VBP www-irs-gov-3280 231 5 effective effective JJ www-irs-gov-3280 231 6 for for IN www-irs-gov-3280 231 7 wages wage NNS www-irs-gov-3280 231 8 or or CC www-irs-gov-3280 231 9 compensation compensation NN www-irs-gov-3280 231 10 paid pay VBN www-irs-gov-3280 231 11 by by IN www-irs-gov-3280 231 12 a a DT www-irs-gov-3280 231 13 payor payor NN www-irs-gov-3280 231 14 in in IN www-irs-gov-3280 231 15 quarters quarter NNS www-irs-gov-3280 231 16 beginning begin VBG www-irs-gov-3280 231 17 on on IN www-irs-gov-3280 231 18 or or CC www-irs-gov-3280 231 19 after after IN www-irs-gov-3280 231 20 March March NNP www-irs-gov-3280 231 21 31 31 CD www-irs-gov-3280 231 22 , , , www-irs-gov-3280 231 23 2014 2014 CD www-irs-gov-3280 231 24 . . . www-irs-gov-3280 232 1 John John NNP www-irs-gov-3280 232 2 Dalrymple Dalrymple NNP www-irs-gov-3280 232 3 Deputy Deputy NNP www-irs-gov-3280 232 4 Commissioner Commissioner NNP www-irs-gov-3280 232 5 for for IN www-irs-gov-3280 232 6 Services Services NNPS www-irs-gov-3280 232 7 and and CC www-irs-gov-3280 232 8 Enforcement Enforcement NNP www-irs-gov-3280 232 9 . . . www-irs-gov-3280 233 1 Approved Approved NNP www-irs-gov-3280 233 2 February February NNP www-irs-gov-3280 233 3 14 14 CD www-irs-gov-3280 233 4 , , , www-irs-gov-3280 233 5 2014 2014 CD www-irs-gov-3280 233 6 . . . www-irs-gov-3280 234 1 Mark Mark NNP www-irs-gov-3280 234 2 J. J. NNP www-irs-gov-3280 234 3 Mazur Mazur NNP www-irs-gov-3280 234 4 Assistant Assistant NNP www-irs-gov-3280 234 5 Secretary Secretary NNP www-irs-gov-3280 234 6 of of IN www-irs-gov-3280 234 7 the the DT www-irs-gov-3280 234 8 Treasury Treasury NNP www-irs-gov-3280 234 9 ( ( -LRB- www-irs-gov-3280 234 10 Tax Tax NNP www-irs-gov-3280 234 11 Policy Policy NNP www-irs-gov-3280 234 12 ) ) -RRB- www-irs-gov-3280 234 13 . . . www-irs-gov-3280 235 1 Note note VB www-irs-gov-3280 235 2 ( ( -LRB- www-irs-gov-3280 235 3 Filed file VBN www-irs-gov-3280 235 4 by by IN www-irs-gov-3280 235 5 the the DT www-irs-gov-3280 235 6 Office Office NNP www-irs-gov-3280 235 7 of of IN www-irs-gov-3280 235 8 the the DT www-irs-gov-3280 235 9 Federal Federal NNP www-irs-gov-3280 235 10 Register Register NNP www-irs-gov-3280 235 11 on on IN www-irs-gov-3280 235 12 March March NNP www-irs-gov-3280 235 13 28 28 CD www-irs-gov-3280 235 14 , , , www-irs-gov-3280 235 15 2014 2014 CD www-irs-gov-3280 235 16 , , , www-irs-gov-3280 235 17 8:45 8:45 CD www-irs-gov-3280 235 18 a.m. a.m. NN www-irs-gov-3280 235 19 and and CC www-irs-gov-3280 235 20 published publish VBN www-irs-gov-3280 235 21 in in IN www-irs-gov-3280 235 22 the the DT www-irs-gov-3280 235 23 issue issue NN www-irs-gov-3280 235 24 of of IN www-irs-gov-3280 235 25 the the DT www-irs-gov-3280 235 26 Federal Federal NNP www-irs-gov-3280 235 27 Register Register NNP www-irs-gov-3280 235 28 for for IN www-irs-gov-3280 235 29 March March NNP www-irs-gov-3280 235 30 31 31 CD www-irs-gov-3280 235 31 , , , www-irs-gov-3280 235 32 2014 2014 CD www-irs-gov-3280 235 33 , , , www-irs-gov-3280 235 34 79 79 CD www-irs-gov-3280 235 35 F.R. F.R. NNP www-irs-gov-3280 236 1 17860 17860 LS www-irs-gov-3280 236 2 ) ) -RRB- www-irs-gov-3280 236 3 Part Part NNP www-irs-gov-3280 236 4 III III NNP www-irs-gov-3280 236 5 . . . www-irs-gov-3280 237 1 Administrative administrative JJ www-irs-gov-3280 237 2 , , , www-irs-gov-3280 237 3 Procedural procedural JJ www-irs-gov-3280 237 4 , , , www-irs-gov-3280 237 5 and and CC www-irs-gov-3280 237 6 Miscellaneous miscellaneous JJ www-irs-gov-3280 237 7 Notice Notice NNP www-irs-gov-3280 237 8 2014–20 2014–20 NN www-irs-gov-3280 237 9 Postponement postponement NN www-irs-gov-3280 237 10 of of IN www-irs-gov-3280 237 11 Deadline Deadline NNP www-irs-gov-3280 237 12 for for IN www-irs-gov-3280 237 13 Making make VBG www-irs-gov-3280 237 14 an an DT www-irs-gov-3280 237 15 Election election NN www-irs-gov-3280 237 16 to to IN www-irs-gov-3280 237 17 Deduct Deduct NNP www-irs-gov-3280 237 18 for for IN www-irs-gov-3280 237 19 the the DT www-irs-gov-3280 237 20 Preceding Preceding NNP www-irs-gov-3280 237 21 Taxable Taxable NNP www-irs-gov-3280 237 22 Year Year NNP www-irs-gov-3280 237 23 Losses Losses NNPS www-irs-gov-3280 237 24 Attributable attributable JJ www-irs-gov-3280 237 25 to to IN www-irs-gov-3280 237 26 Colorado Colorado NNP www-irs-gov-3280 237 27 Severe Severe NNP www-irs-gov-3280 237 28 Storms Storms NNP www-irs-gov-3280 237 29 , , , www-irs-gov-3280 237 30 Flooding Flooding NNP www-irs-gov-3280 237 31 , , , www-irs-gov-3280 237 32 Landslides Landslides NNP www-irs-gov-3280 237 33 , , , www-irs-gov-3280 237 34 and and CC www-irs-gov-3280 237 35 Mudslides mudslide VBZ www-irs-gov-3280 237 36 PURPOSE PURPOSE NNP www-irs-gov-3280 237 37 This this DT www-irs-gov-3280 237 38 Notice notice NN www-irs-gov-3280 237 39 postpones postpone NNS www-irs-gov-3280 237 40 until until IN www-irs-gov-3280 237 41 October October NNP www-irs-gov-3280 237 42 15 15 CD www-irs-gov-3280 237 43 , , , www-irs-gov-3280 237 44 2014 2014 CD www-irs-gov-3280 237 45 , , , www-irs-gov-3280 237 46 the the DT www-irs-gov-3280 237 47 deadline deadline NN www-irs-gov-3280 237 48 to to TO www-irs-gov-3280 237 49 make make VB www-irs-gov-3280 237 50 an an DT www-irs-gov-3280 237 51 election election NN www-irs-gov-3280 237 52 under under IN www-irs-gov-3280 237 53 § § CD www-irs-gov-3280 237 54 165(i 165(i CD www-irs-gov-3280 237 55 ) ) -RRB- www-irs-gov-3280 237 56 of of IN www-irs-gov-3280 237 57 the the DT www-irs-gov-3280 237 58 Internal Internal NNP www-irs-gov-3280 237 59 Revenue Revenue NNP www-irs-gov-3280 237 60 Code Code NNP www-irs-gov-3280 237 61 to to TO www-irs-gov-3280 237 62 deduct deduct VB www-irs-gov-3280 237 63 in in IN www-irs-gov-3280 237 64 the the DT www-irs-gov-3280 237 65 preceding precede VBG www-irs-gov-3280 237 66 taxable taxable JJ www-irs-gov-3280 237 67 year year NN www-irs-gov-3280 237 68 losses loss NNS www-irs-gov-3280 237 69 attributable attributable JJ www-irs-gov-3280 237 70 to to TO www-irs-gov-3280 237 71 damage damage VB www-irs-gov-3280 237 72 from from IN www-irs-gov-3280 237 73 severe severe JJ www-irs-gov-3280 237 74 storms storm NNS www-irs-gov-3280 237 75 , , , www-irs-gov-3280 237 76 flooding flooding NN www-irs-gov-3280 237 77 , , , www-irs-gov-3280 237 78 landslides landslide NNS www-irs-gov-3280 237 79 , , , www-irs-gov-3280 237 80 and and CC www-irs-gov-3280 237 81 mudslides mudslide NNS www-irs-gov-3280 237 82 sustained sustain VBN www-irs-gov-3280 237 83 in in IN www-irs-gov-3280 237 84 a a DT www-irs-gov-3280 237 85 federally federally RB www-irs-gov-3280 237 86 declared declare VBN www-irs-gov-3280 237 87 disaster disaster NN www-irs-gov-3280 237 88 area area NN www-irs-gov-3280 237 89 in in IN www-irs-gov-3280 237 90 Colorado Colorado NNP www-irs-gov-3280 237 91 . . . www-irs-gov-3280 238 1 This this DT www-irs-gov-3280 238 2 postponement postponement NN www-irs-gov-3280 238 3 is be VBZ www-irs-gov-3280 238 4 granted grant VBN www-irs-gov-3280 238 5 under under IN www-irs-gov-3280 238 6 § § CD www-irs-gov-3280 238 7 7508A. 7508a. NN www-irs-gov-3280 239 1 BACKGROUND background NN www-irs-gov-3280 239 2 From from IN www-irs-gov-3280 239 3 September September NNP www-irs-gov-3280 239 4 11 11 CD www-irs-gov-3280 239 5 through through IN www-irs-gov-3280 239 6 September September NNP www-irs-gov-3280 239 7 30 30 CD www-irs-gov-3280 239 8 , , , www-irs-gov-3280 239 9 2013 2013 CD www-irs-gov-3280 239 10 , , , www-irs-gov-3280 239 11 severe severe JJ www-irs-gov-3280 239 12 storms storm NNS www-irs-gov-3280 239 13 , , , www-irs-gov-3280 239 14 flooding flooding NN www-irs-gov-3280 239 15 , , , www-irs-gov-3280 239 16 landslides landslide NNS www-irs-gov-3280 239 17 , , , www-irs-gov-3280 239 18 and and CC www-irs-gov-3280 239 19 mudslides mudslide NNS www-irs-gov-3280 239 20 in in IN www-irs-gov-3280 239 21 Colorado Colorado NNP www-irs-gov-3280 239 22 ( ( -LRB- www-irs-gov-3280 239 23 Colorado Colorado NNP www-irs-gov-3280 239 24 major major JJ www-irs-gov-3280 239 25 flooding flooding NN www-irs-gov-3280 239 26 event event NN www-irs-gov-3280 239 27 ) ) -RRB- www-irs-gov-3280 239 28 caused cause VBD www-irs-gov-3280 239 29 significant significant JJ www-irs-gov-3280 239 30 damage damage NN www-irs-gov-3280 239 31 . . . www-irs-gov-3280 240 1 The the DT www-irs-gov-3280 240 2 President President NNP www-irs-gov-3280 240 3 of of IN www-irs-gov-3280 240 4 the the DT www-irs-gov-3280 240 5 United United NNP www-irs-gov-3280 240 6 States States NNP www-irs-gov-3280 240 7 issued issue VBD www-irs-gov-3280 240 8 major major JJ www-irs-gov-3280 240 9 disaster disaster NN www-irs-gov-3280 240 10 and and CC www-irs-gov-3280 240 11 emergency emergency NN www-irs-gov-3280 240 12 declarations declaration NNS www-irs-gov-3280 240 13 under under IN www-irs-gov-3280 240 14 the the DT www-irs-gov-3280 240 15 authority authority NN www-irs-gov-3280 240 16 of of IN www-irs-gov-3280 240 17 the the DT www-irs-gov-3280 240 18 Robert Robert NNP www-irs-gov-3280 240 19 T. T. NNP www-irs-gov-3280 240 20 Stafford Stafford NNP www-irs-gov-3280 240 21 Disaster Disaster NNP www-irs-gov-3280 240 22 Relief Relief NNP www-irs-gov-3280 240 23 and and CC www-irs-gov-3280 240 24 Emergency Emergency NNP www-irs-gov-3280 240 25 Assistance Assistance NNP www-irs-gov-3280 240 26 Act Act NNP www-irs-gov-3280 240 27 , , , www-irs-gov-3280 240 28 42 42 CD www-irs-gov-3280 240 29 U.S.C. U.S.C. NNS www-irs-gov-3280 241 1 § § ADD www-irs-gov-3280 241 2 § § ADD www-irs-gov-3280 241 3 5121–5206 5121–5206 CD www-irs-gov-3280 241 4 ( ( -LRB- www-irs-gov-3280 241 5 Stafford Stafford NNP www-irs-gov-3280 241 6 Act Act NNP www-irs-gov-3280 241 7 ) ) -RRB- www-irs-gov-3280 241 8 , , , www-irs-gov-3280 241 9 for for IN www-irs-gov-3280 241 10 certain certain JJ www-irs-gov-3280 241 11 areas area NNS www-irs-gov-3280 241 12 in in IN www-irs-gov-3280 241 13 Colorado Colorado NNP www-irs-gov-3280 241 14 . . . www-irs-gov-3280 242 1 The the DT www-irs-gov-3280 242 2 Federal Federal NNP www-irs-gov-3280 242 3 Emergency Emergency NNP www-irs-gov-3280 242 4 Management Management NNP www-irs-gov-3280 242 5 Agency Agency NNP www-irs-gov-3280 242 6 ( ( -LRB- www-irs-gov-3280 242 7 FEMA FEMA NNP www-irs-gov-3280 242 8 ) ) -RRB- www-irs-gov-3280 242 9 determined determine VBD www-irs-gov-3280 242 10 certain certain JJ www-irs-gov-3280 242 11 areas area NNS www-irs-gov-3280 242 12 within within IN www-irs-gov-3280 242 13 Colorado Colorado NNP www-irs-gov-3280 242 14 to to TO www-irs-gov-3280 242 15 be be VB www-irs-gov-3280 242 16 eligible eligible JJ www-irs-gov-3280 242 17 for for IN www-irs-gov-3280 242 18 Public public JJ www-irs-gov-3280 242 19 Assistance assistance NN www-irs-gov-3280 242 20 or or CC www-irs-gov-3280 242 21 Public public JJ www-irs-gov-3280 242 22 Assistance assistance NN www-irs-gov-3280 242 23 and and CC www-irs-gov-3280 242 24 Individual individual JJ www-irs-gov-3280 242 25 Assistance assistance NN www-irs-gov-3280 242 26 under under IN www-irs-gov-3280 242 27 the the DT www-irs-gov-3280 242 28 Stafford Stafford NNP www-irs-gov-3280 242 29 Act Act NNP www-irs-gov-3280 242 30 . . . www-irs-gov-3280 243 1 Section section NN www-irs-gov-3280 243 2 165(i 165(i CD www-irs-gov-3280 243 3 ) ) -RRB- www-irs-gov-3280 243 4 provides provide VBZ www-irs-gov-3280 243 5 that that IN www-irs-gov-3280 243 6 if if IN www-irs-gov-3280 243 7 a a DT www-irs-gov-3280 243 8 taxpayer taxpayer NN www-irs-gov-3280 243 9 sustains sustain VBZ www-irs-gov-3280 243 10 a a DT www-irs-gov-3280 243 11 loss loss NN www-irs-gov-3280 243 12 attributable attributable JJ www-irs-gov-3280 243 13 to to IN www-irs-gov-3280 243 14 a a DT www-irs-gov-3280 243 15 federally federally RB www-irs-gov-3280 243 16 declared declare VBN www-irs-gov-3280 243 17 disaster disaster NN www-irs-gov-3280 243 18 occurring occur VBG www-irs-gov-3280 243 19 in in IN www-irs-gov-3280 243 20 a a DT www-irs-gov-3280 243 21 disaster disaster NN www-irs-gov-3280 243 22 area area NN www-irs-gov-3280 243 23 , , , www-irs-gov-3280 243 24 the the DT www-irs-gov-3280 243 25 taxpayer taxpayer NN www-irs-gov-3280 243 26 may may MD www-irs-gov-3280 243 27 elect elect VB www-irs-gov-3280 243 28 to to TO www-irs-gov-3280 243 29 deduct deduct VB www-irs-gov-3280 243 30 that that DT www-irs-gov-3280 243 31 loss loss NN www-irs-gov-3280 243 32 on on IN www-irs-gov-3280 243 33 the the DT www-irs-gov-3280 243 34 taxpayer taxpayer NN www-irs-gov-3280 243 35 ’s ’s POS www-irs-gov-3280 243 36 return return NN www-irs-gov-3280 243 37 for for IN www-irs-gov-3280 243 38 the the DT www-irs-gov-3280 243 39 taxable taxable JJ www-irs-gov-3280 243 40 year year NN www-irs-gov-3280 243 41 immediately immediately RB www-irs-gov-3280 243 42 preceding precede VBG www-irs-gov-3280 243 43 the the DT www-irs-gov-3280 243 44 taxable taxable JJ www-irs-gov-3280 243 45 year year NN www-irs-gov-3280 243 46 in in IN www-irs-gov-3280 243 47 which which WDT www-irs-gov-3280 243 48 the the DT www-irs-gov-3280 243 49 disaster disaster NN www-irs-gov-3280 243 50 occurred occur VBD www-irs-gov-3280 243 51 . . . www-irs-gov-3280 244 1 For for IN www-irs-gov-3280 244 2 purposes purpose NNS www-irs-gov-3280 244 3 of of IN www-irs-gov-3280 244 4 § § CD www-irs-gov-3280 244 5 165(i 165(i CD www-irs-gov-3280 244 6 ) ) -RRB- www-irs-gov-3280 244 7 , , , www-irs-gov-3280 244 8 a a DT www-irs-gov-3280 244 9 federally federally RB www-irs-gov-3280 244 10 declared declare VBN www-irs-gov-3280 244 11 disaster disaster NN www-irs-gov-3280 244 12 is be VBZ www-irs-gov-3280 244 13 a a DT www-irs-gov-3280 244 14 disaster disaster NN www-irs-gov-3280 244 15 determined determine VBN www-irs-gov-3280 244 16 by by IN www-irs-gov-3280 244 17 the the DT www-irs-gov-3280 244 18 President President NNP www-irs-gov-3280 244 19 to to TO www-irs-gov-3280 244 20 warrant warrant VB www-irs-gov-3280 244 21 assistance assistance NN www-irs-gov-3280 244 22 by by IN www-irs-gov-3280 244 23 the the DT www-irs-gov-3280 244 24 Federal Federal NNP www-irs-gov-3280 244 25 Government Government NNP www-irs-gov-3280 244 26 under under IN www-irs-gov-3280 244 27 the the DT www-irs-gov-3280 244 28 Stafford Stafford NNP www-irs-gov-3280 244 29 Act Act NNP www-irs-gov-3280 244 30 ( ( -LRB- www-irs-gov-3280 244 31 including include VBG www-irs-gov-3280 244 32 a a DT www-irs-gov-3280 244 33 disaster disaster NN www-irs-gov-3280 244 34 for for IN www-irs-gov-3280 244 35 which which WDT www-irs-gov-3280 244 36 the the DT www-irs-gov-3280 244 37 President President NNP www-irs-gov-3280 244 38 issues issue VBZ www-irs-gov-3280 244 39 a a DT www-irs-gov-3280 244 40 major major JJ www-irs-gov-3280 244 41 disaster disaster NN www-irs-gov-3280 244 42 declaration declaration NN www-irs-gov-3280 244 43 or or CC www-irs-gov-3280 244 44 an an DT www-irs-gov-3280 244 45 emergency emergency NN www-irs-gov-3280 244 46 declaration declaration NN www-irs-gov-3280 244 47 ) ) -RRB- www-irs-gov-3280 244 48 , , , www-irs-gov-3280 244 49 and and CC www-irs-gov-3280 244 50 a a DT www-irs-gov-3280 244 51 disaster disaster NN www-irs-gov-3280 244 52 area area NN www-irs-gov-3280 244 53 is be VBZ www-irs-gov-3280 244 54 the the DT www-irs-gov-3280 244 55 area area NN www-irs-gov-3280 244 56 so so RB www-irs-gov-3280 244 57 determined determined JJ www-irs-gov-3280 244 58 to to TO www-irs-gov-3280 244 59 be be VB www-irs-gov-3280 244 60 eligible eligible JJ www-irs-gov-3280 244 61 for for IN www-irs-gov-3280 244 62 such such JJ www-irs-gov-3280 244 63 assistance assistance NN www-irs-gov-3280 244 64 . . . www-irs-gov-3280 245 1 See see VB www-irs-gov-3280 245 2 § § CD www-irs-gov-3280 245 3 165(h)(3)(C 165(h)(3)(c CD www-irs-gov-3280 245 4 ) ) -RRB- www-irs-gov-3280 245 5 and and CC www-irs-gov-3280 245 6 42 42 CD www-irs-gov-3280 245 7 U.S.C. U.S.C. NNS www-irs-gov-3280 246 1 § § ADD www-irs-gov-3280 246 2 5122 5122 CD www-irs-gov-3280 246 3 . . . www-irs-gov-3280 247 1 Section section NN www-irs-gov-3280 247 2 1.165–11(e 1.165–11(e NN www-irs-gov-3280 247 3 ) ) -RRB- www-irs-gov-3280 247 4 of of IN www-irs-gov-3280 247 5 the the DT www-irs-gov-3280 247 6 Income Income NNP www-irs-gov-3280 247 7 Tax Tax NNP www-irs-gov-3280 247 8 Regulations Regulations NNPS www-irs-gov-3280 247 9 requires require VBZ www-irs-gov-3280 247 10 a a DT www-irs-gov-3280 247 11 taxpayer taxpayer NN www-irs-gov-3280 247 12 to to TO www-irs-gov-3280 247 13 make make VB www-irs-gov-3280 247 14 the the DT www-irs-gov-3280 247 15 § § NNS www-irs-gov-3280 247 16 165(i 165(i CD www-irs-gov-3280 247 17 ) ) -RRB- www-irs-gov-3280 247 18 election election NN www-irs-gov-3280 247 19 by by IN www-irs-gov-3280 247 20 filing file VBG www-irs-gov-3280 247 21 a a DT www-irs-gov-3280 247 22 return return NN www-irs-gov-3280 247 23 , , , www-irs-gov-3280 247 24 an an DT www-irs-gov-3280 247 25 amended amend VBN www-irs-gov-3280 247 26 return return NN www-irs-gov-3280 247 27 , , , www-irs-gov-3280 247 28 or or CC www-irs-gov-3280 247 29 a a DT www-irs-gov-3280 247 30 refund refund NN www-irs-gov-3280 247 31 claim claim NN www-irs-gov-3280 247 32 on on IN www-irs-gov-3280 247 33 or or CC www-irs-gov-3280 247 34 before before IN www-irs-gov-3280 247 35 the the DT www-irs-gov-3280 247 36 later later JJ www-irs-gov-3280 247 37 of of IN www-irs-gov-3280 247 38 : : : www-irs-gov-3280 247 39 ( ( -LRB- www-irs-gov-3280 247 40 1 1 LS www-irs-gov-3280 247 41 ) ) -RRB- www-irs-gov-3280 247 42 the the DT www-irs-gov-3280 247 43 due due JJ www-irs-gov-3280 247 44 date date NN www-irs-gov-3280 247 45 of of IN www-irs-gov-3280 247 46 the the DT www-irs-gov-3280 247 47 taxpayer taxpayer NN www-irs-gov-3280 247 48 ’s ’s POS www-irs-gov-3280 247 49 income income NN www-irs-gov-3280 247 50 tax tax NN www-irs-gov-3280 247 51 return return NN www-irs-gov-3280 247 52 ( ( -LRB- www-irs-gov-3280 247 53 determined determine VBN www-irs-gov-3280 247 54 without without IN www-irs-gov-3280 247 55 regard regard NN www-irs-gov-3280 247 56 to to IN www-irs-gov-3280 247 57 any any DT www-irs-gov-3280 247 58 extension extension NN www-irs-gov-3280 247 59 of of IN www-irs-gov-3280 247 60 time time NN www-irs-gov-3280 247 61 for for IN www-irs-gov-3280 247 62 filing file VBG www-irs-gov-3280 247 63 the the DT www-irs-gov-3280 247 64 return return NN www-irs-gov-3280 247 65 ) ) -RRB- www-irs-gov-3280 247 66 for for IN www-irs-gov-3280 247 67 the the DT www-irs-gov-3280 247 68 taxable taxable JJ www-irs-gov-3280 247 69 year year NN www-irs-gov-3280 247 70 in in IN www-irs-gov-3280 247 71 which which WDT www-irs-gov-3280 247 72 the the DT www-irs-gov-3280 247 73 disaster disaster NN www-irs-gov-3280 247 74 actually actually RB www-irs-gov-3280 247 75 occurred occur VBD www-irs-gov-3280 247 76 ; ; : www-irs-gov-3280 247 77 or or CC www-irs-gov-3280 247 78 ( ( -LRB- www-irs-gov-3280 247 79 2 2 LS www-irs-gov-3280 247 80 ) ) -RRB- www-irs-gov-3280 247 81 the the DT www-irs-gov-3280 247 82 due due JJ www-irs-gov-3280 247 83 date date NN www-irs-gov-3280 247 84 of of IN www-irs-gov-3280 247 85 the the DT www-irs-gov-3280 247 86 taxpayer taxpayer NN www-irs-gov-3280 247 87 ’s ’s POS www-irs-gov-3280 247 88 income income NN www-irs-gov-3280 247 89 tax tax NN www-irs-gov-3280 247 90 return return NN www-irs-gov-3280 247 91 ( ( -LRB- www-irs-gov-3280 247 92 determined determine VBN www-irs-gov-3280 247 93 with with IN www-irs-gov-3280 247 94 regard regard NN www-irs-gov-3280 247 95 to to IN www-irs-gov-3280 247 96 any any DT www-irs-gov-3280 247 97 extension extension NN www-irs-gov-3280 247 98 of of IN www-irs-gov-3280 247 99 time time NN www-irs-gov-3280 247 100 for for IN www-irs-gov-3280 247 101 filing file VBG www-irs-gov-3280 247 102 the the DT www-irs-gov-3280 247 103 return return NN www-irs-gov-3280 247 104 ) ) -RRB- www-irs-gov-3280 247 105 for for IN www-irs-gov-3280 247 106 the the DT www-irs-gov-3280 247 107 immediately immediately RB www-irs-gov-3280 247 108 preceding precede VBG www-irs-gov-3280 247 109 taxable taxable JJ www-irs-gov-3280 247 110 year year NN www-irs-gov-3280 247 111 . . . www-irs-gov-3280 248 1 Section section NN www-irs-gov-3280 248 2 1.165–11(e 1.165–11(e NN www-irs-gov-3280 248 3 ) ) -RRB- www-irs-gov-3280 248 4 provides provide VBZ www-irs-gov-3280 248 5 that that IN www-irs-gov-3280 248 6 the the DT www-irs-gov-3280 248 7 return return NN www-irs-gov-3280 248 8 or or CC www-irs-gov-3280 248 9 claim claim NN www-irs-gov-3280 248 10 should should MD www-irs-gov-3280 248 11 specify specify VB www-irs-gov-3280 248 12 the the DT www-irs-gov-3280 248 13 date date NN www-irs-gov-3280 248 14 or or CC www-irs-gov-3280 248 15 dates date NNS www-irs-gov-3280 248 16 of of IN www-irs-gov-3280 248 17 the the DT www-irs-gov-3280 248 18 disaster disaster NN www-irs-gov-3280 248 19 that that WDT www-irs-gov-3280 248 20 gave give VBD www-irs-gov-3280 248 21 rise rise NN www-irs-gov-3280 248 22 to to IN www-irs-gov-3280 248 23 the the DT www-irs-gov-3280 248 24 loss loss NN www-irs-gov-3280 248 25 , , , www-irs-gov-3280 248 26 and and CC www-irs-gov-3280 248 27 the the DT www-irs-gov-3280 248 28 city city NN www-irs-gov-3280 248 29 , , , www-irs-gov-3280 248 30 town town NN www-irs-gov-3280 248 31 , , , www-irs-gov-3280 248 32 county county NN www-irs-gov-3280 248 33 , , , www-irs-gov-3280 248 34 and and CC www-irs-gov-3280 248 35 State State NNP www-irs-gov-3280 248 36 in in IN www-irs-gov-3280 248 37 which which WDT www-irs-gov-3280 248 38 the the DT www-irs-gov-3280 248 39 property property NN www-irs-gov-3280 248 40 that that WDT www-irs-gov-3280 248 41 was be VBD www-irs-gov-3280 248 42 damaged damage VBN www-irs-gov-3280 248 43 or or CC www-irs-gov-3280 248 44 destroyed destroy VBN www-irs-gov-3280 248 45 was be VBD www-irs-gov-3280 248 46 located locate VBN www-irs-gov-3280 248 47 at at IN www-irs-gov-3280 248 48 the the DT www-irs-gov-3280 248 49 time time NN www-irs-gov-3280 248 50 of of IN www-irs-gov-3280 248 51 the the DT www-irs-gov-3280 248 52 disaster disaster NN www-irs-gov-3280 248 53 . . . www-irs-gov-3280 249 1 In in IN www-irs-gov-3280 249 2 general general JJ www-irs-gov-3280 249 3 , , , www-irs-gov-3280 249 4 the the DT www-irs-gov-3280 249 5 election election NN www-irs-gov-3280 249 6 is be VBZ www-irs-gov-3280 249 7 irrevocable irrevocable JJ www-irs-gov-3280 249 8 90 90 CD www-irs-gov-3280 249 9 days day NNS www-irs-gov-3280 249 10 after after IN www-irs-gov-3280 249 11 the the DT www-irs-gov-3280 249 12 taxpayer taxpayer NN www-irs-gov-3280 249 13 makes make VBZ www-irs-gov-3280 249 14 the the DT www-irs-gov-3280 249 15 election election NN www-irs-gov-3280 249 16 . . . www-irs-gov-3280 250 1 Section section NN www-irs-gov-3280 250 2 7508A 7508A NNP www-irs-gov-3280 250 3 provides provide VBZ www-irs-gov-3280 250 4 the the DT www-irs-gov-3280 250 5 Secretary Secretary NNP www-irs-gov-3280 250 6 of of IN www-irs-gov-3280 250 7 the the DT www-irs-gov-3280 250 8 Treasury Treasury NNP www-irs-gov-3280 250 9 with with IN www-irs-gov-3280 250 10 authority authority NN www-irs-gov-3280 250 11 to to TO www-irs-gov-3280 250 12 postpone postpone VB www-irs-gov-3280 250 13 the the DT www-irs-gov-3280 250 14 time time NN www-irs-gov-3280 250 15 for for IN www-irs-gov-3280 250 16 performing perform VBG www-irs-gov-3280 250 17 certain certain JJ www-irs-gov-3280 250 18 acts act NNS www-irs-gov-3280 250 19 under under IN www-irs-gov-3280 250 20 the the DT www-irs-gov-3280 250 21 internal internal JJ www-irs-gov-3280 250 22 revenue revenue NN www-irs-gov-3280 250 23 laws law NNS www-irs-gov-3280 250 24 for for IN www-irs-gov-3280 250 25 up up IN www-irs-gov-3280 250 26 to to TO www-irs-gov-3280 250 27 one one CD www-irs-gov-3280 250 28 year year NN www-irs-gov-3280 250 29 for for IN www-irs-gov-3280 250 30 a a DT www-irs-gov-3280 250 31 taxpayer taxpayer NN www-irs-gov-3280 250 32 affected affect VBN www-irs-gov-3280 250 33 by by IN www-irs-gov-3280 250 34 a a DT www-irs-gov-3280 250 35 federally federally RB www-irs-gov-3280 250 36 declared declare VBN www-irs-gov-3280 250 37 disaster disaster NN www-irs-gov-3280 250 38 . . . www-irs-gov-3280 251 1 Section section NN www-irs-gov-3280 251 2 301.7508A–1(c)(1 301.7508a–1(c)(1 CD www-irs-gov-3280 251 3 ) ) -RRB- www-irs-gov-3280 251 4 of of IN www-irs-gov-3280 251 5 the the DT www-irs-gov-3280 251 6 Regulations Regulations NNPS www-irs-gov-3280 251 7 on on IN www-irs-gov-3280 251 8 Procedure Procedure NNP www-irs-gov-3280 251 9 and and CC www-irs-gov-3280 251 10 Administration Administration NNP www-irs-gov-3280 251 11 lists list NNS www-irs-gov-3280 251 12 several several JJ www-irs-gov-3280 251 13 specific specific JJ www-irs-gov-3280 251 14 acts act NNS www-irs-gov-3280 251 15 performed perform VBN www-irs-gov-3280 251 16 by by IN www-irs-gov-3280 251 17 taxpayers taxpayer NNS www-irs-gov-3280 251 18 for for IN www-irs-gov-3280 251 19 which which WDT www-irs-gov-3280 251 20 § § NNS www-irs-gov-3280 251 21 7508A 7508A NNP www-irs-gov-3280 251 22 relief relief NN www-irs-gov-3280 251 23 may may MD www-irs-gov-3280 251 24 apply apply VB www-irs-gov-3280 251 25 , , , www-irs-gov-3280 251 26 and and CC www-irs-gov-3280 251 27 § § CD www-irs-gov-3280 251 28 301.7508A–1(c)(1)(vii 301.7508A–1(c)(1)(vii NNP www-irs-gov-3280 251 29 ) ) -RRB- www-irs-gov-3280 251 30 authorizes authorize VBZ www-irs-gov-3280 251 31 the the DT www-irs-gov-3280 251 32 IRS IRS NNP www-irs-gov-3280 251 33 and and CC www-irs-gov-3280 251 34 Treasury Treasury NNP www-irs-gov-3280 251 35 Department Department NNP www-irs-gov-3280 251 36 to to TO www-irs-gov-3280 251 37 specify specify VB www-irs-gov-3280 251 38 additional additional JJ www-irs-gov-3280 251 39 acts act NNS www-irs-gov-3280 251 40 . . . www-irs-gov-3280 252 1 Section section NN www-irs-gov-3280 252 2 301.7508A–1(d)(1 301.7508a–1(d)(1 CD www-irs-gov-3280 252 3 ) ) -RRB- www-irs-gov-3280 252 4 describes describe VBZ www-irs-gov-3280 252 5 several several JJ www-irs-gov-3280 252 6 types type NNS www-irs-gov-3280 252 7 of of IN www-irs-gov-3280 252 8 affected affected JJ www-irs-gov-3280 252 9 taxpayers taxpayer NNS www-irs-gov-3280 252 10 eligible eligible JJ www-irs-gov-3280 252 11 for for IN www-irs-gov-3280 252 12 relief relief NN www-irs-gov-3280 252 13 under under IN www-irs-gov-3280 252 14 § § CD www-irs-gov-3280 252 15 7508A. 7508a. NN www-irs-gov-3280 253 1 Section section NN www-irs-gov-3280 253 2 301.7508A–1(d)(1)(ix 301.7508a–1(d)(1)(ix JJ www-irs-gov-3280 253 3 ) ) -RRB- www-irs-gov-3280 253 4 authorizes authorize VBZ www-irs-gov-3280 253 5 the the DT www-irs-gov-3280 253 6 IRS IRS NNP www-irs-gov-3280 253 7 to to TO www-irs-gov-3280 253 8 determine determine VB www-irs-gov-3280 253 9 that that IN www-irs-gov-3280 253 10 any any DT www-irs-gov-3280 253 11 other other JJ www-irs-gov-3280 253 12 person person NN www-irs-gov-3280 253 13 is be VBZ www-irs-gov-3280 253 14 affected affect VBN www-irs-gov-3280 253 15 by by IN www-irs-gov-3280 253 16 a a DT www-irs-gov-3280 253 17 federally federally RB www-irs-gov-3280 253 18 declared declare VBN www-irs-gov-3280 253 19 disaster disaster NN www-irs-gov-3280 253 20 and and CC www-irs-gov-3280 253 21 therefore therefore RB www-irs-gov-3280 253 22 eligible eligible JJ www-irs-gov-3280 253 23 for for IN www-irs-gov-3280 253 24 relief relief NN www-irs-gov-3280 253 25 . . . www-irs-gov-3280 254 1 Under under IN www-irs-gov-3280 254 2 § § CD www-irs-gov-3280 254 3 301.7508A–1(d)(2 301.7508A–1(d)(2 NNP www-irs-gov-3280 254 4 ) ) -RRB- www-irs-gov-3280 254 5 , , , www-irs-gov-3280 254 6 the the DT www-irs-gov-3280 254 7 area area NN www-irs-gov-3280 254 8 of of IN www-irs-gov-3280 254 9 a a DT www-irs-gov-3280 254 10 federally federally RB www-irs-gov-3280 254 11 declared declare VBN www-irs-gov-3280 254 12 disaster disaster NN www-irs-gov-3280 254 13 for for IN www-irs-gov-3280 254 14 which which WDT www-irs-gov-3280 254 15 the the DT www-irs-gov-3280 254 16 IRS IRS NNP www-irs-gov-3280 254 17 has have VBZ www-irs-gov-3280 254 18 determined determine VBN www-irs-gov-3280 254 19 that that IN www-irs-gov-3280 254 20 the the DT www-irs-gov-3280 254 21 postponement postponement NN www-irs-gov-3280 254 22 of of IN www-irs-gov-3280 254 23 one one CD www-irs-gov-3280 254 24 or or CC www-irs-gov-3280 254 25 more more JJR www-irs-gov-3280 254 26 deadlines deadline NNS www-irs-gov-3280 254 27 applies apply VBZ www-irs-gov-3280 254 28 is be VBZ www-irs-gov-3280 254 29 referred refer VBN www-irs-gov-3280 254 30 to to IN www-irs-gov-3280 254 31 as as IN www-irs-gov-3280 254 32 a a DT www-irs-gov-3280 254 33 covered covered JJ www-irs-gov-3280 254 34 disaster disaster NN www-irs-gov-3280 254 35 area area NN www-irs-gov-3280 254 36 . . . www-irs-gov-3280 255 1 AFFECTED affect VBD www-irs-gov-3280 255 2 TAXPAYERS taxpayer NNS www-irs-gov-3280 255 3 FOR for IN www-irs-gov-3280 255 4 WHICH which WDT www-irs-gov-3280 255 5 THE the DT www-irs-gov-3280 255 6 SECTION section NN www-irs-gov-3280 255 7 165(i 165(i CD www-irs-gov-3280 255 8 ) ) -RRB- www-irs-gov-3280 255 9 DEADLINE DEADLINE NNP www-irs-gov-3280 255 10 IS be VBZ www-irs-gov-3280 255 11 POSTPONED postponed NN www-irs-gov-3280 255 12 Under under IN www-irs-gov-3280 255 13 the the DT www-irs-gov-3280 255 14 authority authority NN www-irs-gov-3280 255 15 of of IN www-irs-gov-3280 255 16 § § CD www-irs-gov-3280 255 17 7508A 7508A NNS www-irs-gov-3280 255 18 and and CC www-irs-gov-3280 255 19 § § CD www-irs-gov-3280 255 20 § § CD www-irs-gov-3280 255 21 301.7508A–1(c)(1)(vii 301.7508A–1(c)(1)(vii NNP www-irs-gov-3280 255 22 ) ) -RRB- www-irs-gov-3280 255 23 and and CC www-irs-gov-3280 255 24 301.7508A–1(d)(1)(ix 301.7508a–1(d)(1)(ix NN www-irs-gov-3280 255 25 ) ) -RRB- www-irs-gov-3280 255 26 , , , www-irs-gov-3280 255 27 the the DT www-irs-gov-3280 255 28 IRS IRS NNP www-irs-gov-3280 255 29 has have VBZ www-irs-gov-3280 255 30 determined determine VBN www-irs-gov-3280 255 31 that that IN www-irs-gov-3280 255 32 the the DT www-irs-gov-3280 255 33 areas area NNS www-irs-gov-3280 255 34 that that WDT www-irs-gov-3280 255 35 FEMA FEMA NNP www-irs-gov-3280 255 36 has have VBZ www-irs-gov-3280 255 37 determined determine VBN www-irs-gov-3280 255 38 to to TO www-irs-gov-3280 255 39 be be VB www-irs-gov-3280 255 40 eligible eligible JJ www-irs-gov-3280 255 41 for for IN www-irs-gov-3280 255 42 Public public JJ www-irs-gov-3280 255 43 Assistance assistance NN www-irs-gov-3280 255 44 or or CC www-irs-gov-3280 255 45 Public public JJ www-irs-gov-3280 255 46 Assistance assistance NN www-irs-gov-3280 255 47 and and CC www-irs-gov-3280 255 48 Individual individual JJ www-irs-gov-3280 255 49 Assistance assistance NN www-irs-gov-3280 255 50 pursuant pursuant JJ www-irs-gov-3280 255 51 to to IN www-irs-gov-3280 255 52 the the DT www-irs-gov-3280 255 53 major major JJ www-irs-gov-3280 255 54 disaster disaster NN www-irs-gov-3280 255 55 and and CC www-irs-gov-3280 255 56 emergency emergency NN www-irs-gov-3280 255 57 declarations declaration NNS www-irs-gov-3280 255 58 issued issue VBN www-irs-gov-3280 255 59 in in IN www-irs-gov-3280 255 60 response response NN www-irs-gov-3280 255 61 to to IN www-irs-gov-3280 255 62 the the DT www-irs-gov-3280 255 63 Colorado Colorado NNP www-irs-gov-3280 255 64 major major JJ www-irs-gov-3280 255 65 flooding flooding NN www-irs-gov-3280 255 66 event event NN www-irs-gov-3280 255 67 are be VBP www-irs-gov-3280 255 68 covered cover VBN www-irs-gov-3280 255 69 disaster disaster NN www-irs-gov-3280 255 70 areas area NNS www-irs-gov-3280 255 71 . . . www-irs-gov-3280 256 1 A a DT www-irs-gov-3280 256 2 list list NN www-irs-gov-3280 256 3 of of IN www-irs-gov-3280 256 4 those those DT www-irs-gov-3280 256 5 areas area NNS www-irs-gov-3280 256 6 is be VBZ www-irs-gov-3280 256 7 available available JJ www-irs-gov-3280 256 8 at at IN www-irs-gov-3280 256 9 the the DT www-irs-gov-3280 256 10 Federal Federal NNP www-irs-gov-3280 256 11 Emergency Emergency NNP www-irs-gov-3280 256 12 Management Management NNP www-irs-gov-3280 256 13 Agency Agency NNP www-irs-gov-3280 256 14 ( ( -LRB- www-irs-gov-3280 256 15 FEMA FEMA NNP www-irs-gov-3280 256 16 ) ) -RRB- www-irs-gov-3280 256 17 website website NN www-irs-gov-3280 256 18 at at IN www-irs-gov-3280 256 19 www.fema.gov/disaster www.fema.gov/disaster NNP www-irs-gov-3280 256 20 . . . www-irs-gov-3280 257 1 Under under IN www-irs-gov-3280 257 2 the the DT www-irs-gov-3280 257 3 authority authority NN www-irs-gov-3280 257 4 of of IN www-irs-gov-3280 257 5 § § CD www-irs-gov-3280 257 6 301.7508A–1(d)(1)(ix 301.7508a–1(d)(1)(ix CD www-irs-gov-3280 257 7 ) ) -RRB- www-irs-gov-3280 257 8 , , , www-irs-gov-3280 257 9 a a DT www-irs-gov-3280 257 10 taxpayer taxpayer NN www-irs-gov-3280 257 11 is be VBZ www-irs-gov-3280 257 12 an an DT www-irs-gov-3280 257 13 affected affected JJ www-irs-gov-3280 257 14 taxpayer taxpayer NN www-irs-gov-3280 257 15 to to TO www-irs-gov-3280 257 16 which which WDT www-irs-gov-3280 257 17 the the DT www-irs-gov-3280 257 18 postponement postponement NN www-irs-gov-3280 257 19 of of IN www-irs-gov-3280 257 20 the the DT www-irs-gov-3280 257 21 deadline deadline NN www-irs-gov-3280 257 22 for for IN www-irs-gov-3280 257 23 making make VBG www-irs-gov-3280 257 24 the the DT www-irs-gov-3280 257 25 § § NNS www-irs-gov-3280 257 26 165(i 165(i CD www-irs-gov-3280 257 27 ) ) -RRB- www-irs-gov-3280 257 28 election election NN www-irs-gov-3280 257 29 applies apply VBZ www-irs-gov-3280 257 30 if if IN www-irs-gov-3280 257 31 : : : www-irs-gov-3280 257 32 ( ( -LRB- www-irs-gov-3280 257 33 1 1 LS www-irs-gov-3280 257 34 ) ) -RRB- www-irs-gov-3280 257 35 the the DT www-irs-gov-3280 257 36 taxpayer taxpayer NN www-irs-gov-3280 257 37 sustained sustain VBD www-irs-gov-3280 257 38 a a DT www-irs-gov-3280 257 39 loss loss NN www-irs-gov-3280 257 40 attributable attributable JJ www-irs-gov-3280 257 41 to to IN www-irs-gov-3280 257 42 the the DT www-irs-gov-3280 257 43 Colorado Colorado NNP www-irs-gov-3280 257 44 major major JJ www-irs-gov-3280 257 45 flooding flooding NN www-irs-gov-3280 257 46 event event NN www-irs-gov-3280 257 47 ; ; : www-irs-gov-3280 257 48 ( ( -LRB- www-irs-gov-3280 257 49 2 2 LS www-irs-gov-3280 257 50 ) ) -RRB- www-irs-gov-3280 257 51 the the DT www-irs-gov-3280 257 52 loss loss NN www-irs-gov-3280 257 53 occurred occur VBD www-irs-gov-3280 257 54 in in IN www-irs-gov-3280 257 55 a a DT www-irs-gov-3280 257 56 covered cover VBN www-irs-gov-3280 257 57 disaster disaster NN www-irs-gov-3280 257 58 area area NN www-irs-gov-3280 257 59 for for IN www-irs-gov-3280 257 60 the the DT www-irs-gov-3280 257 61 Colorado Colorado NNP www-irs-gov-3280 257 62 major major JJ www-irs-gov-3280 257 63 flooding flooding NN www-irs-gov-3280 257 64 event event NN www-irs-gov-3280 257 65 ( ( -LRB- www-irs-gov-3280 257 66 regardless regardless RB www-irs-gov-3280 257 67 of of IN www-irs-gov-3280 257 68 whether whether IN www-irs-gov-3280 257 69 the the DT www-irs-gov-3280 257 70 taxpayer taxpayer NN www-irs-gov-3280 257 71 ’s ’s POS www-irs-gov-3280 257 72 principal principal JJ www-irs-gov-3280 257 73 residence residence NN www-irs-gov-3280 257 74 or or CC www-irs-gov-3280 257 75 principal principal JJ www-irs-gov-3280 257 76 place place NN www-irs-gov-3280 257 77 of of IN www-irs-gov-3280 257 78 business business NN www-irs-gov-3280 257 79 is be VBZ www-irs-gov-3280 257 80 in in IN www-irs-gov-3280 257 81 one one CD www-irs-gov-3280 257 82 of of IN www-irs-gov-3280 257 83 the the DT www-irs-gov-3280 257 84 covered covered JJ www-irs-gov-3280 257 85 disaster disaster NN www-irs-gov-3280 257 86 areas area NNS www-irs-gov-3280 257 87 ) ) -RRB- www-irs-gov-3280 257 88 ; ; : www-irs-gov-3280 257 89 and and CC www-irs-gov-3280 257 90 ( ( -LRB- www-irs-gov-3280 257 91 3 3 LS www-irs-gov-3280 257 92 ) ) -RRB- www-irs-gov-3280 257 93 the the DT www-irs-gov-3280 257 94 deadline deadline NN www-irs-gov-3280 257 95 for for IN www-irs-gov-3280 257 96 the the DT www-irs-gov-3280 257 97 taxpayer taxpayer NN www-irs-gov-3280 257 98 to to TO www-irs-gov-3280 257 99 make make VB www-irs-gov-3280 257 100 a a DT www-irs-gov-3280 257 101 § § CD www-irs-gov-3280 257 102 165(i 165(i CD www-irs-gov-3280 257 103 ) ) -RRB- www-irs-gov-3280 257 104 election election NN www-irs-gov-3280 257 105 for for IN www-irs-gov-3280 257 106 that that DT www-irs-gov-3280 257 107 loss loss NN www-irs-gov-3280 257 108 , , , www-irs-gov-3280 257 109 but but CC www-irs-gov-3280 257 110 for for IN www-irs-gov-3280 257 111 this this DT www-irs-gov-3280 257 112 notice notice NN www-irs-gov-3280 257 113 , , , www-irs-gov-3280 257 114 would would MD www-irs-gov-3280 257 115 be be VB www-irs-gov-3280 257 116 before before IN www-irs-gov-3280 257 117 October October NNP www-irs-gov-3280 257 118 15 15 CD www-irs-gov-3280 257 119 , , , www-irs-gov-3280 257 120 2014 2014 CD www-irs-gov-3280 257 121 . . . www-irs-gov-3280 258 1 Affected affect VBN www-irs-gov-3280 258 2 taxpayers taxpayer NNS www-irs-gov-3280 258 3 for for IN www-irs-gov-3280 258 4 purposes purpose NNS www-irs-gov-3280 258 5 of of IN www-irs-gov-3280 258 6 this this DT www-irs-gov-3280 258 7 notice notice NN www-irs-gov-3280 258 8 are be VBP www-irs-gov-3280 258 9 not not RB www-irs-gov-3280 258 10 affected affect VBN www-irs-gov-3280 258 11 taxpayers taxpayer NNS www-irs-gov-3280 258 12 for for IN www-irs-gov-3280 258 13 purposes purpose NNS www-irs-gov-3280 258 14 of of IN www-irs-gov-3280 258 15 other other JJ www-irs-gov-3280 258 16 relief relief NN www-irs-gov-3280 258 17 provided provide VBN www-irs-gov-3280 258 18 by by IN www-irs-gov-3280 258 19 the the DT www-irs-gov-3280 258 20 IRS IRS NNP www-irs-gov-3280 258 21 unless unless IN www-irs-gov-3280 258 22 the the DT www-irs-gov-3280 258 23 taxpayer taxpayer NN www-irs-gov-3280 258 24 separately separately RB www-irs-gov-3280 258 25 qualifies qualify VBZ www-irs-gov-3280 258 26 as as IN www-irs-gov-3280 258 27 an an DT www-irs-gov-3280 258 28 affected affected JJ www-irs-gov-3280 258 29 taxpayer taxpayer NN www-irs-gov-3280 258 30 under under IN www-irs-gov-3280 258 31 other other JJ www-irs-gov-3280 258 32 guidance guidance NN www-irs-gov-3280 258 33 issued issue VBN www-irs-gov-3280 258 34 by by IN www-irs-gov-3280 258 35 the the DT www-irs-gov-3280 258 36 IRS IRS NNP www-irs-gov-3280 258 37 . . . www-irs-gov-3280 259 1 GRANT grant NN www-irs-gov-3280 259 2 OF of IN www-irs-gov-3280 259 3 RELIEF relief NN www-irs-gov-3280 259 4 Under under IN www-irs-gov-3280 259 5 the the DT www-irs-gov-3280 259 6 authority authority NN www-irs-gov-3280 259 7 of of IN www-irs-gov-3280 259 8 § § CD www-irs-gov-3280 259 9 7508A 7508A NNP www-irs-gov-3280 259 10 , , , www-irs-gov-3280 259 11 the the DT www-irs-gov-3280 259 12 IRS IRS NNP www-irs-gov-3280 259 13 grants grant NNS www-irs-gov-3280 259 14 affected affect VBD www-irs-gov-3280 259 15 taxpayers taxpayer NNS www-irs-gov-3280 259 16 , , , www-irs-gov-3280 259 17 as as IN www-irs-gov-3280 259 18 defined define VBN www-irs-gov-3280 259 19 above above RB www-irs-gov-3280 259 20 , , , www-irs-gov-3280 259 21 a a DT www-irs-gov-3280 259 22 postponement postponement NN www-irs-gov-3280 259 23 to to IN www-irs-gov-3280 259 24 October October NNP www-irs-gov-3280 259 25 15 15 CD www-irs-gov-3280 259 26 , , , www-irs-gov-3280 259 27 2014 2014 CD www-irs-gov-3280 259 28 , , , www-irs-gov-3280 259 29 to to TO www-irs-gov-3280 259 30 make make VB www-irs-gov-3280 259 31 an an DT www-irs-gov-3280 259 32 election election NN www-irs-gov-3280 259 33 under under IN www-irs-gov-3280 259 34 § § CD www-irs-gov-3280 259 35 165(i 165(i CD www-irs-gov-3280 259 36 ) ) -RRB- www-irs-gov-3280 259 37 for for IN www-irs-gov-3280 259 38 losses loss NNS www-irs-gov-3280 259 39 attributable attributable JJ www-irs-gov-3280 259 40 to to IN www-irs-gov-3280 259 41 the the DT www-irs-gov-3280 259 42 Colorado Colorado NNP www-irs-gov-3280 259 43 major major JJ www-irs-gov-3280 259 44 flooding flooding NN www-irs-gov-3280 259 45 event event NN www-irs-gov-3280 259 46 . . . www-irs-gov-3280 260 1 To to TO www-irs-gov-3280 260 2 assist assist VB www-irs-gov-3280 260 3 the the DT www-irs-gov-3280 260 4 IRS IRS NNP www-irs-gov-3280 260 5 in in IN www-irs-gov-3280 260 6 identifying identify VBG www-irs-gov-3280 260 7 affected affected JJ www-irs-gov-3280 260 8 taxpayers taxpayer NNS www-irs-gov-3280 260 9 to to TO www-irs-gov-3280 260 10 ensure ensure VB www-irs-gov-3280 260 11 that that IN www-irs-gov-3280 260 12 they -PRON- PRP www-irs-gov-3280 260 13 receive receive VBP www-irs-gov-3280 260 14 this this DT www-irs-gov-3280 260 15 postponement postponement NN www-irs-gov-3280 260 16 of of IN www-irs-gov-3280 260 17 the the DT www-irs-gov-3280 260 18 deadline deadline NN www-irs-gov-3280 260 19 to to TO www-irs-gov-3280 260 20 make make VB www-irs-gov-3280 260 21 the the DT www-irs-gov-3280 260 22 § § NNS www-irs-gov-3280 260 23 165(i 165(i CD www-irs-gov-3280 260 24 ) ) -RRB- www-irs-gov-3280 260 25 election election NN www-irs-gov-3280 260 26 , , , www-irs-gov-3280 260 27 affected affect VBN www-irs-gov-3280 260 28 taxpayers taxpayer NNS www-irs-gov-3280 260 29 should should MD www-irs-gov-3280 260 30 include include VB www-irs-gov-3280 260 31 a a DT www-irs-gov-3280 260 32 reference reference NN www-irs-gov-3280 260 33 to to IN www-irs-gov-3280 260 34 this this DT www-irs-gov-3280 260 35 notice notice NN www-irs-gov-3280 260 36 , , , www-irs-gov-3280 260 37 Notice Notice NNP www-irs-gov-3280 260 38 2014–20 2014–20 CD www-irs-gov-3280 260 39 , , , www-irs-gov-3280 260 40 with with IN www-irs-gov-3280 260 41 their -PRON- PRP$ www-irs-gov-3280 260 42 return return NN www-irs-gov-3280 260 43 , , , www-irs-gov-3280 260 44 amended amend VBN www-irs-gov-3280 260 45 return return NN www-irs-gov-3280 260 46 , , , www-irs-gov-3280 260 47 or or CC www-irs-gov-3280 260 48 refund refund NN www-irs-gov-3280 260 49 claim claim NN www-irs-gov-3280 260 50 on on IN www-irs-gov-3280 260 51 which which WDT www-irs-gov-3280 260 52 they -PRON- PRP www-irs-gov-3280 260 53 are be VBP www-irs-gov-3280 260 54 making make VBG www-irs-gov-3280 260 55 a a DT www-irs-gov-3280 260 56 postponed postpone VBN www-irs-gov-3280 260 57 § § -LRB- www-irs-gov-3280 260 58 165(i 165(i IN www-irs-gov-3280 260 59 ) ) -RRB- www-irs-gov-3280 260 60 election election NN www-irs-gov-3280 260 61 pursuant pursuant JJ www-irs-gov-3280 260 62 to to IN www-irs-gov-3280 260 63 this this DT www-irs-gov-3280 260 64 notice notice NN www-irs-gov-3280 260 65 . . . www-irs-gov-3280 261 1 The the DT www-irs-gov-3280 261 2 return return NN www-irs-gov-3280 261 3 or or CC www-irs-gov-3280 261 4 claim claim NN www-irs-gov-3280 261 5 should should MD www-irs-gov-3280 261 6 also also RB www-irs-gov-3280 261 7 include include VB www-irs-gov-3280 261 8 the the DT www-irs-gov-3280 261 9 other other JJ www-irs-gov-3280 261 10 information information NN www-irs-gov-3280 261 11 requested request VBN www-irs-gov-3280 261 12 in in IN www-irs-gov-3280 261 13 § § ADD www-irs-gov-3280 261 14 1.165–11(e 1.165–11(e NNP www-irs-gov-3280 261 15 ) ) -RRB- www-irs-gov-3280 261 16 . . . www-irs-gov-3280 262 1 This this DT www-irs-gov-3280 262 2 notice notice NN www-irs-gov-3280 262 3 is be VBZ www-irs-gov-3280 262 4 limited limit VBN www-irs-gov-3280 262 5 to to IN www-irs-gov-3280 262 6 making make VBG www-irs-gov-3280 262 7 an an DT www-irs-gov-3280 262 8 election election NN www-irs-gov-3280 262 9 under under IN www-irs-gov-3280 262 10 § § CD www-irs-gov-3280 262 11 165(i 165(i CD www-irs-gov-3280 262 12 ) ) -RRB- www-irs-gov-3280 262 13 and and CC www-irs-gov-3280 262 14 does do VBZ www-irs-gov-3280 262 15 not not RB www-irs-gov-3280 262 16 affect affect VB www-irs-gov-3280 262 17 the the DT www-irs-gov-3280 262 18 application application NN www-irs-gov-3280 262 19 of of IN www-irs-gov-3280 262 20 any any DT www-irs-gov-3280 262 21 other other JJ www-irs-gov-3280 262 22 section section NN www-irs-gov-3280 262 23 of of IN www-irs-gov-3280 262 24 the the DT www-irs-gov-3280 262 25 Code Code NNP www-irs-gov-3280 262 26 or or CC www-irs-gov-3280 262 27 the the DT www-irs-gov-3280 262 28 regulations regulation NNS www-irs-gov-3280 262 29 . . . www-irs-gov-3280 263 1 DRAFTING draft VBG www-irs-gov-3280 263 2 INFORMATION INFORMATION VBD www-irs-gov-3280 263 3 The the DT www-irs-gov-3280 263 4 principal principal JJ www-irs-gov-3280 263 5 author author NN www-irs-gov-3280 263 6 of of IN www-irs-gov-3280 263 7 this this DT www-irs-gov-3280 263 8 notice notice NN www-irs-gov-3280 263 9 is be VBZ www-irs-gov-3280 263 10 Daniel Daniel NNP www-irs-gov-3280 263 11 A. A. NNP www-irs-gov-3280 263 12 Cassano Cassano NNP www-irs-gov-3280 263 13 of of IN www-irs-gov-3280 263 14 the the DT www-irs-gov-3280 263 15 Office Office NNP www-irs-gov-3280 263 16 of of IN www-irs-gov-3280 263 17 Associate Associate NNP www-irs-gov-3280 263 18 Chief Chief NNP www-irs-gov-3280 263 19 Counsel Counsel NNP www-irs-gov-3280 263 20 ( ( -LRB- www-irs-gov-3280 263 21 Income Income NNP www-irs-gov-3280 263 22 Tax Tax NNP www-irs-gov-3280 263 23 & & CC www-irs-gov-3280 263 24 Accounting Accounting NNP www-irs-gov-3280 263 25 ) ) -RRB- www-irs-gov-3280 263 26 . . . www-irs-gov-3280 264 1 For for IN www-irs-gov-3280 264 2 further further JJ www-irs-gov-3280 264 3 information information NN www-irs-gov-3280 264 4 regarding regard VBG www-irs-gov-3280 264 5 this this DT www-irs-gov-3280 264 6 notice notice NN www-irs-gov-3280 264 7 contact contact NN www-irs-gov-3280 264 8 Mr. Mr. NNP www-irs-gov-3280 264 9 Cassano Cassano NNP www-irs-gov-3280 264 10 on on IN www-irs-gov-3280 264 11 ( ( -LRB- www-irs-gov-3280 264 12 202 202 CD www-irs-gov-3280 264 13 ) ) -RRB- www-irs-gov-3280 264 14 317 317 CD www-irs-gov-3280 264 15 - - HYPH www-irs-gov-3280 264 16 7011 7011 CD www-irs-gov-3280 264 17 ( ( -LRB- www-irs-gov-3280 264 18 not not RB www-irs-gov-3280 264 19 a a DT www-irs-gov-3280 264 20 toll toll NN www-irs-gov-3280 264 21 - - HYPH www-irs-gov-3280 264 22 free free JJ www-irs-gov-3280 264 23 number number NN www-irs-gov-3280 264 24 ) ) -RRB- www-irs-gov-3280 264 25 . . . www-irs-gov-3280 265 1 Notice Notice NNP www-irs-gov-3280 265 2 2014–21 2014–21 CD www-irs-gov-3280 265 3 IRS IRS NNP www-irs-gov-3280 265 4 Virtual Virtual NNP www-irs-gov-3280 265 5 Currency Currency NNP www-irs-gov-3280 265 6 Guidance Guidance NNP www-irs-gov-3280 265 7 SECTION SECTION NNP www-irs-gov-3280 265 8 1 1 CD www-irs-gov-3280 265 9 . . . www-irs-gov-3280 266 1 PURPOSE PURPOSE NNP www-irs-gov-3280 266 2 This this DT www-irs-gov-3280 266 3 notice notice NN www-irs-gov-3280 266 4 describes describe VBZ www-irs-gov-3280 266 5 how how WRB www-irs-gov-3280 266 6 existing exist VBG www-irs-gov-3280 266 7 general general JJ www-irs-gov-3280 266 8 tax tax NN www-irs-gov-3280 266 9 principles principle NNS www-irs-gov-3280 266 10 apply apply VBP www-irs-gov-3280 266 11 to to IN www-irs-gov-3280 266 12 transactions transaction NNS www-irs-gov-3280 266 13 using use VBG www-irs-gov-3280 266 14 virtual virtual JJ www-irs-gov-3280 266 15 currency currency NN www-irs-gov-3280 266 16 . . . www-irs-gov-3280 267 1 The the DT www-irs-gov-3280 267 2 notice notice NN www-irs-gov-3280 267 3 provides provide VBZ www-irs-gov-3280 267 4 this this DT www-irs-gov-3280 267 5 guidance guidance NN www-irs-gov-3280 267 6 in in IN www-irs-gov-3280 267 7 the the DT www-irs-gov-3280 267 8 form form NN www-irs-gov-3280 267 9 of of IN www-irs-gov-3280 267 10 answers answer NNS www-irs-gov-3280 267 11 to to TO www-irs-gov-3280 267 12 frequently frequently RB www-irs-gov-3280 267 13 asked ask VBN www-irs-gov-3280 267 14 questions question NNS www-irs-gov-3280 267 15 . . . www-irs-gov-3280 268 1 SECTION section NN www-irs-gov-3280 268 2 2 2 CD www-irs-gov-3280 268 3 . . . www-irs-gov-3280 269 1 BACKGROUND background VB www-irs-gov-3280 269 2 The the DT www-irs-gov-3280 269 3 Internal Internal NNP www-irs-gov-3280 269 4 Revenue Revenue NNP www-irs-gov-3280 269 5 Service Service NNP www-irs-gov-3280 269 6 ( ( -LRB- www-irs-gov-3280 269 7 IRS IRS NNP www-irs-gov-3280 269 8 ) ) -RRB- www-irs-gov-3280 269 9 is be VBZ www-irs-gov-3280 269 10 aware aware JJ www-irs-gov-3280 269 11 that that IN www-irs-gov-3280 269 12 “ " `` www-irs-gov-3280 269 13 virtual virtual JJ www-irs-gov-3280 269 14 currency currency NN www-irs-gov-3280 269 15 ” " '' www-irs-gov-3280 269 16 may may MD www-irs-gov-3280 269 17 be be VB www-irs-gov-3280 269 18 used use VBN www-irs-gov-3280 269 19 to to TO www-irs-gov-3280 269 20 pay pay VB www-irs-gov-3280 269 21 for for IN www-irs-gov-3280 269 22 goods good NNS www-irs-gov-3280 269 23 or or CC www-irs-gov-3280 269 24 services service NNS www-irs-gov-3280 269 25 , , , www-irs-gov-3280 269 26 or or CC www-irs-gov-3280 269 27 held hold VBN www-irs-gov-3280 269 28 for for IN www-irs-gov-3280 269 29 investment investment NN www-irs-gov-3280 269 30 . . . www-irs-gov-3280 270 1 Virtual virtual JJ www-irs-gov-3280 270 2 currency currency NN www-irs-gov-3280 270 3 is be VBZ www-irs-gov-3280 270 4 a a DT www-irs-gov-3280 270 5 digital digital JJ www-irs-gov-3280 270 6 representation representation NN www-irs-gov-3280 270 7 of of IN www-irs-gov-3280 270 8 value value NN www-irs-gov-3280 270 9 that that WDT www-irs-gov-3280 270 10 functions function VBZ www-irs-gov-3280 270 11 as as IN www-irs-gov-3280 270 12 a a DT www-irs-gov-3280 270 13 medium medium NN www-irs-gov-3280 270 14 of of IN www-irs-gov-3280 270 15 exchange exchange NN www-irs-gov-3280 270 16 , , , www-irs-gov-3280 270 17 a a DT www-irs-gov-3280 270 18 unit unit NN www-irs-gov-3280 270 19 of of IN www-irs-gov-3280 270 20 account account NN www-irs-gov-3280 270 21 , , , www-irs-gov-3280 270 22 and/or and/or CC www-irs-gov-3280 270 23 a a DT www-irs-gov-3280 270 24 store store NN www-irs-gov-3280 270 25 of of IN www-irs-gov-3280 270 26 value value NN www-irs-gov-3280 270 27 . . . www-irs-gov-3280 271 1 In in IN www-irs-gov-3280 271 2 some some DT www-irs-gov-3280 271 3 environments environment NNS www-irs-gov-3280 271 4 , , , www-irs-gov-3280 271 5 it -PRON- PRP www-irs-gov-3280 271 6 operates operate VBZ www-irs-gov-3280 271 7 like like IN www-irs-gov-3280 271 8 “ " `` www-irs-gov-3280 271 9 real real JJ www-irs-gov-3280 271 10 ” " '' www-irs-gov-3280 271 11 currency currency NN www-irs-gov-3280 271 12 — — : www-irs-gov-3280 271 13 i.e. i.e. FW www-irs-gov-3280 271 14 , , , www-irs-gov-3280 271 15 the the DT www-irs-gov-3280 271 16 coin coin NN www-irs-gov-3280 271 17 and and CC www-irs-gov-3280 271 18 paper paper NN www-irs-gov-3280 271 19 money money NN www-irs-gov-3280 271 20 of of IN www-irs-gov-3280 271 21 the the DT www-irs-gov-3280 271 22 United United NNP www-irs-gov-3280 271 23 States States NNP www-irs-gov-3280 271 24 or or CC www-irs-gov-3280 271 25 of of IN www-irs-gov-3280 271 26 any any DT www-irs-gov-3280 271 27 other other JJ www-irs-gov-3280 271 28 country country NN www-irs-gov-3280 271 29 that that WDT www-irs-gov-3280 271 30 is be VBZ www-irs-gov-3280 271 31 designated designate VBN www-irs-gov-3280 271 32 as as IN www-irs-gov-3280 271 33 legal legal JJ www-irs-gov-3280 271 34 tender tender NN www-irs-gov-3280 271 35 , , , www-irs-gov-3280 271 36 circulates circulate NNS www-irs-gov-3280 271 37 , , , www-irs-gov-3280 271 38 and and CC www-irs-gov-3280 271 39 is be VBZ www-irs-gov-3280 271 40 customarily customarily RB www-irs-gov-3280 271 41 used use VBN www-irs-gov-3280 271 42 and and CC www-irs-gov-3280 271 43 accepted accept VBN www-irs-gov-3280 271 44 as as IN www-irs-gov-3280 271 45 a a DT www-irs-gov-3280 271 46 medium medium NN www-irs-gov-3280 271 47 of of IN www-irs-gov-3280 271 48 exchange exchange NN www-irs-gov-3280 271 49 in in IN www-irs-gov-3280 271 50 the the DT www-irs-gov-3280 271 51 country country NN www-irs-gov-3280 271 52 of of IN www-irs-gov-3280 271 53 issuance issuance NN www-irs-gov-3280 271 54 — — : www-irs-gov-3280 271 55 but but CC www-irs-gov-3280 271 56 it -PRON- PRP www-irs-gov-3280 271 57 does do VBZ www-irs-gov-3280 271 58 not not RB www-irs-gov-3280 271 59 have have VB www-irs-gov-3280 271 60 legal legal JJ www-irs-gov-3280 271 61 tender tender NN www-irs-gov-3280 271 62 status status NN www-irs-gov-3280 271 63 in in IN www-irs-gov-3280 271 64 any any DT www-irs-gov-3280 271 65 jurisdiction jurisdiction NN www-irs-gov-3280 271 66 . . . www-irs-gov-3280 272 1 Virtual virtual JJ www-irs-gov-3280 272 2 currency currency NN www-irs-gov-3280 272 3 that that WDT www-irs-gov-3280 272 4 has have VBZ www-irs-gov-3280 272 5 an an DT www-irs-gov-3280 272 6 equivalent equivalent JJ www-irs-gov-3280 272 7 value value NN www-irs-gov-3280 272 8 in in IN www-irs-gov-3280 272 9 real real JJ www-irs-gov-3280 272 10 currency currency NN www-irs-gov-3280 272 11 , , , www-irs-gov-3280 272 12 or or CC www-irs-gov-3280 272 13 that that DT www-irs-gov-3280 272 14 acts act VBZ www-irs-gov-3280 272 15 as as IN www-irs-gov-3280 272 16 a a DT www-irs-gov-3280 272 17 substitute substitute NN www-irs-gov-3280 272 18 for for IN www-irs-gov-3280 272 19 real real JJ www-irs-gov-3280 272 20 currency currency NN www-irs-gov-3280 272 21 , , , www-irs-gov-3280 272 22 is be VBZ www-irs-gov-3280 272 23 referred refer VBN www-irs-gov-3280 272 24 to to IN www-irs-gov-3280 272 25 as as IN www-irs-gov-3280 272 26 “ " `` www-irs-gov-3280 272 27 convertible convertible JJ www-irs-gov-3280 272 28 ” " '' www-irs-gov-3280 272 29 virtual virtual JJ www-irs-gov-3280 272 30 currency currency NN www-irs-gov-3280 272 31 . . . www-irs-gov-3280 273 1 Bitcoin Bitcoin NNP www-irs-gov-3280 273 2 is be VBZ www-irs-gov-3280 273 3 one one CD www-irs-gov-3280 273 4 example example NN www-irs-gov-3280 273 5 of of IN www-irs-gov-3280 273 6 a a DT www-irs-gov-3280 273 7 convertible convertible JJ www-irs-gov-3280 273 8 virtual virtual JJ www-irs-gov-3280 273 9 currency currency NN www-irs-gov-3280 273 10 . . . www-irs-gov-3280 274 1 Bitcoin Bitcoin NNP www-irs-gov-3280 274 2 can can MD www-irs-gov-3280 274 3 be be VB www-irs-gov-3280 274 4 digitally digitally RB www-irs-gov-3280 274 5 traded trade VBN www-irs-gov-3280 274 6 between between IN www-irs-gov-3280 274 7 users user NNS www-irs-gov-3280 274 8 and and CC www-irs-gov-3280 274 9 can can MD www-irs-gov-3280 274 10 be be VB www-irs-gov-3280 274 11 purchased purchase VBN www-irs-gov-3280 274 12 for for IN www-irs-gov-3280 274 13 , , , www-irs-gov-3280 274 14 or or CC www-irs-gov-3280 274 15 exchanged exchange VBD www-irs-gov-3280 274 16 into into IN www-irs-gov-3280 274 17 , , , www-irs-gov-3280 274 18 U.S. U.S. NNP www-irs-gov-3280 274 19 dollars dollar NNS www-irs-gov-3280 274 20 , , , www-irs-gov-3280 274 21 Euros Euros NNP www-irs-gov-3280 274 22 , , , www-irs-gov-3280 274 23 and and CC www-irs-gov-3280 274 24 other other JJ www-irs-gov-3280 274 25 real real JJ www-irs-gov-3280 274 26 or or CC www-irs-gov-3280 274 27 virtual virtual JJ www-irs-gov-3280 274 28 currencies currency NNS www-irs-gov-3280 274 29 . . . www-irs-gov-3280 275 1 For for IN www-irs-gov-3280 275 2 a a DT www-irs-gov-3280 275 3 more more RBR www-irs-gov-3280 275 4 comprehensive comprehensive JJ www-irs-gov-3280 275 5 description description NN www-irs-gov-3280 275 6 of of IN www-irs-gov-3280 275 7 convertible convertible JJ www-irs-gov-3280 275 8 virtual virtual JJ www-irs-gov-3280 275 9 currencies currency NNS www-irs-gov-3280 275 10 to to IN www-irs-gov-3280 275 11 date date NN www-irs-gov-3280 275 12 , , , www-irs-gov-3280 275 13 see see VB www-irs-gov-3280 275 14 Financial Financial NNP www-irs-gov-3280 275 15 Crimes Crimes NNPS www-irs-gov-3280 275 16 Enforcement Enforcement NNP www-irs-gov-3280 275 17 Network Network NNP www-irs-gov-3280 275 18 ( ( -LRB- www-irs-gov-3280 275 19 FinCEN FinCEN NNP www-irs-gov-3280 275 20 ) ) -RRB- www-irs-gov-3280 275 21 Guidance Guidance NNP www-irs-gov-3280 275 22 on on IN www-irs-gov-3280 275 23 the the DT www-irs-gov-3280 275 24 Application Application NNP www-irs-gov-3280 275 25 of of IN www-irs-gov-3280 275 26 FinCEN FinCEN NNP www-irs-gov-3280 275 27 ’s ’s NNP www-irs-gov-3280 275 28 Regulations Regulations NNPS www-irs-gov-3280 275 29 to to IN www-irs-gov-3280 275 30 Persons Persons NNP www-irs-gov-3280 275 31 Administering Administering NNP www-irs-gov-3280 275 32 , , , www-irs-gov-3280 275 33 Exchanging exchange VBG www-irs-gov-3280 275 34 , , , www-irs-gov-3280 275 35 or or CC www-irs-gov-3280 275 36 Using use VBG www-irs-gov-3280 275 37 Virtual Virtual NNP www-irs-gov-3280 275 38 Currencies Currencies NNPS www-irs-gov-3280 275 39 ( ( -LRB- www-irs-gov-3280 275 40 FIN-2013-G001 FIN-2013-G001 NNP www-irs-gov-3280 275 41 , , , www-irs-gov-3280 275 42 March March NNP www-irs-gov-3280 275 43 18 18 CD www-irs-gov-3280 275 44 , , , www-irs-gov-3280 275 45 2013 2013 CD www-irs-gov-3280 275 46 ) ) -RRB- www-irs-gov-3280 275 47 . . . www-irs-gov-3280 276 1 SECTION section NN www-irs-gov-3280 276 2 3 3 CD www-irs-gov-3280 276 3 . . . www-irs-gov-3280 277 1 SCOPE SCOPE NNP www-irs-gov-3280 277 2 In in IN www-irs-gov-3280 277 3 general general JJ www-irs-gov-3280 277 4 , , , www-irs-gov-3280 277 5 the the DT www-irs-gov-3280 277 6 sale sale NN www-irs-gov-3280 277 7 or or CC www-irs-gov-3280 277 8 exchange exchange NN www-irs-gov-3280 277 9 of of IN www-irs-gov-3280 277 10 convertible convertible JJ www-irs-gov-3280 277 11 virtual virtual JJ www-irs-gov-3280 277 12 currency currency NN www-irs-gov-3280 277 13 , , , www-irs-gov-3280 277 14 or or CC www-irs-gov-3280 277 15 the the DT www-irs-gov-3280 277 16 use use NN www-irs-gov-3280 277 17 of of IN www-irs-gov-3280 277 18 convertible convertible JJ www-irs-gov-3280 277 19 virtual virtual JJ www-irs-gov-3280 277 20 currency currency NN www-irs-gov-3280 277 21 to to TO www-irs-gov-3280 277 22 pay pay VB www-irs-gov-3280 277 23 for for IN www-irs-gov-3280 277 24 goods good NNS www-irs-gov-3280 277 25 or or CC www-irs-gov-3280 277 26 services service NNS www-irs-gov-3280 277 27 in in IN www-irs-gov-3280 277 28 a a DT www-irs-gov-3280 277 29 real real JJ www-irs-gov-3280 277 30 - - HYPH www-irs-gov-3280 277 31 world world NN www-irs-gov-3280 277 32 economy economy NN www-irs-gov-3280 277 33 transaction transaction NN www-irs-gov-3280 277 34 , , , www-irs-gov-3280 277 35 has have VBZ www-irs-gov-3280 277 36 tax tax NN www-irs-gov-3280 277 37 consequences consequence NNS www-irs-gov-3280 277 38 that that WDT www-irs-gov-3280 277 39 may may MD www-irs-gov-3280 277 40 result result VB www-irs-gov-3280 277 41 in in IN www-irs-gov-3280 277 42 a a DT www-irs-gov-3280 277 43 tax tax NN www-irs-gov-3280 277 44 liability liability NN www-irs-gov-3280 277 45 . . . www-irs-gov-3280 278 1 This this DT www-irs-gov-3280 278 2 notice notice NN www-irs-gov-3280 278 3 addresses address VBZ www-irs-gov-3280 278 4 only only RB www-irs-gov-3280 278 5 the the DT www-irs-gov-3280 278 6 U.S. U.S. NNP www-irs-gov-3280 278 7 federal federal JJ www-irs-gov-3280 278 8 tax tax NN www-irs-gov-3280 278 9 consequences consequence NNS www-irs-gov-3280 278 10 of of IN www-irs-gov-3280 278 11 transactions transaction NNS www-irs-gov-3280 278 12 in in IN www-irs-gov-3280 278 13 , , , www-irs-gov-3280 278 14 or or CC www-irs-gov-3280 278 15 transactions transaction NNS www-irs-gov-3280 278 16 that that WDT www-irs-gov-3280 278 17 use use VBP www-irs-gov-3280 278 18 , , , www-irs-gov-3280 278 19 convertible convertible JJ www-irs-gov-3280 278 20 virtual virtual JJ www-irs-gov-3280 278 21 currency currency NN www-irs-gov-3280 278 22 , , , www-irs-gov-3280 278 23 and and CC www-irs-gov-3280 278 24 the the DT www-irs-gov-3280 278 25 term term NN www-irs-gov-3280 278 26 “ " `` www-irs-gov-3280 278 27 virtual virtual JJ www-irs-gov-3280 278 28 currency currency NN www-irs-gov-3280 278 29 ” " '' www-irs-gov-3280 278 30 as as IN www-irs-gov-3280 278 31 used use VBN www-irs-gov-3280 278 32 in in IN www-irs-gov-3280 278 33 Section section NN www-irs-gov-3280 278 34 4 4 CD www-irs-gov-3280 278 35 refers refer VBZ www-irs-gov-3280 278 36 only only RB www-irs-gov-3280 278 37 to to IN www-irs-gov-3280 278 38 convertible convertible JJ www-irs-gov-3280 278 39 virtual virtual JJ www-irs-gov-3280 278 40 currency currency NN www-irs-gov-3280 278 41 . . . www-irs-gov-3280 279 1 No no DT www-irs-gov-3280 279 2 inference inference NN www-irs-gov-3280 279 3 should should MD www-irs-gov-3280 279 4 be be VB www-irs-gov-3280 279 5 drawn draw VBN www-irs-gov-3280 279 6 with with IN www-irs-gov-3280 279 7 respect respect NN www-irs-gov-3280 279 8 to to IN www-irs-gov-3280 279 9 virtual virtual JJ www-irs-gov-3280 279 10 currencies currency NNS www-irs-gov-3280 279 11 not not RB www-irs-gov-3280 279 12 described describe VBN www-irs-gov-3280 279 13 in in IN www-irs-gov-3280 279 14 this this DT www-irs-gov-3280 279 15 notice notice NN www-irs-gov-3280 279 16 . . . www-irs-gov-3280 280 1 The the DT www-irs-gov-3280 280 2 Treasury Treasury NNP www-irs-gov-3280 280 3 Department Department NNP www-irs-gov-3280 280 4 and and CC www-irs-gov-3280 280 5 the the DT www-irs-gov-3280 280 6 IRS IRS NNP www-irs-gov-3280 280 7 recognize recognize VBP www-irs-gov-3280 280 8 that that IN www-irs-gov-3280 280 9 there there EX www-irs-gov-3280 280 10 may may MD www-irs-gov-3280 280 11 be be VB www-irs-gov-3280 280 12 other other JJ www-irs-gov-3280 280 13 questions question NNS www-irs-gov-3280 280 14 regarding regard VBG www-irs-gov-3280 280 15 the the DT www-irs-gov-3280 280 16 tax tax NN www-irs-gov-3280 280 17 consequences consequence NNS www-irs-gov-3280 280 18 of of IN www-irs-gov-3280 280 19 virtual virtual JJ www-irs-gov-3280 280 20 currency currency NN www-irs-gov-3280 280 21 not not RB www-irs-gov-3280 280 22 addressed address VBN www-irs-gov-3280 280 23 in in IN www-irs-gov-3280 280 24 this this DT www-irs-gov-3280 280 25 notice notice NN www-irs-gov-3280 280 26 that that IN www-irs-gov-3280 280 27 warrant warrant VBP www-irs-gov-3280 280 28 consideration consideration NN www-irs-gov-3280 280 29 . . . www-irs-gov-3280 281 1 Therefore therefore RB www-irs-gov-3280 281 2 , , , www-irs-gov-3280 281 3 the the DT www-irs-gov-3280 281 4 Treasury Treasury NNP www-irs-gov-3280 281 5 Department Department NNP www-irs-gov-3280 281 6 and and CC www-irs-gov-3280 281 7 the the DT www-irs-gov-3280 281 8 IRS IRS NNP www-irs-gov-3280 281 9 request request NN www-irs-gov-3280 281 10 comments comment NNS www-irs-gov-3280 281 11 from from IN www-irs-gov-3280 281 12 the the DT www-irs-gov-3280 281 13 public public NN www-irs-gov-3280 281 14 regarding regard VBG www-irs-gov-3280 281 15 other other JJ www-irs-gov-3280 281 16 types type NNS www-irs-gov-3280 281 17 or or CC www-irs-gov-3280 281 18 aspects aspect NNS www-irs-gov-3280 281 19 of of IN www-irs-gov-3280 281 20 virtual virtual JJ www-irs-gov-3280 281 21 currency currency NN www-irs-gov-3280 281 22 transactions transaction NNS www-irs-gov-3280 281 23 that that WDT www-irs-gov-3280 281 24 should should MD www-irs-gov-3280 281 25 be be VB www-irs-gov-3280 281 26 addressed address VBN www-irs-gov-3280 281 27 in in IN www-irs-gov-3280 281 28 future future JJ www-irs-gov-3280 281 29 guidance guidance NN www-irs-gov-3280 281 30 . . . www-irs-gov-3280 282 1 Comments comment NNS www-irs-gov-3280 282 2 should should MD www-irs-gov-3280 282 3 be be VB www-irs-gov-3280 282 4 addressed address VBN www-irs-gov-3280 282 5 to to IN www-irs-gov-3280 282 6 : : : www-irs-gov-3280 282 7 Internal Internal NNP www-irs-gov-3280 282 8 Revenue Revenue NNP www-irs-gov-3280 282 9 Service Service NNP www-irs-gov-3280 282 10 Attn Attn NNP www-irs-gov-3280 282 11 : : : www-irs-gov-3280 282 12 CC cc NN www-irs-gov-3280 282 13 : : : www-irs-gov-3280 282 14 PA pa NN www-irs-gov-3280 282 15 : : : www-irs-gov-3280 282 16 LPD LPD NNP www-irs-gov-3280 282 17 : : : www-irs-gov-3280 282 18 PR PR NNP www-irs-gov-3280 282 19 ( ( -LRB- www-irs-gov-3280 282 20 Notice Notice NNP www-irs-gov-3280 282 21 2014–21 2014–21 NN www-irs-gov-3280 282 22 ) ) -RRB- www-irs-gov-3280 282 23 Room Room NNP www-irs-gov-3280 282 24 5203 5203 CD www-irs-gov-3280 282 25 P.O. P.O. NNP www-irs-gov-3280 283 1 Box Box NNP www-irs-gov-3280 283 2 7604 7604 CD www-irs-gov-3280 283 3 Ben Ben NNP www-irs-gov-3280 283 4 Franklin Franklin NNP www-irs-gov-3280 283 5 Station Station NNP www-irs-gov-3280 283 6 Washington Washington NNP www-irs-gov-3280 283 7 , , , www-irs-gov-3280 283 8 D.C. D.C. NNP www-irs-gov-3280 283 9 20044 20044 CD www-irs-gov-3280 283 10 or or CC www-irs-gov-3280 283 11 hand hand NN www-irs-gov-3280 283 12 delivered deliver VBN www-irs-gov-3280 283 13 Monday Monday NNP www-irs-gov-3280 283 14 through through IN www-irs-gov-3280 283 15 Friday Friday NNP www-irs-gov-3280 283 16 between between IN www-irs-gov-3280 283 17 the the DT www-irs-gov-3280 283 18 hours hour NNS www-irs-gov-3280 283 19 of of IN www-irs-gov-3280 283 20 8 8 CD www-irs-gov-3280 283 21 A.M. A.M. NNP www-irs-gov-3280 283 22 and and CC www-irs-gov-3280 283 23 4 4 CD www-irs-gov-3280 283 24 P.M. P.M. NNP www-irs-gov-3280 283 25 to to IN www-irs-gov-3280 283 26 : : : www-irs-gov-3280 283 27 Courier Courier NNP www-irs-gov-3280 283 28 ’s ’s NNP www-irs-gov-3280 283 29 Desk Desk NNP www-irs-gov-3280 283 30 Internal Internal NNP www-irs-gov-3280 283 31 Revenue Revenue NNP www-irs-gov-3280 283 32 Service Service NNP www-irs-gov-3280 283 33 Attn Attn NNP www-irs-gov-3280 283 34 : : : www-irs-gov-3280 283 35 CC cc NN www-irs-gov-3280 283 36 : : : www-irs-gov-3280 283 37 PA pa NN www-irs-gov-3280 283 38 : : : www-irs-gov-3280 283 39 LPD LPD NNP www-irs-gov-3280 283 40 : : : www-irs-gov-3280 283 41 PR PR NNP www-irs-gov-3280 283 42 ( ( -LRB- www-irs-gov-3280 283 43 Notice Notice NNP www-irs-gov-3280 283 44 2014–21 2014–21 CD www-irs-gov-3280 283 45 ) ) -RRB- www-irs-gov-3280 283 46 1111 1111 CD www-irs-gov-3280 283 47 Constitution Constitution NNP www-irs-gov-3280 283 48 Avenue Avenue NNP www-irs-gov-3280 283 49 , , , www-irs-gov-3280 283 50 N.W. N.W. NNP www-irs-gov-3280 284 1 Washington Washington NNP www-irs-gov-3280 284 2 , , , www-irs-gov-3280 284 3 D.C. D.C. NNP www-irs-gov-3280 284 4 20224 20224 CD www-irs-gov-3280 284 5 Alternatively alternatively RB www-irs-gov-3280 284 6 , , , www-irs-gov-3280 284 7 taxpayers taxpayer NNS www-irs-gov-3280 284 8 may may MD www-irs-gov-3280 284 9 submit submit VB www-irs-gov-3280 284 10 comments comment NNS www-irs-gov-3280 284 11 electronically electronically RB www-irs-gov-3280 284 12 via via IN www-irs-gov-3280 284 13 e e NN www-irs-gov-3280 284 14 - - NN www-irs-gov-3280 284 15 mail mail NN www-irs-gov-3280 284 16 to to IN www-irs-gov-3280 284 17 the the DT www-irs-gov-3280 284 18 following follow VBG www-irs-gov-3280 284 19 address address NN www-irs-gov-3280 284 20 : : : www-irs-gov-3280 284 21 Notice.Comments@irscounsel.treas.gov notice.comments@irscounsel.treas.gov ADD www-irs-gov-3280 284 22 . . . www-irs-gov-3280 285 1 Taxpayers taxpayer NNS www-irs-gov-3280 285 2 should should MD www-irs-gov-3280 285 3 include include VB www-irs-gov-3280 285 4 “ " `` www-irs-gov-3280 285 5 Notice Notice NNP www-irs-gov-3280 285 6 2014–21 2014–21 NN www-irs-gov-3280 285 7 ” " '' www-irs-gov-3280 285 8 in in IN www-irs-gov-3280 285 9 the the DT www-irs-gov-3280 285 10 subject subject JJ www-irs-gov-3280 285 11 line line NN www-irs-gov-3280 285 12 . . . www-irs-gov-3280 286 1 All all DT www-irs-gov-3280 286 2 comments comment NNS www-irs-gov-3280 286 3 submitted submit VBN www-irs-gov-3280 286 4 by by IN www-irs-gov-3280 286 5 the the DT www-irs-gov-3280 286 6 public public NN www-irs-gov-3280 286 7 will will MD www-irs-gov-3280 286 8 be be VB www-irs-gov-3280 286 9 available available JJ www-irs-gov-3280 286 10 for for IN www-irs-gov-3280 286 11 public public JJ www-irs-gov-3280 286 12 inspection inspection NN www-irs-gov-3280 286 13 and and CC www-irs-gov-3280 286 14 copying copying NN www-irs-gov-3280 286 15 in in IN www-irs-gov-3280 286 16 their -PRON- PRP$ www-irs-gov-3280 286 17 entirety entirety NN www-irs-gov-3280 286 18 . . . www-irs-gov-3280 287 1 For for IN www-irs-gov-3280 287 2 purposes purpose NNS www-irs-gov-3280 287 3 of of IN www-irs-gov-3280 287 4 the the DT www-irs-gov-3280 287 5 FAQs faq NNS www-irs-gov-3280 287 6 in in IN www-irs-gov-3280 287 7 this this DT www-irs-gov-3280 287 8 notice notice NN www-irs-gov-3280 287 9 , , , www-irs-gov-3280 287 10 the the DT www-irs-gov-3280 287 11 taxpayer taxpayer NN www-irs-gov-3280 287 12 ’s ’s POS www-irs-gov-3280 287 13 functional functional JJ www-irs-gov-3280 287 14 currency currency NN www-irs-gov-3280 287 15 is be VBZ www-irs-gov-3280 287 16 assumed assume VBN www-irs-gov-3280 287 17 to to TO www-irs-gov-3280 287 18 be be VB www-irs-gov-3280 287 19 the the DT www-irs-gov-3280 287 20 U.S. U.S. NNP www-irs-gov-3280 287 21 dollar dollar NN www-irs-gov-3280 287 22 , , , www-irs-gov-3280 287 23 the the DT www-irs-gov-3280 287 24 taxpayer taxpayer NN www-irs-gov-3280 287 25 is be VBZ www-irs-gov-3280 287 26 assumed assume VBN www-irs-gov-3280 287 27 to to TO www-irs-gov-3280 287 28 use use VB www-irs-gov-3280 287 29 the the DT www-irs-gov-3280 287 30 cash cash NN www-irs-gov-3280 287 31 receipts receipt NNS www-irs-gov-3280 287 32 and and CC www-irs-gov-3280 287 33 disbursements disbursement NNS www-irs-gov-3280 287 34 method method NN www-irs-gov-3280 287 35 of of IN www-irs-gov-3280 287 36 accounting accounting NN www-irs-gov-3280 287 37 and and CC www-irs-gov-3280 287 38 the the DT www-irs-gov-3280 287 39 taxpayer taxpayer NN www-irs-gov-3280 287 40 is be VBZ www-irs-gov-3280 287 41 assumed assume VBN www-irs-gov-3280 287 42 not not RB www-irs-gov-3280 287 43 to to TO www-irs-gov-3280 287 44 be be VB www-irs-gov-3280 287 45 under under IN www-irs-gov-3280 287 46 common common JJ www-irs-gov-3280 287 47 control control NN www-irs-gov-3280 287 48 with with IN www-irs-gov-3280 287 49 any any DT www-irs-gov-3280 287 50 other other JJ www-irs-gov-3280 287 51 party party NN www-irs-gov-3280 287 52 to to IN www-irs-gov-3280 287 53 a a DT www-irs-gov-3280 287 54 transaction transaction NN www-irs-gov-3280 287 55 . . . www-irs-gov-3280 288 1 SECTION section NN www-irs-gov-3280 288 2 4 4 CD www-irs-gov-3280 288 3 . . . www-irs-gov-3280 289 1 FREQUENTLY FREQUENTLY NNP www-irs-gov-3280 289 2 ASKED ASKED NNP www-irs-gov-3280 289 3 QUESTIONS questions NN www-irs-gov-3280 289 4 Q–1 q–1 XX www-irs-gov-3280 289 5 : : : www-irs-gov-3280 289 6 How how WRB www-irs-gov-3280 289 7 is be VBZ www-irs-gov-3280 289 8 virtual virtual JJ www-irs-gov-3280 289 9 currency currency NN www-irs-gov-3280 289 10 treated treat VBN www-irs-gov-3280 289 11 for for IN www-irs-gov-3280 289 12 federal federal JJ www-irs-gov-3280 289 13 tax tax NN www-irs-gov-3280 289 14 purposes purpose NNS www-irs-gov-3280 289 15 ? ? . www-irs-gov-3280 290 1 A–1 A–1 NNP www-irs-gov-3280 290 2 : : : www-irs-gov-3280 290 3 For for IN www-irs-gov-3280 290 4 federal federal JJ www-irs-gov-3280 290 5 tax tax NN www-irs-gov-3280 290 6 purposes purpose NNS www-irs-gov-3280 290 7 , , , www-irs-gov-3280 290 8 virtual virtual JJ www-irs-gov-3280 290 9 currency currency NN www-irs-gov-3280 290 10 is be VBZ www-irs-gov-3280 290 11 treated treat VBN www-irs-gov-3280 290 12 as as IN www-irs-gov-3280 290 13 property property NN www-irs-gov-3280 290 14 . . . www-irs-gov-3280 291 1 General general JJ www-irs-gov-3280 291 2 tax tax NN www-irs-gov-3280 291 3 principles principle NNS www-irs-gov-3280 291 4 applicable applicable JJ www-irs-gov-3280 291 5 to to IN www-irs-gov-3280 291 6 property property NN www-irs-gov-3280 291 7 transactions transaction NNS www-irs-gov-3280 291 8 apply apply VBP www-irs-gov-3280 291 9 to to IN www-irs-gov-3280 291 10 transactions transaction NNS www-irs-gov-3280 291 11 using use VBG www-irs-gov-3280 291 12 virtual virtual JJ www-irs-gov-3280 291 13 currency currency NN www-irs-gov-3280 291 14 . . . www-irs-gov-3280 292 1 Q–2 Q–2 NNP www-irs-gov-3280 292 2 : : : www-irs-gov-3280 292 3 Is be VBZ www-irs-gov-3280 292 4 virtual virtual JJ www-irs-gov-3280 292 5 currency currency NN www-irs-gov-3280 292 6 treated treat VBN www-irs-gov-3280 292 7 as as IN www-irs-gov-3280 292 8 currency currency NN www-irs-gov-3280 292 9 for for IN www-irs-gov-3280 292 10 purposes purpose NNS www-irs-gov-3280 292 11 of of IN www-irs-gov-3280 292 12 determining determine VBG www-irs-gov-3280 292 13 whether whether IN www-irs-gov-3280 292 14 a a DT www-irs-gov-3280 292 15 transaction transaction NN www-irs-gov-3280 292 16 results result NNS www-irs-gov-3280 292 17 in in IN www-irs-gov-3280 292 18 foreign foreign JJ www-irs-gov-3280 292 19 currency currency NN www-irs-gov-3280 292 20 gain gain NN www-irs-gov-3280 292 21 or or CC www-irs-gov-3280 292 22 loss loss NN www-irs-gov-3280 292 23 under under IN www-irs-gov-3280 292 24 U.S. U.S. NNP www-irs-gov-3280 292 25 federal federal JJ www-irs-gov-3280 292 26 tax tax NN www-irs-gov-3280 292 27 laws law NNS www-irs-gov-3280 292 28 ? ? . www-irs-gov-3280 293 1 A–2 A–2 NNP www-irs-gov-3280 293 2 : : : www-irs-gov-3280 293 3 No no UH www-irs-gov-3280 293 4 . . . www-irs-gov-3280 294 1 Under under IN www-irs-gov-3280 294 2 currently currently RB www-irs-gov-3280 294 3 applicable applicable JJ www-irs-gov-3280 294 4 law law NN www-irs-gov-3280 294 5 , , , www-irs-gov-3280 294 6 virtual virtual JJ www-irs-gov-3280 294 7 currency currency NN www-irs-gov-3280 294 8 is be VBZ www-irs-gov-3280 294 9 not not RB www-irs-gov-3280 294 10 treated treat VBN www-irs-gov-3280 294 11 as as IN www-irs-gov-3280 294 12 currency currency NN www-irs-gov-3280 294 13 that that WDT www-irs-gov-3280 294 14 could could MD www-irs-gov-3280 294 15 generate generate VB www-irs-gov-3280 294 16 foreign foreign JJ www-irs-gov-3280 294 17 currency currency NN www-irs-gov-3280 294 18 gain gain NN www-irs-gov-3280 294 19 or or CC www-irs-gov-3280 294 20 loss loss NN www-irs-gov-3280 294 21 for for IN www-irs-gov-3280 294 22 U.S. U.S. NNP www-irs-gov-3280 294 23 federal federal JJ www-irs-gov-3280 294 24 tax tax NN www-irs-gov-3280 294 25 purposes purpose NNS www-irs-gov-3280 294 26 . . . www-irs-gov-3280 295 1 Q–3 Q–3 NNP www-irs-gov-3280 295 2 : : : www-irs-gov-3280 295 3 Must Must MD www-irs-gov-3280 295 4 a a DT www-irs-gov-3280 295 5 taxpayer taxpayer NN www-irs-gov-3280 295 6 who who WP www-irs-gov-3280 295 7 receives receive VBZ www-irs-gov-3280 295 8 virtual virtual JJ www-irs-gov-3280 295 9 currency currency NN www-irs-gov-3280 295 10 as as IN www-irs-gov-3280 295 11 payment payment NN www-irs-gov-3280 295 12 for for IN www-irs-gov-3280 295 13 goods good NNS www-irs-gov-3280 295 14 or or CC www-irs-gov-3280 295 15 services service NNS www-irs-gov-3280 295 16 include include VBP www-irs-gov-3280 295 17 in in IN www-irs-gov-3280 295 18 computing compute VBG www-irs-gov-3280 295 19 gross gross JJ www-irs-gov-3280 295 20 income income NN www-irs-gov-3280 295 21 the the DT www-irs-gov-3280 295 22 fair fair JJ www-irs-gov-3280 295 23 market market NN www-irs-gov-3280 295 24 value value NN www-irs-gov-3280 295 25 of of IN www-irs-gov-3280 295 26 the the DT www-irs-gov-3280 295 27 virtual virtual JJ www-irs-gov-3280 295 28 currency currency NN www-irs-gov-3280 295 29 ? ? . www-irs-gov-3280 296 1 A–3 A–3 NNP www-irs-gov-3280 296 2 : : : www-irs-gov-3280 296 3 Yes yes UH www-irs-gov-3280 296 4 . . . www-irs-gov-3280 297 1 A a DT www-irs-gov-3280 297 2 taxpayer taxpayer NN www-irs-gov-3280 297 3 who who WP www-irs-gov-3280 297 4 receives receive VBZ www-irs-gov-3280 297 5 virtual virtual JJ www-irs-gov-3280 297 6 currency currency NN www-irs-gov-3280 297 7 as as IN www-irs-gov-3280 297 8 payment payment NN www-irs-gov-3280 297 9 for for IN www-irs-gov-3280 297 10 goods good NNS www-irs-gov-3280 297 11 or or CC www-irs-gov-3280 297 12 services service NNS www-irs-gov-3280 297 13 must must MD www-irs-gov-3280 297 14 , , , www-irs-gov-3280 297 15 in in IN www-irs-gov-3280 297 16 computing compute VBG www-irs-gov-3280 297 17 gross gross JJ www-irs-gov-3280 297 18 income income NN www-irs-gov-3280 297 19 , , , www-irs-gov-3280 297 20 include include VBP www-irs-gov-3280 297 21 the the DT www-irs-gov-3280 297 22 fair fair JJ www-irs-gov-3280 297 23 market market NN www-irs-gov-3280 297 24 value value NN www-irs-gov-3280 297 25 of of IN www-irs-gov-3280 297 26 the the DT www-irs-gov-3280 297 27 virtual virtual JJ www-irs-gov-3280 297 28 currency currency NN www-irs-gov-3280 297 29 , , , www-irs-gov-3280 297 30 measured measure VBN www-irs-gov-3280 297 31 in in IN www-irs-gov-3280 297 32 U.S. U.S. NNP www-irs-gov-3280 297 33 dollars dollar NNS www-irs-gov-3280 297 34 , , , www-irs-gov-3280 297 35 as as IN www-irs-gov-3280 297 36 of of IN www-irs-gov-3280 297 37 the the DT www-irs-gov-3280 297 38 date date NN www-irs-gov-3280 297 39 that that IN www-irs-gov-3280 297 40 the the DT www-irs-gov-3280 297 41 virtual virtual JJ www-irs-gov-3280 297 42 currency currency NN www-irs-gov-3280 297 43 was be VBD www-irs-gov-3280 297 44 received receive VBN www-irs-gov-3280 297 45 . . . www-irs-gov-3280 298 1 See see VB www-irs-gov-3280 298 2 Publication publication NN www-irs-gov-3280 298 3 525 525 CD www-irs-gov-3280 298 4 , , , www-irs-gov-3280 298 5 Taxable taxable JJ www-irs-gov-3280 298 6 and and CC www-irs-gov-3280 298 7 Nontaxable nontaxable JJ www-irs-gov-3280 298 8 Income Income NNP www-irs-gov-3280 298 9 , , , www-irs-gov-3280 298 10 for for IN www-irs-gov-3280 298 11 more more JJR www-irs-gov-3280 298 12 information information NN www-irs-gov-3280 298 13 on on IN www-irs-gov-3280 298 14 miscellaneous miscellaneous JJ www-irs-gov-3280 298 15 income income NN www-irs-gov-3280 298 16 from from IN www-irs-gov-3280 298 17 exchanges exchange NNS www-irs-gov-3280 298 18 involving involve VBG www-irs-gov-3280 298 19 property property NN www-irs-gov-3280 298 20 or or CC www-irs-gov-3280 298 21 services service NNS www-irs-gov-3280 298 22 . . . www-irs-gov-3280 299 1 Q–4 Q–4 NNP www-irs-gov-3280 299 2 : : : www-irs-gov-3280 299 3 What what WP www-irs-gov-3280 299 4 is be VBZ www-irs-gov-3280 299 5 the the DT www-irs-gov-3280 299 6 basis basis NN www-irs-gov-3280 299 7 of of IN www-irs-gov-3280 299 8 virtual virtual JJ www-irs-gov-3280 299 9 currency currency NN www-irs-gov-3280 299 10 received receive VBN www-irs-gov-3280 299 11 as as IN www-irs-gov-3280 299 12 payment payment NN www-irs-gov-3280 299 13 for for IN www-irs-gov-3280 299 14 goods good NNS www-irs-gov-3280 299 15 or or CC www-irs-gov-3280 299 16 services service NNS www-irs-gov-3280 299 17 in in IN www-irs-gov-3280 299 18 Q&A–3 q&a–3 NN www-irs-gov-3280 299 19 ? ? . www-irs-gov-3280 300 1 A–4 A–4 NNP www-irs-gov-3280 300 2 : : : www-irs-gov-3280 300 3 The the DT www-irs-gov-3280 300 4 basis basis NN www-irs-gov-3280 300 5 of of IN www-irs-gov-3280 300 6 virtual virtual JJ www-irs-gov-3280 300 7 currency currency NN www-irs-gov-3280 300 8 that that IN www-irs-gov-3280 300 9 a a DT www-irs-gov-3280 300 10 taxpayer taxpayer NN www-irs-gov-3280 300 11 receives receive VBZ www-irs-gov-3280 300 12 as as IN www-irs-gov-3280 300 13 payment payment NN www-irs-gov-3280 300 14 for for IN www-irs-gov-3280 300 15 goods good NNS www-irs-gov-3280 300 16 or or CC www-irs-gov-3280 300 17 services service NNS www-irs-gov-3280 300 18 in in IN www-irs-gov-3280 300 19 Q&A–3 q&a–3 NN www-irs-gov-3280 300 20 is be VBZ www-irs-gov-3280 300 21 the the DT www-irs-gov-3280 300 22 fair fair JJ www-irs-gov-3280 300 23 market market NN www-irs-gov-3280 300 24 value value NN www-irs-gov-3280 300 25 of of IN www-irs-gov-3280 300 26 the the DT www-irs-gov-3280 300 27 virtual virtual JJ www-irs-gov-3280 300 28 currency currency NN www-irs-gov-3280 300 29 in in IN www-irs-gov-3280 300 30 U.S. U.S. NNP www-irs-gov-3280 300 31 dollars dollar NNS www-irs-gov-3280 300 32 as as IN www-irs-gov-3280 300 33 of of IN www-irs-gov-3280 300 34 the the DT www-irs-gov-3280 300 35 date date NN www-irs-gov-3280 300 36 of of IN www-irs-gov-3280 300 37 receipt receipt NN www-irs-gov-3280 300 38 . . . www-irs-gov-3280 301 1 See See NNP www-irs-gov-3280 301 2 Publication Publication NNP www-irs-gov-3280 301 3 551 551 CD www-irs-gov-3280 301 4 , , , www-irs-gov-3280 301 5 Basis Basis NNP www-irs-gov-3280 301 6 of of IN www-irs-gov-3280 301 7 Assets Assets NNPS www-irs-gov-3280 301 8 , , , www-irs-gov-3280 301 9 for for IN www-irs-gov-3280 301 10 more more JJR www-irs-gov-3280 301 11 information information NN www-irs-gov-3280 301 12 on on IN www-irs-gov-3280 301 13 the the DT www-irs-gov-3280 301 14 computation computation NN www-irs-gov-3280 301 15 of of IN www-irs-gov-3280 301 16 basis basis NN www-irs-gov-3280 301 17 when when WRB www-irs-gov-3280 301 18 property property NN www-irs-gov-3280 301 19 is be VBZ www-irs-gov-3280 301 20 received receive VBN www-irs-gov-3280 301 21 for for IN www-irs-gov-3280 301 22 goods good NNS www-irs-gov-3280 301 23 or or CC www-irs-gov-3280 301 24 services service NNS www-irs-gov-3280 301 25 . . . www-irs-gov-3280 302 1 Q–5 q–5 VB www-irs-gov-3280 302 2 : : : www-irs-gov-3280 302 3 How how WRB www-irs-gov-3280 302 4 is be VBZ www-irs-gov-3280 302 5 the the DT www-irs-gov-3280 302 6 fair fair JJ www-irs-gov-3280 302 7 market market NN www-irs-gov-3280 302 8 value value NN www-irs-gov-3280 302 9 of of IN www-irs-gov-3280 302 10 virtual virtual JJ www-irs-gov-3280 302 11 currency currency NN www-irs-gov-3280 302 12 determined determine VBN www-irs-gov-3280 302 13 ? ? . www-irs-gov-3280 303 1 A–5 a–5 RB www-irs-gov-3280 303 2 : : : www-irs-gov-3280 303 3 For for IN www-irs-gov-3280 303 4 U.S. U.S. NNP www-irs-gov-3280 303 5 tax tax NN www-irs-gov-3280 303 6 purposes purpose NNS www-irs-gov-3280 303 7 , , , www-irs-gov-3280 303 8 transactions transaction NNS www-irs-gov-3280 303 9 using use VBG www-irs-gov-3280 303 10 virtual virtual JJ www-irs-gov-3280 303 11 currency currency NN www-irs-gov-3280 303 12 must must MD www-irs-gov-3280 303 13 be be VB www-irs-gov-3280 303 14 reported report VBN www-irs-gov-3280 303 15 in in IN www-irs-gov-3280 303 16 U.S. U.S. NNP www-irs-gov-3280 303 17 dollars dollar NNS www-irs-gov-3280 303 18 . . . www-irs-gov-3280 304 1 Therefore therefore RB www-irs-gov-3280 304 2 , , , www-irs-gov-3280 304 3 taxpayers taxpayer NNS www-irs-gov-3280 304 4 will will MD www-irs-gov-3280 304 5 be be VB www-irs-gov-3280 304 6 required require VBN www-irs-gov-3280 304 7 to to TO www-irs-gov-3280 304 8 determine determine VB www-irs-gov-3280 304 9 the the DT www-irs-gov-3280 304 10 fair fair JJ www-irs-gov-3280 304 11 market market NN www-irs-gov-3280 304 12 value value NN www-irs-gov-3280 304 13 of of IN www-irs-gov-3280 304 14 virtual virtual JJ www-irs-gov-3280 304 15 currency currency NN www-irs-gov-3280 304 16 in in IN www-irs-gov-3280 304 17 U.S. U.S. NNP www-irs-gov-3280 304 18 dollars dollar NNS www-irs-gov-3280 304 19 as as IN www-irs-gov-3280 304 20 of of IN www-irs-gov-3280 304 21 the the DT www-irs-gov-3280 304 22 date date NN www-irs-gov-3280 304 23 of of IN www-irs-gov-3280 304 24 payment payment NN www-irs-gov-3280 304 25 or or CC www-irs-gov-3280 304 26 receipt receipt NN www-irs-gov-3280 304 27 . . . www-irs-gov-3280 305 1 If if IN www-irs-gov-3280 305 2 a a DT www-irs-gov-3280 305 3 virtual virtual JJ www-irs-gov-3280 305 4 currency currency NN www-irs-gov-3280 305 5 is be VBZ www-irs-gov-3280 305 6 listed list VBN www-irs-gov-3280 305 7 on on IN www-irs-gov-3280 305 8 an an DT www-irs-gov-3280 305 9 exchange exchange NN www-irs-gov-3280 305 10 and and CC www-irs-gov-3280 305 11 the the DT www-irs-gov-3280 305 12 exchange exchange NN www-irs-gov-3280 305 13 rate rate NN www-irs-gov-3280 305 14 is be VBZ www-irs-gov-3280 305 15 established establish VBN www-irs-gov-3280 305 16 by by IN www-irs-gov-3280 305 17 market market NN www-irs-gov-3280 305 18 supply supply NN www-irs-gov-3280 305 19 and and CC www-irs-gov-3280 305 20 demand demand NN www-irs-gov-3280 305 21 , , , www-irs-gov-3280 305 22 the the DT www-irs-gov-3280 305 23 fair fair JJ www-irs-gov-3280 305 24 market market NN www-irs-gov-3280 305 25 value value NN www-irs-gov-3280 305 26 of of IN www-irs-gov-3280 305 27 the the DT www-irs-gov-3280 305 28 virtual virtual JJ www-irs-gov-3280 305 29 currency currency NN www-irs-gov-3280 305 30 is be VBZ www-irs-gov-3280 305 31 determined determine VBN www-irs-gov-3280 305 32 by by IN www-irs-gov-3280 305 33 converting convert VBG www-irs-gov-3280 305 34 the the DT www-irs-gov-3280 305 35 virtual virtual JJ www-irs-gov-3280 305 36 currency currency NN www-irs-gov-3280 305 37 into into IN www-irs-gov-3280 305 38 U.S. U.S. NNP www-irs-gov-3280 305 39 dollars dollar NNS www-irs-gov-3280 305 40 ( ( -LRB- www-irs-gov-3280 305 41 or or CC www-irs-gov-3280 305 42 into into IN www-irs-gov-3280 305 43 another another DT www-irs-gov-3280 305 44 real real JJ www-irs-gov-3280 305 45 currency currency NN www-irs-gov-3280 305 46 which which WDT www-irs-gov-3280 305 47 in in IN www-irs-gov-3280 305 48 turn turn NN www-irs-gov-3280 305 49 can can MD www-irs-gov-3280 305 50 be be VB www-irs-gov-3280 305 51 converted convert VBN www-irs-gov-3280 305 52 into into IN www-irs-gov-3280 305 53 U.S. U.S. NNP www-irs-gov-3280 305 54 dollars dollar NNS www-irs-gov-3280 305 55 ) ) -RRB- www-irs-gov-3280 305 56 at at IN www-irs-gov-3280 305 57 the the DT www-irs-gov-3280 305 58 exchange exchange NN www-irs-gov-3280 305 59 rate rate NN www-irs-gov-3280 305 60 , , , www-irs-gov-3280 305 61 in in IN www-irs-gov-3280 305 62 a a DT www-irs-gov-3280 305 63 reasonable reasonable JJ www-irs-gov-3280 305 64 manner manner NN www-irs-gov-3280 305 65 that that WDT www-irs-gov-3280 305 66 is be VBZ www-irs-gov-3280 305 67 consistently consistently RB www-irs-gov-3280 305 68 applied apply VBN www-irs-gov-3280 305 69 . . . www-irs-gov-3280 306 1 Q–6 q–6 XX www-irs-gov-3280 306 2 : : : www-irs-gov-3280 306 3 Does do VBZ www-irs-gov-3280 306 4 a a DT www-irs-gov-3280 306 5 taxpayer taxpayer NN www-irs-gov-3280 306 6 have have VB www-irs-gov-3280 306 7 gain gain NN www-irs-gov-3280 306 8 or or CC www-irs-gov-3280 306 9 loss loss VB www-irs-gov-3280 306 10 upon upon IN www-irs-gov-3280 306 11 an an DT www-irs-gov-3280 306 12 exchange exchange NN www-irs-gov-3280 306 13 of of IN www-irs-gov-3280 306 14 virtual virtual JJ www-irs-gov-3280 306 15 currency currency NN www-irs-gov-3280 306 16 for for IN www-irs-gov-3280 306 17 other other JJ www-irs-gov-3280 306 18 property property NN www-irs-gov-3280 306 19 ? ? . www-irs-gov-3280 307 1 A–6 A–6 NNP www-irs-gov-3280 307 2 : : : www-irs-gov-3280 307 3 Yes yes UH www-irs-gov-3280 307 4 . . . www-irs-gov-3280 308 1 If if IN www-irs-gov-3280 308 2 the the DT www-irs-gov-3280 308 3 fair fair JJ www-irs-gov-3280 308 4 market market NN www-irs-gov-3280 308 5 value value NN www-irs-gov-3280 308 6 of of IN www-irs-gov-3280 308 7 property property NN www-irs-gov-3280 308 8 received receive VBN www-irs-gov-3280 308 9 in in IN www-irs-gov-3280 308 10 exchange exchange NN www-irs-gov-3280 308 11 for for IN www-irs-gov-3280 308 12 virtual virtual JJ www-irs-gov-3280 308 13 currency currency NN www-irs-gov-3280 308 14 exceeds exceed VBZ www-irs-gov-3280 308 15 the the DT www-irs-gov-3280 308 16 taxpayer taxpayer NN www-irs-gov-3280 308 17 ’s ’s POS www-irs-gov-3280 308 18 adjusted adjust VBN www-irs-gov-3280 308 19 basis basis NN www-irs-gov-3280 308 20 of of IN www-irs-gov-3280 308 21 the the DT www-irs-gov-3280 308 22 virtual virtual JJ www-irs-gov-3280 308 23 currency currency NN www-irs-gov-3280 308 24 , , , www-irs-gov-3280 308 25 the the DT www-irs-gov-3280 308 26 taxpayer taxpayer NN www-irs-gov-3280 308 27 has have VBZ www-irs-gov-3280 308 28 taxable taxable JJ www-irs-gov-3280 308 29 gain gain NN www-irs-gov-3280 308 30 . . . www-irs-gov-3280 309 1 The the DT www-irs-gov-3280 309 2 taxpayer taxpayer NN www-irs-gov-3280 309 3 has have VBZ www-irs-gov-3280 309 4 a a DT www-irs-gov-3280 309 5 loss loss NN www-irs-gov-3280 309 6 if if IN www-irs-gov-3280 309 7 the the DT www-irs-gov-3280 309 8 fair fair JJ www-irs-gov-3280 309 9 market market NN www-irs-gov-3280 309 10 value value NN www-irs-gov-3280 309 11 of of IN www-irs-gov-3280 309 12 the the DT www-irs-gov-3280 309 13 property property NN www-irs-gov-3280 309 14 received receive VBN www-irs-gov-3280 309 15 is be VBZ www-irs-gov-3280 309 16 less less JJR www-irs-gov-3280 309 17 than than IN www-irs-gov-3280 309 18 the the DT www-irs-gov-3280 309 19 adjusted adjusted JJ www-irs-gov-3280 309 20 basis basis NN www-irs-gov-3280 309 21 of of IN www-irs-gov-3280 309 22 the the DT www-irs-gov-3280 309 23 virtual virtual JJ www-irs-gov-3280 309 24 currency currency NN www-irs-gov-3280 309 25 . . . www-irs-gov-3280 310 1 See see VB www-irs-gov-3280 310 2 Publication publication NN www-irs-gov-3280 310 3 544 544 CD www-irs-gov-3280 310 4 , , , www-irs-gov-3280 310 5 Sales sale NNS www-irs-gov-3280 310 6 and and CC www-irs-gov-3280 310 7 Other other JJ www-irs-gov-3280 310 8 Dispositions disposition NNS www-irs-gov-3280 310 9 of of IN www-irs-gov-3280 310 10 Assets Assets NNPS www-irs-gov-3280 310 11 , , , www-irs-gov-3280 310 12 for for IN www-irs-gov-3280 310 13 information information NN www-irs-gov-3280 310 14 about about IN www-irs-gov-3280 310 15 the the DT www-irs-gov-3280 310 16 tax tax NN www-irs-gov-3280 310 17 treatment treatment NN www-irs-gov-3280 310 18 of of IN www-irs-gov-3280 310 19 sales sale NNS www-irs-gov-3280 310 20 and and CC www-irs-gov-3280 310 21 exchanges exchange NNS www-irs-gov-3280 310 22 , , , www-irs-gov-3280 310 23 such such JJ www-irs-gov-3280 310 24 as as IN www-irs-gov-3280 310 25 whether whether IN www-irs-gov-3280 310 26 a a DT www-irs-gov-3280 310 27 loss loss NN www-irs-gov-3280 310 28 is be VBZ www-irs-gov-3280 310 29 deductible deductible JJ www-irs-gov-3280 310 30 . . . www-irs-gov-3280 311 1 Q–7 Q–7 NNP www-irs-gov-3280 311 2 : : : www-irs-gov-3280 311 3 What what WDT www-irs-gov-3280 311 4 type type NN www-irs-gov-3280 311 5 of of IN www-irs-gov-3280 311 6 gain gain NN www-irs-gov-3280 311 7 or or CC www-irs-gov-3280 311 8 loss loss NN www-irs-gov-3280 311 9 does do VBZ www-irs-gov-3280 311 10 a a DT www-irs-gov-3280 311 11 taxpayer taxpayer NN www-irs-gov-3280 311 12 realize realize VB www-irs-gov-3280 311 13 on on IN www-irs-gov-3280 311 14 the the DT www-irs-gov-3280 311 15 sale sale NN www-irs-gov-3280 311 16 or or CC www-irs-gov-3280 311 17 exchange exchange NN www-irs-gov-3280 311 18 of of IN www-irs-gov-3280 311 19 virtual virtual JJ www-irs-gov-3280 311 20 currency currency NN www-irs-gov-3280 311 21 ? ? . www-irs-gov-3280 312 1 A–7 A–7 NNP www-irs-gov-3280 312 2 : : : www-irs-gov-3280 312 3 The the DT www-irs-gov-3280 312 4 character character NN www-irs-gov-3280 312 5 of of IN www-irs-gov-3280 312 6 the the DT www-irs-gov-3280 312 7 gain gain NN www-irs-gov-3280 312 8 or or CC www-irs-gov-3280 312 9 loss loss NN www-irs-gov-3280 312 10 generally generally RB www-irs-gov-3280 312 11 depends depend VBZ www-irs-gov-3280 312 12 on on IN www-irs-gov-3280 312 13 whether whether IN www-irs-gov-3280 312 14 the the DT www-irs-gov-3280 312 15 virtual virtual JJ www-irs-gov-3280 312 16 currency currency NN www-irs-gov-3280 312 17 is be VBZ www-irs-gov-3280 312 18 a a DT www-irs-gov-3280 312 19 capital capital NN www-irs-gov-3280 312 20 asset asset NN www-irs-gov-3280 312 21 in in IN www-irs-gov-3280 312 22 the the DT www-irs-gov-3280 312 23 hands hand NNS www-irs-gov-3280 312 24 of of IN www-irs-gov-3280 312 25 the the DT www-irs-gov-3280 312 26 taxpayer taxpayer NN www-irs-gov-3280 312 27 . . . www-irs-gov-3280 313 1 A a DT www-irs-gov-3280 313 2 taxpayer taxpayer NN www-irs-gov-3280 313 3 generally generally RB www-irs-gov-3280 313 4 realizes realize VBZ www-irs-gov-3280 313 5 capital capital NN www-irs-gov-3280 313 6 gain gain NN www-irs-gov-3280 313 7 or or CC www-irs-gov-3280 313 8 loss loss VB www-irs-gov-3280 313 9 on on IN www-irs-gov-3280 313 10 the the DT www-irs-gov-3280 313 11 sale sale NN www-irs-gov-3280 313 12 or or CC www-irs-gov-3280 313 13 exchange exchange NN www-irs-gov-3280 313 14 of of IN www-irs-gov-3280 313 15 virtual virtual JJ www-irs-gov-3280 313 16 currency currency NN www-irs-gov-3280 313 17 that that WDT www-irs-gov-3280 313 18 is be VBZ www-irs-gov-3280 313 19 a a DT www-irs-gov-3280 313 20 capital capital NN www-irs-gov-3280 313 21 asset asset NN www-irs-gov-3280 313 22 in in IN www-irs-gov-3280 313 23 the the DT www-irs-gov-3280 313 24 hands hand NNS www-irs-gov-3280 313 25 of of IN www-irs-gov-3280 313 26 the the DT www-irs-gov-3280 313 27 taxpayer taxpayer NN www-irs-gov-3280 313 28 . . . www-irs-gov-3280 314 1 For for IN www-irs-gov-3280 314 2 example example NN www-irs-gov-3280 314 3 , , , www-irs-gov-3280 314 4 stocks stock NNS www-irs-gov-3280 314 5 , , , www-irs-gov-3280 314 6 bonds bond NNS www-irs-gov-3280 314 7 , , , www-irs-gov-3280 314 8 and and CC www-irs-gov-3280 314 9 other other JJ www-irs-gov-3280 314 10 investment investment NN www-irs-gov-3280 314 11 property property NN www-irs-gov-3280 314 12 are be VBP www-irs-gov-3280 314 13 generally generally RB www-irs-gov-3280 314 14 capital capital NN www-irs-gov-3280 314 15 assets asset NNS www-irs-gov-3280 314 16 . . . www-irs-gov-3280 315 1 A a DT www-irs-gov-3280 315 2 taxpayer taxpayer NN www-irs-gov-3280 315 3 generally generally RB www-irs-gov-3280 315 4 realizes realize VBZ www-irs-gov-3280 315 5 ordinary ordinary JJ www-irs-gov-3280 315 6 gain gain NN www-irs-gov-3280 315 7 or or CC www-irs-gov-3280 315 8 loss loss VB www-irs-gov-3280 315 9 on on IN www-irs-gov-3280 315 10 the the DT www-irs-gov-3280 315 11 sale sale NN www-irs-gov-3280 315 12 or or CC www-irs-gov-3280 315 13 exchange exchange NN www-irs-gov-3280 315 14 of of IN www-irs-gov-3280 315 15 virtual virtual JJ www-irs-gov-3280 315 16 currency currency NN www-irs-gov-3280 315 17 that that WDT www-irs-gov-3280 315 18 is be VBZ www-irs-gov-3280 315 19 not not RB www-irs-gov-3280 315 20 a a DT www-irs-gov-3280 315 21 capital capital NN www-irs-gov-3280 315 22 asset asset NN www-irs-gov-3280 315 23 in in IN www-irs-gov-3280 315 24 the the DT www-irs-gov-3280 315 25 hands hand NNS www-irs-gov-3280 315 26 of of IN www-irs-gov-3280 315 27 the the DT www-irs-gov-3280 315 28 taxpayer taxpayer NN www-irs-gov-3280 315 29 . . . www-irs-gov-3280 316 1 Inventory inventory NN www-irs-gov-3280 316 2 and and CC www-irs-gov-3280 316 3 other other JJ www-irs-gov-3280 316 4 property property NN www-irs-gov-3280 316 5 held hold VBN www-irs-gov-3280 316 6 mainly mainly RB www-irs-gov-3280 316 7 for for IN www-irs-gov-3280 316 8 sale sale NN www-irs-gov-3280 316 9 to to IN www-irs-gov-3280 316 10 customers customer NNS www-irs-gov-3280 316 11 in in IN www-irs-gov-3280 316 12 a a DT www-irs-gov-3280 316 13 trade trade NN www-irs-gov-3280 316 14 or or CC www-irs-gov-3280 316 15 business business NN www-irs-gov-3280 316 16 are be VBP www-irs-gov-3280 316 17 examples example NNS www-irs-gov-3280 316 18 of of IN www-irs-gov-3280 316 19 property property NN www-irs-gov-3280 316 20 that that WDT www-irs-gov-3280 316 21 is be VBZ www-irs-gov-3280 316 22 not not RB www-irs-gov-3280 316 23 a a DT www-irs-gov-3280 316 24 capital capital NN www-irs-gov-3280 316 25 asset asset NN www-irs-gov-3280 316 26 . . . www-irs-gov-3280 317 1 See see VB www-irs-gov-3280 317 2 Publication publication NN www-irs-gov-3280 317 3 544 544 CD www-irs-gov-3280 317 4 for for IN www-irs-gov-3280 317 5 more more JJR www-irs-gov-3280 317 6 information information NN www-irs-gov-3280 317 7 about about IN www-irs-gov-3280 317 8 capital capital NN www-irs-gov-3280 317 9 assets asset NNS www-irs-gov-3280 317 10 and and CC www-irs-gov-3280 317 11 the the DT www-irs-gov-3280 317 12 character character NN www-irs-gov-3280 317 13 of of IN www-irs-gov-3280 317 14 gain gain NN www-irs-gov-3280 317 15 or or CC www-irs-gov-3280 317 16 loss loss NN www-irs-gov-3280 317 17 . . . www-irs-gov-3280 318 1 Q–8 Q–8 NNS www-irs-gov-3280 318 2 : : : www-irs-gov-3280 318 3 Does do VBZ www-irs-gov-3280 318 4 a a DT www-irs-gov-3280 318 5 taxpayer taxpayer NN www-irs-gov-3280 318 6 who who WP www-irs-gov-3280 318 7 “ " `` www-irs-gov-3280 318 8 mines mine NNS www-irs-gov-3280 318 9 ” " '' www-irs-gov-3280 318 10 virtual virtual JJ www-irs-gov-3280 318 11 currency currency NN www-irs-gov-3280 318 12 ( ( -LRB- www-irs-gov-3280 318 13 for for IN www-irs-gov-3280 318 14 example example NN www-irs-gov-3280 318 15 , , , www-irs-gov-3280 318 16 uses use VBZ www-irs-gov-3280 318 17 computer computer NN www-irs-gov-3280 318 18 resources resource NNS www-irs-gov-3280 318 19 to to TO www-irs-gov-3280 318 20 validate validate VB www-irs-gov-3280 318 21 Bitcoin Bitcoin NNP www-irs-gov-3280 318 22 transactions transaction NNS www-irs-gov-3280 318 23 and and CC www-irs-gov-3280 318 24 maintain maintain VB www-irs-gov-3280 318 25 the the DT www-irs-gov-3280 318 26 public public JJ www-irs-gov-3280 318 27 Bitcoin Bitcoin NNP www-irs-gov-3280 318 28 transaction transaction NN www-irs-gov-3280 318 29 ledger ledger NNP www-irs-gov-3280 318 30 ) ) -RRB- www-irs-gov-3280 318 31 realize realize VBP www-irs-gov-3280 318 32 gross gross JJ www-irs-gov-3280 318 33 income income NN www-irs-gov-3280 318 34 upon upon IN www-irs-gov-3280 318 35 receipt receipt NN www-irs-gov-3280 318 36 of of IN www-irs-gov-3280 318 37 the the DT www-irs-gov-3280 318 38 virtual virtual JJ www-irs-gov-3280 318 39 currency currency NN www-irs-gov-3280 318 40 resulting result VBG www-irs-gov-3280 318 41 from from IN www-irs-gov-3280 318 42 those those DT www-irs-gov-3280 318 43 activities activity NNS www-irs-gov-3280 318 44 ? ? . www-irs-gov-3280 319 1 A–8 A–8 NNP www-irs-gov-3280 319 2 : : : www-irs-gov-3280 319 3 Yes yes UH www-irs-gov-3280 319 4 , , , www-irs-gov-3280 319 5 when when WRB www-irs-gov-3280 319 6 a a DT www-irs-gov-3280 319 7 taxpayer taxpayer NN www-irs-gov-3280 319 8 successfully successfully RB www-irs-gov-3280 319 9 “ " `` www-irs-gov-3280 319 10 mines mine NNS www-irs-gov-3280 319 11 ” " '' www-irs-gov-3280 319 12 virtual virtual JJ www-irs-gov-3280 319 13 currency currency NN www-irs-gov-3280 319 14 , , , www-irs-gov-3280 319 15 the the DT www-irs-gov-3280 319 16 fair fair JJ www-irs-gov-3280 319 17 market market NN www-irs-gov-3280 319 18 value value NN www-irs-gov-3280 319 19 of of IN www-irs-gov-3280 319 20 the the DT www-irs-gov-3280 319 21 virtual virtual JJ www-irs-gov-3280 319 22 currency currency NN www-irs-gov-3280 319 23 as as IN www-irs-gov-3280 319 24 of of IN www-irs-gov-3280 319 25 the the DT www-irs-gov-3280 319 26 date date NN www-irs-gov-3280 319 27 of of IN www-irs-gov-3280 319 28 receipt receipt NN www-irs-gov-3280 319 29 is be VBZ www-irs-gov-3280 319 30 includible includible JJ www-irs-gov-3280 319 31 in in IN www-irs-gov-3280 319 32 gross gross JJ www-irs-gov-3280 319 33 income income NN www-irs-gov-3280 319 34 . . . www-irs-gov-3280 320 1 See see VB www-irs-gov-3280 320 2 Publication publication NN www-irs-gov-3280 320 3 525 525 CD www-irs-gov-3280 320 4 , , , www-irs-gov-3280 320 5 Taxable taxable JJ www-irs-gov-3280 320 6 and and CC www-irs-gov-3280 320 7 Nontaxable nontaxable JJ www-irs-gov-3280 320 8 Income Income NNP www-irs-gov-3280 320 9 , , , www-irs-gov-3280 320 10 for for IN www-irs-gov-3280 320 11 more more JJR www-irs-gov-3280 320 12 information information NN www-irs-gov-3280 320 13 on on IN www-irs-gov-3280 320 14 taxable taxable JJ www-irs-gov-3280 320 15 income income NN www-irs-gov-3280 320 16 . . . www-irs-gov-3280 321 1 Q–9 Q–9 NNP www-irs-gov-3280 321 2 : : : www-irs-gov-3280 321 3 Is be VBZ www-irs-gov-3280 321 4 an an DT www-irs-gov-3280 321 5 individual individual NN www-irs-gov-3280 321 6 who who WP www-irs-gov-3280 321 7 “ " `` www-irs-gov-3280 321 8 mines mine NNS www-irs-gov-3280 321 9 ” " '' www-irs-gov-3280 321 10 virtual virtual JJ www-irs-gov-3280 321 11 currency currency NN www-irs-gov-3280 321 12 as as IN www-irs-gov-3280 321 13 a a DT www-irs-gov-3280 321 14 trade trade NN www-irs-gov-3280 321 15 or or CC www-irs-gov-3280 321 16 business business NN www-irs-gov-3280 321 17 subject subject JJ www-irs-gov-3280 321 18 to to IN www-irs-gov-3280 321 19 self self NN www-irs-gov-3280 321 20 - - HYPH www-irs-gov-3280 321 21 employment employment NN www-irs-gov-3280 321 22 tax tax NN www-irs-gov-3280 321 23 on on IN www-irs-gov-3280 321 24 the the DT www-irs-gov-3280 321 25 income income NN www-irs-gov-3280 321 26 derived derive VBN www-irs-gov-3280 321 27 from from IN www-irs-gov-3280 321 28 those those DT www-irs-gov-3280 321 29 activities activity NNS www-irs-gov-3280 321 30 ? ? . www-irs-gov-3280 322 1 A–9 A–9 NNP www-irs-gov-3280 322 2 : : : www-irs-gov-3280 322 3 If if IN www-irs-gov-3280 322 4 a a DT www-irs-gov-3280 322 5 taxpayer taxpayer NN www-irs-gov-3280 322 6 ’s ’s POS www-irs-gov-3280 322 7 “ " `` www-irs-gov-3280 322 8 mining mining NN www-irs-gov-3280 322 9 ” " '' www-irs-gov-3280 322 10 of of IN www-irs-gov-3280 322 11 virtual virtual JJ www-irs-gov-3280 322 12 currency currency NN www-irs-gov-3280 322 13 constitutes constitute VBZ www-irs-gov-3280 322 14 a a DT www-irs-gov-3280 322 15 trade trade NN www-irs-gov-3280 322 16 or or CC www-irs-gov-3280 322 17 business business NN www-irs-gov-3280 322 18 , , , www-irs-gov-3280 322 19 and and CC www-irs-gov-3280 322 20 the the DT www-irs-gov-3280 322 21 “ " `` www-irs-gov-3280 322 22 mining mining NN www-irs-gov-3280 322 23 ” " '' www-irs-gov-3280 322 24 activity activity NN www-irs-gov-3280 322 25 is be VBZ www-irs-gov-3280 322 26 not not RB www-irs-gov-3280 322 27 undertaken undertake VBN www-irs-gov-3280 322 28 by by IN www-irs-gov-3280 322 29 the the DT www-irs-gov-3280 322 30 taxpayer taxpayer NN www-irs-gov-3280 322 31 as as IN www-irs-gov-3280 322 32 an an DT www-irs-gov-3280 322 33 employee employee NN www-irs-gov-3280 322 34 , , , www-irs-gov-3280 322 35 the the DT www-irs-gov-3280 322 36 net net JJ www-irs-gov-3280 322 37 earnings earning NNS www-irs-gov-3280 322 38 from from IN www-irs-gov-3280 322 39 self self NN www-irs-gov-3280 322 40 - - HYPH www-irs-gov-3280 322 41 employment employment NN www-irs-gov-3280 322 42 ( ( -LRB- www-irs-gov-3280 322 43 generally generally RB www-irs-gov-3280 322 44 , , , www-irs-gov-3280 322 45 gross gross JJ www-irs-gov-3280 322 46 income income NN www-irs-gov-3280 322 47 derived derive VBN www-irs-gov-3280 322 48 from from IN www-irs-gov-3280 322 49 carrying carry VBG www-irs-gov-3280 322 50 on on IN www-irs-gov-3280 322 51 a a DT www-irs-gov-3280 322 52 trade trade NN www-irs-gov-3280 322 53 or or CC www-irs-gov-3280 322 54 business business NN www-irs-gov-3280 322 55 less less RBR www-irs-gov-3280 322 56 allowable allowable JJ www-irs-gov-3280 322 57 deductions deduction NNS www-irs-gov-3280 322 58 ) ) -RRB- www-irs-gov-3280 322 59 resulting result VBG www-irs-gov-3280 322 60 from from IN www-irs-gov-3280 322 61 those those DT www-irs-gov-3280 322 62 activities activity NNS www-irs-gov-3280 322 63 constitute constitute VBP www-irs-gov-3280 322 64 self self NN www-irs-gov-3280 322 65 - - HYPH www-irs-gov-3280 322 66 employment employment NN www-irs-gov-3280 322 67 income income NN www-irs-gov-3280 322 68 and and CC www-irs-gov-3280 322 69 are be VBP www-irs-gov-3280 322 70 subject subject JJ www-irs-gov-3280 322 71 to to IN www-irs-gov-3280 322 72 the the DT www-irs-gov-3280 322 73 self self NN www-irs-gov-3280 322 74 - - HYPH www-irs-gov-3280 322 75 employment employment NN www-irs-gov-3280 322 76 tax tax NN www-irs-gov-3280 322 77 . . . www-irs-gov-3280 323 1 See see VB www-irs-gov-3280 323 2 Chapter chapter NN www-irs-gov-3280 323 3 10 10 CD www-irs-gov-3280 323 4 of of IN www-irs-gov-3280 323 5 Publication Publication NNP www-irs-gov-3280 323 6 334 334 CD www-irs-gov-3280 323 7 , , , www-irs-gov-3280 323 8 Tax Tax NNP www-irs-gov-3280 323 9 Guide Guide NNP www-irs-gov-3280 323 10 for for IN www-irs-gov-3280 323 11 Small Small NNP www-irs-gov-3280 323 12 Business Business NNP www-irs-gov-3280 323 13 , , , www-irs-gov-3280 323 14 for for IN www-irs-gov-3280 323 15 more more JJR www-irs-gov-3280 323 16 information information NN www-irs-gov-3280 323 17 on on IN www-irs-gov-3280 323 18 self self NN www-irs-gov-3280 323 19 - - HYPH www-irs-gov-3280 323 20 employment employment NN www-irs-gov-3280 323 21 tax tax NN www-irs-gov-3280 323 22 and and CC www-irs-gov-3280 323 23 Publication Publication NNP www-irs-gov-3280 323 24 535 535 CD www-irs-gov-3280 323 25 , , , www-irs-gov-3280 323 26 Business Business NNP www-irs-gov-3280 323 27 Expenses Expenses NNP www-irs-gov-3280 323 28 , , , www-irs-gov-3280 323 29 for for IN www-irs-gov-3280 323 30 more more JJR www-irs-gov-3280 323 31 information information NN www-irs-gov-3280 323 32 on on IN www-irs-gov-3280 323 33 determining determine VBG www-irs-gov-3280 323 34 whether whether IN www-irs-gov-3280 323 35 expenses expense NNS www-irs-gov-3280 323 36 are be VBP www-irs-gov-3280 323 37 from from IN www-irs-gov-3280 323 38 a a DT www-irs-gov-3280 323 39 business business NN www-irs-gov-3280 323 40 activity activity NN www-irs-gov-3280 323 41 carried carry VBN www-irs-gov-3280 323 42 on on RP www-irs-gov-3280 323 43 to to TO www-irs-gov-3280 323 44 make make VB www-irs-gov-3280 323 45 a a DT www-irs-gov-3280 323 46 profit profit NN www-irs-gov-3280 323 47 . . . www-irs-gov-3280 324 1 Q–10 Q–10 NNP www-irs-gov-3280 324 2 : : : www-irs-gov-3280 324 3 Does do VBZ www-irs-gov-3280 324 4 virtual virtual JJ www-irs-gov-3280 324 5 currency currency NN www-irs-gov-3280 324 6 received receive VBN www-irs-gov-3280 324 7 by by IN www-irs-gov-3280 324 8 an an DT www-irs-gov-3280 324 9 independent independent JJ www-irs-gov-3280 324 10 contractor contractor NN www-irs-gov-3280 324 11 for for IN www-irs-gov-3280 324 12 performing perform VBG www-irs-gov-3280 324 13 services service NNS www-irs-gov-3280 324 14 constitute constitute VBP www-irs-gov-3280 324 15 self self NN www-irs-gov-3280 324 16 - - HYPH www-irs-gov-3280 324 17 employment employment NN www-irs-gov-3280 324 18 income income NN www-irs-gov-3280 324 19 ? ? . www-irs-gov-3280 325 1 A–10 a–10 LS www-irs-gov-3280 325 2 : : : www-irs-gov-3280 325 3 Yes yes UH www-irs-gov-3280 325 4 . . . www-irs-gov-3280 326 1 Generally generally RB www-irs-gov-3280 326 2 , , , www-irs-gov-3280 326 3 self self NN www-irs-gov-3280 326 4 - - HYPH www-irs-gov-3280 326 5 employment employment NN www-irs-gov-3280 326 6 income income NN www-irs-gov-3280 326 7 includes include VBZ www-irs-gov-3280 326 8 all all DT www-irs-gov-3280 326 9 gross gross JJ www-irs-gov-3280 326 10 income income NN www-irs-gov-3280 326 11 derived derive VBN www-irs-gov-3280 326 12 by by IN www-irs-gov-3280 326 13 an an DT www-irs-gov-3280 326 14 individual individual NN www-irs-gov-3280 326 15 from from IN www-irs-gov-3280 326 16 any any DT www-irs-gov-3280 326 17 trade trade NN www-irs-gov-3280 326 18 or or CC www-irs-gov-3280 326 19 business business NN www-irs-gov-3280 326 20 carried carry VBN www-irs-gov-3280 326 21 on on RP www-irs-gov-3280 326 22 by by IN www-irs-gov-3280 326 23 the the DT www-irs-gov-3280 326 24 individual individual NN www-irs-gov-3280 326 25 as as IN www-irs-gov-3280 326 26 other other JJ www-irs-gov-3280 326 27 than than IN www-irs-gov-3280 326 28 an an DT www-irs-gov-3280 326 29 employee employee NN www-irs-gov-3280 326 30 . . . www-irs-gov-3280 327 1 Consequently consequently RB www-irs-gov-3280 327 2 , , , www-irs-gov-3280 327 3 the the DT www-irs-gov-3280 327 4 fair fair JJ www-irs-gov-3280 327 5 market market NN www-irs-gov-3280 327 6 value value NN www-irs-gov-3280 327 7 of of IN www-irs-gov-3280 327 8 virtual virtual JJ www-irs-gov-3280 327 9 currency currency NN www-irs-gov-3280 327 10 received receive VBN www-irs-gov-3280 327 11 for for IN www-irs-gov-3280 327 12 services service NNS www-irs-gov-3280 327 13 performed perform VBN www-irs-gov-3280 327 14 as as IN www-irs-gov-3280 327 15 an an DT www-irs-gov-3280 327 16 independent independent JJ www-irs-gov-3280 327 17 contractor contractor NN www-irs-gov-3280 327 18 , , , www-irs-gov-3280 327 19 measured measure VBN www-irs-gov-3280 327 20 in in IN www-irs-gov-3280 327 21 U.S. U.S. NNP www-irs-gov-3280 327 22 dollars dollar NNS www-irs-gov-3280 327 23 as as IN www-irs-gov-3280 327 24 of of IN www-irs-gov-3280 327 25 the the DT www-irs-gov-3280 327 26 date date NN www-irs-gov-3280 327 27 of of IN www-irs-gov-3280 327 28 receipt receipt NN www-irs-gov-3280 327 29 , , , www-irs-gov-3280 327 30 constitutes constitute VBZ www-irs-gov-3280 327 31 self self NN www-irs-gov-3280 327 32 - - HYPH www-irs-gov-3280 327 33 employment employment NN www-irs-gov-3280 327 34 income income NN www-irs-gov-3280 327 35 and and CC www-irs-gov-3280 327 36 is be VBZ www-irs-gov-3280 327 37 subject subject JJ www-irs-gov-3280 327 38 to to IN www-irs-gov-3280 327 39 the the DT www-irs-gov-3280 327 40 self self NN www-irs-gov-3280 327 41 - - HYPH www-irs-gov-3280 327 42 employment employment NN www-irs-gov-3280 327 43 tax tax NN www-irs-gov-3280 327 44 . . . www-irs-gov-3280 328 1 See see VB www-irs-gov-3280 328 2 FS-2007 FS-2007 NNP www-irs-gov-3280 328 3 - - HYPH www-irs-gov-3280 328 4 18 18 CD www-irs-gov-3280 328 5 , , , www-irs-gov-3280 328 6 April April NNP www-irs-gov-3280 328 7 2007 2007 CD www-irs-gov-3280 328 8 , , , www-irs-gov-3280 328 9 Business Business NNP www-irs-gov-3280 328 10 or or CC www-irs-gov-3280 328 11 Hobby Hobby NNP www-irs-gov-3280 328 12 ? ? . www-irs-gov-3280 329 1 Answer Answer NNP www-irs-gov-3280 329 2 Has Has NNP www-irs-gov-3280 329 3 Implications Implications NNPS www-irs-gov-3280 329 4 for for IN www-irs-gov-3280 329 5 Deductions Deductions NNPS www-irs-gov-3280 329 6 , , , www-irs-gov-3280 329 7 for for IN www-irs-gov-3280 329 8 information information NN www-irs-gov-3280 329 9 on on IN www-irs-gov-3280 329 10 determining determine VBG www-irs-gov-3280 329 11 whether whether IN www-irs-gov-3280 329 12 an an DT www-irs-gov-3280 329 13 activity activity NN www-irs-gov-3280 329 14 is be VBZ www-irs-gov-3280 329 15 a a DT www-irs-gov-3280 329 16 business business NN www-irs-gov-3280 329 17 or or CC www-irs-gov-3280 329 18 a a DT www-irs-gov-3280 329 19 hobby hobby NN www-irs-gov-3280 329 20 . . . www-irs-gov-3280 330 1 Q–11 q–11 LS www-irs-gov-3280 330 2 : : : www-irs-gov-3280 330 3 Does do VBZ www-irs-gov-3280 330 4 virtual virtual JJ www-irs-gov-3280 330 5 currency currency NN www-irs-gov-3280 330 6 paid pay VBN www-irs-gov-3280 330 7 by by IN www-irs-gov-3280 330 8 an an DT www-irs-gov-3280 330 9 employer employer NN www-irs-gov-3280 330 10 as as IN www-irs-gov-3280 330 11 remuneration remuneration NN www-irs-gov-3280 330 12 for for IN www-irs-gov-3280 330 13 services service NNS www-irs-gov-3280 330 14 constitute constitute VBP www-irs-gov-3280 330 15 wages wage NNS www-irs-gov-3280 330 16 for for IN www-irs-gov-3280 330 17 employment employment NN www-irs-gov-3280 330 18 tax tax NN www-irs-gov-3280 330 19 purposes purpose NNS www-irs-gov-3280 330 20 ? ? . www-irs-gov-3280 331 1 A–11 a–11 LS www-irs-gov-3280 331 2 : : : www-irs-gov-3280 331 3 Yes yes UH www-irs-gov-3280 331 4 . . . www-irs-gov-3280 332 1 Generally generally RB www-irs-gov-3280 332 2 , , , www-irs-gov-3280 332 3 the the DT www-irs-gov-3280 332 4 medium medium NN www-irs-gov-3280 332 5 in in IN www-irs-gov-3280 332 6 which which WDT www-irs-gov-3280 332 7 remuneration remuneration NN www-irs-gov-3280 332 8 for for IN www-irs-gov-3280 332 9 services service NNS www-irs-gov-3280 332 10 is be VBZ www-irs-gov-3280 332 11 paid pay VBN www-irs-gov-3280 332 12 is be VBZ www-irs-gov-3280 332 13 immaterial immaterial JJ www-irs-gov-3280 332 14 to to IN www-irs-gov-3280 332 15 the the DT www-irs-gov-3280 332 16 determination determination NN www-irs-gov-3280 332 17 of of IN www-irs-gov-3280 332 18 whether whether IN www-irs-gov-3280 332 19 the the DT www-irs-gov-3280 332 20 remuneration remuneration NN www-irs-gov-3280 332 21 constitutes constitute VBZ www-irs-gov-3280 332 22 wages wage NNS www-irs-gov-3280 332 23 for for IN www-irs-gov-3280 332 24 employment employment NN www-irs-gov-3280 332 25 tax tax NN www-irs-gov-3280 332 26 purposes purpose NNS www-irs-gov-3280 332 27 . . . www-irs-gov-3280 333 1 Consequently consequently RB www-irs-gov-3280 333 2 , , , www-irs-gov-3280 333 3 the the DT www-irs-gov-3280 333 4 fair fair JJ www-irs-gov-3280 333 5 market market NN www-irs-gov-3280 333 6 value value NN www-irs-gov-3280 333 7 of of IN www-irs-gov-3280 333 8 virtual virtual JJ www-irs-gov-3280 333 9 currency currency NN www-irs-gov-3280 333 10 paid pay VBN www-irs-gov-3280 333 11 as as IN www-irs-gov-3280 333 12 wages wage NNS www-irs-gov-3280 333 13 is be VBZ www-irs-gov-3280 333 14 subject subject JJ www-irs-gov-3280 333 15 to to IN www-irs-gov-3280 333 16 federal federal JJ www-irs-gov-3280 333 17 income income NN www-irs-gov-3280 333 18 tax tax NN www-irs-gov-3280 333 19 withholding withholding NN www-irs-gov-3280 333 20 , , , www-irs-gov-3280 333 21 Federal Federal NNP www-irs-gov-3280 333 22 Insurance Insurance NNP www-irs-gov-3280 333 23 Contributions Contributions NNP www-irs-gov-3280 333 24 Act Act NNP www-irs-gov-3280 333 25 ( ( -LRB- www-irs-gov-3280 333 26 FICA FICA NNP www-irs-gov-3280 333 27 ) ) -RRB- www-irs-gov-3280 333 28 tax tax NN www-irs-gov-3280 333 29 , , , www-irs-gov-3280 333 30 and and CC www-irs-gov-3280 333 31 Federal Federal NNP www-irs-gov-3280 333 32 Unemployment Unemployment NNP www-irs-gov-3280 333 33 Tax Tax NNP www-irs-gov-3280 333 34 Act Act NNP www-irs-gov-3280 333 35 ( ( -LRB- www-irs-gov-3280 333 36 FUTA FUTA NNP www-irs-gov-3280 333 37 ) ) -RRB- www-irs-gov-3280 333 38 tax tax NN www-irs-gov-3280 333 39 and and CC www-irs-gov-3280 333 40 must must MD www-irs-gov-3280 333 41 be be VB www-irs-gov-3280 333 42 reported report VBN www-irs-gov-3280 333 43 on on IN www-irs-gov-3280 333 44 Form Form NNP www-irs-gov-3280 333 45 W–2 W–2 NNP www-irs-gov-3280 333 46 , , , www-irs-gov-3280 333 47 Wage Wage NNP www-irs-gov-3280 333 48 and and CC www-irs-gov-3280 333 49 Tax Tax NNP www-irs-gov-3280 333 50 Statement Statement NNP www-irs-gov-3280 333 51 . . . www-irs-gov-3280 334 1 See see VB www-irs-gov-3280 334 2 Publication publication NN www-irs-gov-3280 334 3 15 15 CD www-irs-gov-3280 334 4 ( ( -LRB- www-irs-gov-3280 334 5 Circular Circular NNP www-irs-gov-3280 334 6 E E NNP www-irs-gov-3280 334 7 ) ) -RRB- www-irs-gov-3280 334 8 , , , www-irs-gov-3280 334 9 Employer Employer NNP www-irs-gov-3280 334 10 ’s ’s POS www-irs-gov-3280 334 11 Tax Tax NNP www-irs-gov-3280 334 12 Guide Guide NNP www-irs-gov-3280 334 13 , , , www-irs-gov-3280 334 14 for for IN www-irs-gov-3280 334 15 information information NN www-irs-gov-3280 334 16 on on IN www-irs-gov-3280 334 17 the the DT www-irs-gov-3280 334 18 withholding withholding NN www-irs-gov-3280 334 19 , , , www-irs-gov-3280 334 20 depositing depositing NN www-irs-gov-3280 334 21 , , , www-irs-gov-3280 334 22 reporting reporting NN www-irs-gov-3280 334 23 , , , www-irs-gov-3280 334 24 and and CC www-irs-gov-3280 334 25 paying pay VBG www-irs-gov-3280 334 26 of of IN www-irs-gov-3280 334 27 employment employment NN www-irs-gov-3280 334 28 taxes taxis NNS www-irs-gov-3280 334 29 . . . www-irs-gov-3280 335 1 Q–12 q–12 LS www-irs-gov-3280 335 2 : : : www-irs-gov-3280 335 3 Is be VBZ www-irs-gov-3280 335 4 a a DT www-irs-gov-3280 335 5 payment payment NN www-irs-gov-3280 335 6 made make VBN www-irs-gov-3280 335 7 using use VBG www-irs-gov-3280 335 8 virtual virtual JJ www-irs-gov-3280 335 9 currency currency NN www-irs-gov-3280 335 10 subject subject JJ www-irs-gov-3280 335 11 to to IN www-irs-gov-3280 335 12 information information NN www-irs-gov-3280 335 13 reporting report VBG www-irs-gov-3280 335 14 ? ? . www-irs-gov-3280 336 1 A–12 a–12 UH www-irs-gov-3280 336 2 : : : www-irs-gov-3280 336 3 A a DT www-irs-gov-3280 336 4 payment payment NN www-irs-gov-3280 336 5 made make VBN www-irs-gov-3280 336 6 using use VBG www-irs-gov-3280 336 7 virtual virtual JJ www-irs-gov-3280 336 8 currency currency NN www-irs-gov-3280 336 9 is be VBZ www-irs-gov-3280 336 10 subject subject JJ www-irs-gov-3280 336 11 to to IN www-irs-gov-3280 336 12 information information NN www-irs-gov-3280 336 13 reporting report VBG www-irs-gov-3280 336 14 to to IN www-irs-gov-3280 336 15 the the DT www-irs-gov-3280 336 16 same same JJ www-irs-gov-3280 336 17 extent extent NN www-irs-gov-3280 336 18 as as IN www-irs-gov-3280 336 19 any any DT www-irs-gov-3280 336 20 other other JJ www-irs-gov-3280 336 21 payment payment NN www-irs-gov-3280 336 22 made make VBN www-irs-gov-3280 336 23 in in IN www-irs-gov-3280 336 24 property property NN www-irs-gov-3280 336 25 . . . www-irs-gov-3280 337 1 For for IN www-irs-gov-3280 337 2 example example NN www-irs-gov-3280 337 3 , , , www-irs-gov-3280 337 4 a a DT www-irs-gov-3280 337 5 person person NN www-irs-gov-3280 337 6 who who WP www-irs-gov-3280 337 7 in in IN www-irs-gov-3280 337 8 the the DT www-irs-gov-3280 337 9 course course NN www-irs-gov-3280 337 10 of of IN www-irs-gov-3280 337 11 a a DT www-irs-gov-3280 337 12 trade trade NN www-irs-gov-3280 337 13 or or CC www-irs-gov-3280 337 14 business business NN www-irs-gov-3280 337 15 makes make VBZ www-irs-gov-3280 337 16 a a DT www-irs-gov-3280 337 17 payment payment NN www-irs-gov-3280 337 18 of of IN www-irs-gov-3280 337 19 fixed fixed JJ www-irs-gov-3280 337 20 and and CC www-irs-gov-3280 337 21 determinable determinable JJ www-irs-gov-3280 337 22 income income NN www-irs-gov-3280 337 23 using use VBG www-irs-gov-3280 337 24 virtual virtual JJ www-irs-gov-3280 337 25 currency currency NN www-irs-gov-3280 337 26 with with IN www-irs-gov-3280 337 27 a a DT www-irs-gov-3280 337 28 value value NN www-irs-gov-3280 337 29 of of IN www-irs-gov-3280 337 30 $ $ $ www-irs-gov-3280 337 31 600 600 CD www-irs-gov-3280 337 32 or or CC www-irs-gov-3280 337 33 more more JJR www-irs-gov-3280 337 34 to to IN www-irs-gov-3280 337 35 a a DT www-irs-gov-3280 337 36 U.S. U.S. NNP www-irs-gov-3280 337 37 non non JJ www-irs-gov-3280 337 38 - - JJ www-irs-gov-3280 337 39 exempt exempt JJ www-irs-gov-3280 337 40 recipient recipient NN www-irs-gov-3280 337 41 in in IN www-irs-gov-3280 337 42 a a DT www-irs-gov-3280 337 43 taxable taxable JJ www-irs-gov-3280 337 44 year year NN www-irs-gov-3280 337 45 is be VBZ www-irs-gov-3280 337 46 required require VBN www-irs-gov-3280 337 47 to to TO www-irs-gov-3280 337 48 report report VB www-irs-gov-3280 337 49 the the DT www-irs-gov-3280 337 50 payment payment NN www-irs-gov-3280 337 51 to to IN www-irs-gov-3280 337 52 the the DT www-irs-gov-3280 337 53 IRS IRS NNP www-irs-gov-3280 337 54 and and CC www-irs-gov-3280 337 55 to to IN www-irs-gov-3280 337 56 the the DT www-irs-gov-3280 337 57 payee payee NN www-irs-gov-3280 337 58 . . . www-irs-gov-3280 338 1 Examples example NNS www-irs-gov-3280 338 2 of of IN www-irs-gov-3280 338 3 payments payment NNS www-irs-gov-3280 338 4 of of IN www-irs-gov-3280 338 5 fixed fixed JJ www-irs-gov-3280 338 6 and and CC www-irs-gov-3280 338 7 determinable determinable JJ www-irs-gov-3280 338 8 income income NN www-irs-gov-3280 338 9 include include VBP www-irs-gov-3280 338 10 rent rent NN www-irs-gov-3280 338 11 , , , www-irs-gov-3280 338 12 salaries salary NNS www-irs-gov-3280 338 13 , , , www-irs-gov-3280 338 14 wages wage NNS www-irs-gov-3280 338 15 , , , www-irs-gov-3280 338 16 premiums premium NNS www-irs-gov-3280 338 17 , , , www-irs-gov-3280 338 18 annuities annuity NNS www-irs-gov-3280 338 19 , , , www-irs-gov-3280 338 20 and and CC www-irs-gov-3280 338 21 compensation compensation NN www-irs-gov-3280 338 22 . . . www-irs-gov-3280 339 1 Q–13 q–13 LS www-irs-gov-3280 339 2 : : : www-irs-gov-3280 339 3 Is be VBZ www-irs-gov-3280 339 4 a a DT www-irs-gov-3280 339 5 person person NN www-irs-gov-3280 339 6 who who WP www-irs-gov-3280 339 7 in in IN www-irs-gov-3280 339 8 the the DT www-irs-gov-3280 339 9 course course NN www-irs-gov-3280 339 10 of of IN www-irs-gov-3280 339 11 a a DT www-irs-gov-3280 339 12 trade trade NN www-irs-gov-3280 339 13 or or CC www-irs-gov-3280 339 14 business business NN www-irs-gov-3280 339 15 makes make VBZ www-irs-gov-3280 339 16 a a DT www-irs-gov-3280 339 17 payment payment NN www-irs-gov-3280 339 18 using use VBG www-irs-gov-3280 339 19 virtual virtual JJ www-irs-gov-3280 339 20 currency currency NN www-irs-gov-3280 339 21 worth worth JJ www-irs-gov-3280 339 22 $ $ $ www-irs-gov-3280 339 23 600 600 CD www-irs-gov-3280 339 24 or or CC www-irs-gov-3280 339 25 more more JJR www-irs-gov-3280 339 26 to to IN www-irs-gov-3280 339 27 an an DT www-irs-gov-3280 339 28 independent independent JJ www-irs-gov-3280 339 29 contractor contractor NN www-irs-gov-3280 339 30 for for IN www-irs-gov-3280 339 31 performing perform VBG www-irs-gov-3280 339 32 services service NNS www-irs-gov-3280 339 33 required require VBN www-irs-gov-3280 339 34 to to TO www-irs-gov-3280 339 35 file file VB www-irs-gov-3280 339 36 an an DT www-irs-gov-3280 339 37 information information NN www-irs-gov-3280 339 38 return return NN www-irs-gov-3280 339 39 with with IN www-irs-gov-3280 339 40 the the DT www-irs-gov-3280 339 41 IRS IRS NNP www-irs-gov-3280 339 42 ? ? . www-irs-gov-3280 340 1 A–13 a–13 LS www-irs-gov-3280 340 2 : : : www-irs-gov-3280 340 3 Generally generally RB www-irs-gov-3280 340 4 , , , www-irs-gov-3280 340 5 a a DT www-irs-gov-3280 340 6 person person NN www-irs-gov-3280 340 7 who who WP www-irs-gov-3280 340 8 in in IN www-irs-gov-3280 340 9 the the DT www-irs-gov-3280 340 10 course course NN www-irs-gov-3280 340 11 of of IN www-irs-gov-3280 340 12 a a DT www-irs-gov-3280 340 13 trade trade NN www-irs-gov-3280 340 14 or or CC www-irs-gov-3280 340 15 business business NN www-irs-gov-3280 340 16 makes make VBZ www-irs-gov-3280 340 17 a a DT www-irs-gov-3280 340 18 payment payment NN www-irs-gov-3280 340 19 of of IN www-irs-gov-3280 340 20 $ $ $ www-irs-gov-3280 340 21 600 600 CD www-irs-gov-3280 340 22 or or CC www-irs-gov-3280 340 23 more more JJR www-irs-gov-3280 340 24 in in IN www-irs-gov-3280 340 25 a a DT www-irs-gov-3280 340 26 taxable taxable JJ www-irs-gov-3280 340 27 year year NN www-irs-gov-3280 340 28 to to IN www-irs-gov-3280 340 29 an an DT www-irs-gov-3280 340 30 independent independent JJ www-irs-gov-3280 340 31 contractor contractor NN www-irs-gov-3280 340 32 for for IN www-irs-gov-3280 340 33 the the DT www-irs-gov-3280 340 34 performance performance NN www-irs-gov-3280 340 35 of of IN www-irs-gov-3280 340 36 services service NNS www-irs-gov-3280 340 37 is be VBZ www-irs-gov-3280 340 38 required require VBN www-irs-gov-3280 340 39 to to TO www-irs-gov-3280 340 40 report report VB www-irs-gov-3280 340 41 that that IN www-irs-gov-3280 340 42 payment payment NN www-irs-gov-3280 340 43 to to IN www-irs-gov-3280 340 44 the the DT www-irs-gov-3280 340 45 IRS IRS NNP www-irs-gov-3280 340 46 and and CC www-irs-gov-3280 340 47 to to IN www-irs-gov-3280 340 48 the the DT www-irs-gov-3280 340 49 payee payee NN www-irs-gov-3280 340 50 on on IN www-irs-gov-3280 340 51 Form Form NNP www-irs-gov-3280 340 52 1099–MISC 1099–misc CD www-irs-gov-3280 340 53 , , , www-irs-gov-3280 340 54 Miscellaneous Miscellaneous NNP www-irs-gov-3280 340 55 Income Income NNP www-irs-gov-3280 340 56 . . . www-irs-gov-3280 341 1 Payments payment NNS www-irs-gov-3280 341 2 of of IN www-irs-gov-3280 341 3 virtual virtual JJ www-irs-gov-3280 341 4 currency currency NN www-irs-gov-3280 341 5 required require VBN www-irs-gov-3280 341 6 to to TO www-irs-gov-3280 341 7 be be VB www-irs-gov-3280 341 8 reported report VBN www-irs-gov-3280 341 9 on on IN www-irs-gov-3280 341 10 Form form NN www-irs-gov-3280 341 11 1099-MISC 1099-misc NN www-irs-gov-3280 341 12 should should MD www-irs-gov-3280 341 13 be be VB www-irs-gov-3280 341 14 reported report VBN www-irs-gov-3280 341 15 using use VBG www-irs-gov-3280 341 16 the the DT www-irs-gov-3280 341 17 fair fair JJ www-irs-gov-3280 341 18 market market NN www-irs-gov-3280 341 19 value value NN www-irs-gov-3280 341 20 of of IN www-irs-gov-3280 341 21 the the DT www-irs-gov-3280 341 22 virtual virtual JJ www-irs-gov-3280 341 23 currency currency NN www-irs-gov-3280 341 24 in in IN www-irs-gov-3280 341 25 U.S. U.S. NNP www-irs-gov-3280 341 26 dollars dollar NNS www-irs-gov-3280 341 27 as as IN www-irs-gov-3280 341 28 of of IN www-irs-gov-3280 341 29 the the DT www-irs-gov-3280 341 30 date date NN www-irs-gov-3280 341 31 of of IN www-irs-gov-3280 341 32 payment payment NN www-irs-gov-3280 341 33 . . . www-irs-gov-3280 342 1 The the DT www-irs-gov-3280 342 2 payment payment NN www-irs-gov-3280 342 3 recipient recipient NN www-irs-gov-3280 342 4 may may MD www-irs-gov-3280 342 5 have have VB www-irs-gov-3280 342 6 income income NN www-irs-gov-3280 342 7 even even RB www-irs-gov-3280 342 8 if if IN www-irs-gov-3280 342 9 the the DT www-irs-gov-3280 342 10 recipient recipient NN www-irs-gov-3280 342 11 does do VBZ www-irs-gov-3280 342 12 not not RB www-irs-gov-3280 342 13 receive receive VB www-irs-gov-3280 342 14 a a DT www-irs-gov-3280 342 15 Form form NN www-irs-gov-3280 342 16 1099–MISC 1099–misc CD www-irs-gov-3280 342 17 . . . www-irs-gov-3280 343 1 See see VB www-irs-gov-3280 343 2 the the DT www-irs-gov-3280 343 3 Instructions Instructions NNPS www-irs-gov-3280 343 4 to to TO www-irs-gov-3280 343 5 Form form VB www-irs-gov-3280 343 6 1099–MISC 1099–misc CD www-irs-gov-3280 343 7 and and CC www-irs-gov-3280 343 8 the the DT www-irs-gov-3280 343 9 General General NNP www-irs-gov-3280 343 10 Instructions Instructions NNPS www-irs-gov-3280 343 11 for for IN www-irs-gov-3280 343 12 Certain certain JJ www-irs-gov-3280 343 13 Information information NN www-irs-gov-3280 343 14 Returns return NNS www-irs-gov-3280 343 15 for for IN www-irs-gov-3280 343 16 more more JJR www-irs-gov-3280 343 17 information information NN www-irs-gov-3280 343 18 . . . www-irs-gov-3280 344 1 For for IN www-irs-gov-3280 344 2 payments payment NNS www-irs-gov-3280 344 3 to to IN www-irs-gov-3280 344 4 non non JJ www-irs-gov-3280 344 5 - - JJ www-irs-gov-3280 344 6 U.S. U.S. NNP www-irs-gov-3280 344 7 persons person NNS www-irs-gov-3280 344 8 , , , www-irs-gov-3280 344 9 see see VB www-irs-gov-3280 344 10 Publication publication NN www-irs-gov-3280 344 11 515 515 CD www-irs-gov-3280 344 12 , , , www-irs-gov-3280 344 13 Withholding Withholding NNP www-irs-gov-3280 344 14 of of IN www-irs-gov-3280 344 15 Tax Tax NNP www-irs-gov-3280 344 16 on on IN www-irs-gov-3280 344 17 Nonresident Nonresident NNP www-irs-gov-3280 344 18 Aliens Aliens NNPS www-irs-gov-3280 344 19 and and CC www-irs-gov-3280 344 20 Foreign Foreign NNP www-irs-gov-3280 344 21 Entities Entities NNPS www-irs-gov-3280 344 22 . . . www-irs-gov-3280 345 1 Q–14 q–14 LS www-irs-gov-3280 345 2 : : : www-irs-gov-3280 345 3 Are be VBP www-irs-gov-3280 345 4 payments payment NNS www-irs-gov-3280 345 5 made make VBD www-irs-gov-3280 345 6 using use VBG www-irs-gov-3280 345 7 virtual virtual JJ www-irs-gov-3280 345 8 currency currency NN www-irs-gov-3280 345 9 subject subject JJ www-irs-gov-3280 345 10 to to IN www-irs-gov-3280 345 11 backup backup JJ www-irs-gov-3280 345 12 withholding withholding NN www-irs-gov-3280 345 13 ? ? . www-irs-gov-3280 346 1 A–14 a–14 LS www-irs-gov-3280 346 2 : : : www-irs-gov-3280 346 3 Payments payment NNS www-irs-gov-3280 346 4 made make VBD www-irs-gov-3280 346 5 using use VBG www-irs-gov-3280 346 6 virtual virtual JJ www-irs-gov-3280 346 7 currency currency NN www-irs-gov-3280 346 8 are be VBP www-irs-gov-3280 346 9 subject subject JJ www-irs-gov-3280 346 10 to to IN www-irs-gov-3280 346 11 backup backup JJ www-irs-gov-3280 346 12 withholding withholding NN www-irs-gov-3280 346 13 to to IN www-irs-gov-3280 346 14 the the DT www-irs-gov-3280 346 15 same same JJ www-irs-gov-3280 346 16 extent extent NN www-irs-gov-3280 346 17 as as IN www-irs-gov-3280 346 18 other other JJ www-irs-gov-3280 346 19 payments payment NNS www-irs-gov-3280 346 20 made make VBN www-irs-gov-3280 346 21 in in IN www-irs-gov-3280 346 22 property property NN www-irs-gov-3280 346 23 . . . www-irs-gov-3280 347 1 Therefore therefore RB www-irs-gov-3280 347 2 , , , www-irs-gov-3280 347 3 payors payor NNS www-irs-gov-3280 347 4 making make VBG www-irs-gov-3280 347 5 reportable reportable JJ www-irs-gov-3280 347 6 payments payment NNS www-irs-gov-3280 347 7 using use VBG www-irs-gov-3280 347 8 virtual virtual JJ www-irs-gov-3280 347 9 currency currency NN www-irs-gov-3280 347 10 must must MD www-irs-gov-3280 347 11 solicit solicit VB www-irs-gov-3280 347 12 a a DT www-irs-gov-3280 347 13 taxpayer taxpayer NN www-irs-gov-3280 347 14 identification identification NN www-irs-gov-3280 347 15 number number NN www-irs-gov-3280 347 16 ( ( -LRB- www-irs-gov-3280 347 17 TIN TIN NNP www-irs-gov-3280 347 18 ) ) -RRB- www-irs-gov-3280 347 19 from from IN www-irs-gov-3280 347 20 the the DT www-irs-gov-3280 347 21 payee payee NN www-irs-gov-3280 347 22 . . . www-irs-gov-3280 348 1 The the DT www-irs-gov-3280 348 2 payor payor NN www-irs-gov-3280 348 3 must must MD www-irs-gov-3280 348 4 backup backup VB www-irs-gov-3280 348 5 withhold withhold VB www-irs-gov-3280 348 6 from from IN www-irs-gov-3280 348 7 the the DT www-irs-gov-3280 348 8 payment payment NN www-irs-gov-3280 348 9 if if IN www-irs-gov-3280 348 10 a a DT www-irs-gov-3280 348 11 TIN tin NN www-irs-gov-3280 348 12 is be VBZ www-irs-gov-3280 348 13 not not RB www-irs-gov-3280 348 14 obtained obtain VBN www-irs-gov-3280 348 15 prior prior RB www-irs-gov-3280 348 16 to to IN www-irs-gov-3280 348 17 payment payment NN www-irs-gov-3280 348 18 or or CC www-irs-gov-3280 348 19 if if IN www-irs-gov-3280 348 20 the the DT www-irs-gov-3280 348 21 payor payor NN www-irs-gov-3280 348 22 receives receive VBZ www-irs-gov-3280 348 23 notification notification NN www-irs-gov-3280 348 24 from from IN www-irs-gov-3280 348 25 the the DT www-irs-gov-3280 348 26 IRS IRS NNP www-irs-gov-3280 348 27 that that IN www-irs-gov-3280 348 28 backup backup JJ www-irs-gov-3280 348 29 withholding withholding NN www-irs-gov-3280 348 30 is be VBZ www-irs-gov-3280 348 31 required require VBN www-irs-gov-3280 348 32 . . . www-irs-gov-3280 349 1 See See NNP www-irs-gov-3280 349 2 Publication publication NN www-irs-gov-3280 349 3 1281 1281 CD www-irs-gov-3280 349 4 , , , www-irs-gov-3280 349 5 Backup Backup NNP www-irs-gov-3280 349 6 Withholding withhold VBG www-irs-gov-3280 349 7 for for IN www-irs-gov-3280 349 8 Missing Missing NNP www-irs-gov-3280 349 9 and and CC www-irs-gov-3280 349 10 Incorrect Incorrect NNP www-irs-gov-3280 349 11 Name Name NNP www-irs-gov-3280 349 12 / / SYM www-irs-gov-3280 349 13 TINs tin NNS www-irs-gov-3280 349 14 , , , www-irs-gov-3280 349 15 for for IN www-irs-gov-3280 349 16 more more JJR www-irs-gov-3280 349 17 information information NN www-irs-gov-3280 349 18 . . . www-irs-gov-3280 350 1 Q–15 q–15 UH www-irs-gov-3280 350 2 : : : www-irs-gov-3280 350 3 Are be VBP www-irs-gov-3280 350 4 there there EX www-irs-gov-3280 350 5 IRS IRS NNP www-irs-gov-3280 350 6 information information NN www-irs-gov-3280 350 7 reporting reporting NN www-irs-gov-3280 350 8 requirements requirement NNS www-irs-gov-3280 350 9 for for IN www-irs-gov-3280 350 10 a a DT www-irs-gov-3280 350 11 person person NN www-irs-gov-3280 350 12 who who WP www-irs-gov-3280 350 13 settles settle VBZ www-irs-gov-3280 350 14 payments payment NNS www-irs-gov-3280 350 15 made make VBN www-irs-gov-3280 350 16 in in IN www-irs-gov-3280 350 17 virtual virtual JJ www-irs-gov-3280 350 18 currency currency NN www-irs-gov-3280 350 19 on on IN www-irs-gov-3280 350 20 behalf behalf NN www-irs-gov-3280 350 21 of of IN www-irs-gov-3280 350 22 merchants merchant NNS www-irs-gov-3280 350 23 that that WDT www-irs-gov-3280 350 24 accept accept VBP www-irs-gov-3280 350 25 virtual virtual JJ www-irs-gov-3280 350 26 currency currency NN www-irs-gov-3280 350 27 from from IN www-irs-gov-3280 350 28 their -PRON- PRP$ www-irs-gov-3280 350 29 customers customer NNS www-irs-gov-3280 350 30 ? ? . www-irs-gov-3280 351 1 A–15 a–15 LS www-irs-gov-3280 351 2 : : : www-irs-gov-3280 351 3 Yes yes UH www-irs-gov-3280 351 4 , , , www-irs-gov-3280 351 5 if if IN www-irs-gov-3280 351 6 certain certain JJ www-irs-gov-3280 351 7 requirements requirement NNS www-irs-gov-3280 351 8 are be VBP www-irs-gov-3280 351 9 met meet VBN www-irs-gov-3280 351 10 . . . www-irs-gov-3280 352 1 In in IN www-irs-gov-3280 352 2 general general JJ www-irs-gov-3280 352 3 , , , www-irs-gov-3280 352 4 a a DT www-irs-gov-3280 352 5 third third JJ www-irs-gov-3280 352 6 party party NN www-irs-gov-3280 352 7 that that WDT www-irs-gov-3280 352 8 contracts contract VBZ www-irs-gov-3280 352 9 with with IN www-irs-gov-3280 352 10 a a DT www-irs-gov-3280 352 11 substantial substantial JJ www-irs-gov-3280 352 12 number number NN www-irs-gov-3280 352 13 of of IN www-irs-gov-3280 352 14 unrelated unrelated JJ www-irs-gov-3280 352 15 merchants merchant NNS www-irs-gov-3280 352 16 to to TO www-irs-gov-3280 352 17 settle settle VB www-irs-gov-3280 352 18 payments payment NNS www-irs-gov-3280 352 19 between between IN www-irs-gov-3280 352 20 the the DT www-irs-gov-3280 352 21 merchants merchant NNS www-irs-gov-3280 352 22 and and CC www-irs-gov-3280 352 23 their -PRON- PRP$ www-irs-gov-3280 352 24 customers customer NNS www-irs-gov-3280 352 25 is be VBZ www-irs-gov-3280 352 26 a a DT www-irs-gov-3280 352 27 third third JJ www-irs-gov-3280 352 28 party party NN www-irs-gov-3280 352 29 settlement settlement NN www-irs-gov-3280 352 30 organization organization NN www-irs-gov-3280 352 31 ( ( -LRB- www-irs-gov-3280 352 32 TPSO TPSO NNP www-irs-gov-3280 352 33 ) ) -RRB- www-irs-gov-3280 352 34 . . . www-irs-gov-3280 353 1 A a DT www-irs-gov-3280 353 2 TPSO TPSO NNP www-irs-gov-3280 353 3 is be VBZ www-irs-gov-3280 353 4 required require VBN www-irs-gov-3280 353 5 to to TO www-irs-gov-3280 353 6 report report VB www-irs-gov-3280 353 7 payments payment NNS www-irs-gov-3280 353 8 made make VBN www-irs-gov-3280 353 9 to to IN www-irs-gov-3280 353 10 a a DT www-irs-gov-3280 353 11 merchant merchant NN www-irs-gov-3280 353 12 on on IN www-irs-gov-3280 353 13 a a DT www-irs-gov-3280 353 14 Form form NN www-irs-gov-3280 353 15 1099-K 1099-k CD www-irs-gov-3280 353 16 , , , www-irs-gov-3280 353 17 Payment Payment NNP www-irs-gov-3280 353 18 Card Card NNP www-irs-gov-3280 353 19 and and CC www-irs-gov-3280 353 20 Third Third NNP www-irs-gov-3280 353 21 Party Party NNP www-irs-gov-3280 353 22 Network Network NNP www-irs-gov-3280 353 23 Transactions Transactions NNPS www-irs-gov-3280 353 24 , , , www-irs-gov-3280 353 25 if if IN www-irs-gov-3280 353 26 , , , www-irs-gov-3280 353 27 for for IN www-irs-gov-3280 353 28 the the DT www-irs-gov-3280 353 29 calendar calendar NNP www-irs-gov-3280 353 30 year year NN www-irs-gov-3280 353 31 , , , www-irs-gov-3280 353 32 both both DT www-irs-gov-3280 353 33 ( ( -LRB- www-irs-gov-3280 353 34 1 1 LS www-irs-gov-3280 353 35 ) ) -RRB- www-irs-gov-3280 353 36 the the DT www-irs-gov-3280 353 37 number number NN www-irs-gov-3280 353 38 of of IN www-irs-gov-3280 353 39 transactions transaction NNS www-irs-gov-3280 353 40 settled settle VBN www-irs-gov-3280 353 41 for for IN www-irs-gov-3280 353 42 the the DT www-irs-gov-3280 353 43 merchant merchant NN www-irs-gov-3280 353 44 exceeds exceed VBZ www-irs-gov-3280 353 45 200 200 CD www-irs-gov-3280 353 46 , , , www-irs-gov-3280 353 47 and and CC www-irs-gov-3280 353 48 ( ( -LRB- www-irs-gov-3280 353 49 2 2 LS www-irs-gov-3280 353 50 ) ) -RRB- www-irs-gov-3280 353 51 the the DT www-irs-gov-3280 353 52 gross gross JJ www-irs-gov-3280 353 53 amount amount NN www-irs-gov-3280 353 54 of of IN www-irs-gov-3280 353 55 payments payment NNS www-irs-gov-3280 353 56 made make VBN www-irs-gov-3280 353 57 to to IN www-irs-gov-3280 353 58 the the DT www-irs-gov-3280 353 59 merchant merchant NN www-irs-gov-3280 353 60 exceeds exceed VBZ www-irs-gov-3280 353 61 $ $ $ www-irs-gov-3280 353 62 20,000 20,000 CD www-irs-gov-3280 353 63 . . . www-irs-gov-3280 354 1 When when WRB www-irs-gov-3280 354 2 completing complete VBG www-irs-gov-3280 354 3 Boxes Boxes NNP www-irs-gov-3280 354 4 1 1 CD www-irs-gov-3280 354 5 , , , www-irs-gov-3280 354 6 3 3 CD www-irs-gov-3280 354 7 , , , www-irs-gov-3280 354 8 and and CC www-irs-gov-3280 354 9 5a–1 5a–1 CD www-irs-gov-3280 354 10 on on IN www-irs-gov-3280 354 11 the the DT www-irs-gov-3280 354 12 Form form NN www-irs-gov-3280 354 13 1099-K 1099-k CD www-irs-gov-3280 354 14 , , , www-irs-gov-3280 354 15 transactions transaction NNS www-irs-gov-3280 354 16 where where WRB www-irs-gov-3280 354 17 the the DT www-irs-gov-3280 354 18 TPSO TPSO NNP www-irs-gov-3280 354 19 settles settle VBZ www-irs-gov-3280 354 20 payments payment NNS www-irs-gov-3280 354 21 made make VBN www-irs-gov-3280 354 22 with with IN www-irs-gov-3280 354 23 virtual virtual JJ www-irs-gov-3280 354 24 currency currency NN www-irs-gov-3280 354 25 are be VBP www-irs-gov-3280 354 26 aggregated aggregate VBN www-irs-gov-3280 354 27 with with IN www-irs-gov-3280 354 28 transactions transaction NNS www-irs-gov-3280 354 29 where where WRB www-irs-gov-3280 354 30 the the DT www-irs-gov-3280 354 31 TPSO TPSO NNP www-irs-gov-3280 354 32 settles settle VBZ www-irs-gov-3280 354 33 payments payment NNS www-irs-gov-3280 354 34 made make VBN www-irs-gov-3280 354 35 with with IN www-irs-gov-3280 354 36 real real JJ www-irs-gov-3280 354 37 currency currency NN www-irs-gov-3280 354 38 to to TO www-irs-gov-3280 354 39 determine determine VB www-irs-gov-3280 354 40 the the DT www-irs-gov-3280 354 41 total total JJ www-irs-gov-3280 354 42 amounts amount NNS www-irs-gov-3280 354 43 to to TO www-irs-gov-3280 354 44 be be VB www-irs-gov-3280 354 45 reported report VBN www-irs-gov-3280 354 46 in in IN www-irs-gov-3280 354 47 those those DT www-irs-gov-3280 354 48 boxes box NNS www-irs-gov-3280 354 49 . . . www-irs-gov-3280 355 1 When when WRB www-irs-gov-3280 355 2 determining determine VBG www-irs-gov-3280 355 3 whether whether IN www-irs-gov-3280 355 4 the the DT www-irs-gov-3280 355 5 transactions transaction NNS www-irs-gov-3280 355 6 are be VBP www-irs-gov-3280 355 7 reportable reportable JJ www-irs-gov-3280 355 8 , , , www-irs-gov-3280 355 9 the the DT www-irs-gov-3280 355 10 value value NN www-irs-gov-3280 355 11 of of IN www-irs-gov-3280 355 12 the the DT www-irs-gov-3280 355 13 virtual virtual JJ www-irs-gov-3280 355 14 currency currency NN www-irs-gov-3280 355 15 is be VBZ www-irs-gov-3280 355 16 the the DT www-irs-gov-3280 355 17 fair fair JJ www-irs-gov-3280 355 18 market market NN www-irs-gov-3280 355 19 value value NN www-irs-gov-3280 355 20 of of IN www-irs-gov-3280 355 21 the the DT www-irs-gov-3280 355 22 virtual virtual JJ www-irs-gov-3280 355 23 currency currency NN www-irs-gov-3280 355 24 in in IN www-irs-gov-3280 355 25 U.S. U.S. NNP www-irs-gov-3280 355 26 dollars dollar NNS www-irs-gov-3280 355 27 on on IN www-irs-gov-3280 355 28 the the DT www-irs-gov-3280 355 29 date date NN www-irs-gov-3280 355 30 of of IN www-irs-gov-3280 355 31 payment payment NN www-irs-gov-3280 355 32 . . . www-irs-gov-3280 356 1 See see VB www-irs-gov-3280 356 2 The the DT www-irs-gov-3280 356 3 Third Third NNP www-irs-gov-3280 356 4 Party Party NNP www-irs-gov-3280 356 5 Information Information NNP www-irs-gov-3280 356 6 Reporting Reporting NNP www-irs-gov-3280 356 7 Center Center NNP www-irs-gov-3280 356 8 , , , www-irs-gov-3280 356 9 http://www.irs.gov/Tax-Professionals/Third-Party-Reporting-Information-Center http://www.irs.gov/tax-professionals/third-party-reporting-information-center ADD www-irs-gov-3280 356 10 , , , www-irs-gov-3280 356 11 for for IN www-irs-gov-3280 356 12 more more JJR www-irs-gov-3280 356 13 information information NN www-irs-gov-3280 356 14 on on IN www-irs-gov-3280 356 15 reporting report VBG www-irs-gov-3280 356 16 transactions transaction NNS www-irs-gov-3280 356 17 on on IN www-irs-gov-3280 356 18 Form Form NNP www-irs-gov-3280 356 19 1099-K. 1099-k. CD www-irs-gov-3280 356 20 Q–16 Q–16 NNP www-irs-gov-3280 356 21 : : : www-irs-gov-3280 356 22 Will Will MD www-irs-gov-3280 356 23 taxpayers taxpayer NNS www-irs-gov-3280 356 24 be be VB www-irs-gov-3280 356 25 subject subject JJ www-irs-gov-3280 356 26 to to IN www-irs-gov-3280 356 27 penalties penalty NNS www-irs-gov-3280 356 28 for for IN www-irs-gov-3280 356 29 having have VBG www-irs-gov-3280 356 30 treated treat VBN www-irs-gov-3280 356 31 a a DT www-irs-gov-3280 356 32 virtual virtual JJ www-irs-gov-3280 356 33 currency currency NN www-irs-gov-3280 356 34 transaction transaction NN www-irs-gov-3280 356 35 in in IN www-irs-gov-3280 356 36 a a DT www-irs-gov-3280 356 37 manner manner NN www-irs-gov-3280 356 38 that that WDT www-irs-gov-3280 356 39 is be VBZ www-irs-gov-3280 356 40 inconsistent inconsistent JJ www-irs-gov-3280 356 41 with with IN www-irs-gov-3280 356 42 this this DT www-irs-gov-3280 356 43 notice notice NN www-irs-gov-3280 356 44 prior prior RB www-irs-gov-3280 356 45 to to IN www-irs-gov-3280 356 46 March March NNP www-irs-gov-3280 356 47 25 25 CD www-irs-gov-3280 356 48 , , , www-irs-gov-3280 356 49 2014 2014 CD www-irs-gov-3280 356 50 ? ? . www-irs-gov-3280 357 1 A–16 a–16 LS www-irs-gov-3280 357 2 : : : www-irs-gov-3280 357 3 Taxpayers taxpayer NNS www-irs-gov-3280 357 4 may may MD www-irs-gov-3280 357 5 be be VB www-irs-gov-3280 357 6 subject subject JJ www-irs-gov-3280 357 7 to to IN www-irs-gov-3280 357 8 penalties penalty NNS www-irs-gov-3280 357 9 for for IN www-irs-gov-3280 357 10 failure failure NN www-irs-gov-3280 357 11 to to TO www-irs-gov-3280 357 12 comply comply VB www-irs-gov-3280 357 13 with with IN www-irs-gov-3280 357 14 tax tax NN www-irs-gov-3280 357 15 laws law NNS www-irs-gov-3280 357 16 . . . www-irs-gov-3280 358 1 For for IN www-irs-gov-3280 358 2 example example NN www-irs-gov-3280 358 3 , , , www-irs-gov-3280 358 4 underpayments underpayment VBZ www-irs-gov-3280 358 5 attributable attributable JJ www-irs-gov-3280 358 6 to to IN www-irs-gov-3280 358 7 virtual virtual JJ www-irs-gov-3280 358 8 currency currency NN www-irs-gov-3280 358 9 transactions transaction NNS www-irs-gov-3280 358 10 may may MD www-irs-gov-3280 358 11 be be VB www-irs-gov-3280 358 12 subject subject JJ www-irs-gov-3280 358 13 to to IN www-irs-gov-3280 358 14 penalties penalty NNS www-irs-gov-3280 358 15 , , , www-irs-gov-3280 358 16 such such JJ www-irs-gov-3280 358 17 as as IN www-irs-gov-3280 358 18 accuracy accuracy NN www-irs-gov-3280 358 19 - - HYPH www-irs-gov-3280 358 20 related relate VBN www-irs-gov-3280 358 21 penalties penalty NNS www-irs-gov-3280 358 22 under under IN www-irs-gov-3280 358 23 section section NN www-irs-gov-3280 358 24 6662 6662 CD www-irs-gov-3280 358 25 . . . www-irs-gov-3280 359 1 In in IN www-irs-gov-3280 359 2 addition addition NN www-irs-gov-3280 359 3 , , , www-irs-gov-3280 359 4 failure failure NN www-irs-gov-3280 359 5 to to IN www-irs-gov-3280 359 6 timely timely JJ www-irs-gov-3280 359 7 or or CC www-irs-gov-3280 359 8 correctly correctly RB www-irs-gov-3280 359 9 report report VB www-irs-gov-3280 359 10 virtual virtual JJ www-irs-gov-3280 359 11 currency currency NN www-irs-gov-3280 359 12 transactions transaction NNS www-irs-gov-3280 359 13 when when WRB www-irs-gov-3280 359 14 required require VBN www-irs-gov-3280 359 15 to to TO www-irs-gov-3280 359 16 do do VB www-irs-gov-3280 359 17 so so RB www-irs-gov-3280 359 18 may may MD www-irs-gov-3280 359 19 be be VB www-irs-gov-3280 359 20 subject subject JJ www-irs-gov-3280 359 21 to to IN www-irs-gov-3280 359 22 information information NN www-irs-gov-3280 359 23 reporting reporting NN www-irs-gov-3280 359 24 penalties penalty NNS www-irs-gov-3280 359 25 under under IN www-irs-gov-3280 359 26 section section NN www-irs-gov-3280 359 27 6721 6721 CD www-irs-gov-3280 359 28 and and CC www-irs-gov-3280 359 29 6722 6722 CD www-irs-gov-3280 359 30 . . . www-irs-gov-3280 360 1 However however RB www-irs-gov-3280 360 2 , , , www-irs-gov-3280 360 3 penalty penalty NN www-irs-gov-3280 360 4 relief relief NN www-irs-gov-3280 360 5 may may MD www-irs-gov-3280 360 6 be be VB www-irs-gov-3280 360 7 available available JJ www-irs-gov-3280 360 8 to to IN www-irs-gov-3280 360 9 taxpayers taxpayer NNS www-irs-gov-3280 360 10 and and CC www-irs-gov-3280 360 11 persons person NNS www-irs-gov-3280 360 12 required require VBN www-irs-gov-3280 360 13 to to TO www-irs-gov-3280 360 14 file file VB www-irs-gov-3280 360 15 an an DT www-irs-gov-3280 360 16 information information NN www-irs-gov-3280 360 17 return return NN www-irs-gov-3280 360 18 who who WP www-irs-gov-3280 360 19 are be VBP www-irs-gov-3280 360 20 able able JJ www-irs-gov-3280 360 21 to to TO www-irs-gov-3280 360 22 establish establish VB www-irs-gov-3280 360 23 that that IN www-irs-gov-3280 360 24 the the DT www-irs-gov-3280 360 25 underpayment underpayment NN www-irs-gov-3280 360 26 or or CC www-irs-gov-3280 360 27 failure failure NN www-irs-gov-3280 360 28 to to TO www-irs-gov-3280 360 29 properly properly RB www-irs-gov-3280 360 30 file file VB www-irs-gov-3280 360 31 information information NN www-irs-gov-3280 360 32 returns return NNS www-irs-gov-3280 360 33 is be VBZ www-irs-gov-3280 360 34 due due JJ www-irs-gov-3280 360 35 to to IN www-irs-gov-3280 360 36 reasonable reasonable JJ www-irs-gov-3280 360 37 cause cause NN www-irs-gov-3280 360 38 . . . www-irs-gov-3280 361 1 SECTION section NN www-irs-gov-3280 361 2 5 5 CD www-irs-gov-3280 361 3 . . . www-irs-gov-3280 362 1 DRAFTING draft VBG www-irs-gov-3280 362 2 INFORMATION INFORMATION VBD www-irs-gov-3280 362 3 The the DT www-irs-gov-3280 362 4 principal principal JJ www-irs-gov-3280 362 5 author author NN www-irs-gov-3280 362 6 of of IN www-irs-gov-3280 362 7 this this DT www-irs-gov-3280 362 8 notice notice NN www-irs-gov-3280 362 9 is be VBZ www-irs-gov-3280 362 10 Keith Keith NNP www-irs-gov-3280 362 11 A. a. NN www-irs-gov-3280 362 12 Aqui Aqui NNP www-irs-gov-3280 362 13 of of IN www-irs-gov-3280 362 14 the the DT www-irs-gov-3280 362 15 Office Office NNP www-irs-gov-3280 362 16 of of IN www-irs-gov-3280 362 17 Associate Associate NNP www-irs-gov-3280 362 18 Chief Chief NNP www-irs-gov-3280 362 19 Counsel Counsel NNP www-irs-gov-3280 362 20 ( ( -LRB- www-irs-gov-3280 362 21 Income Income NNP www-irs-gov-3280 362 22 Tax Tax NNP www-irs-gov-3280 362 23 & & CC www-irs-gov-3280 362 24 Accounting Accounting NNP www-irs-gov-3280 362 25 ) ) -RRB- www-irs-gov-3280 362 26 . . . www-irs-gov-3280 363 1 For for IN www-irs-gov-3280 363 2 further further JJ www-irs-gov-3280 363 3 information information NN www-irs-gov-3280 363 4 about about IN www-irs-gov-3280 363 5 income income NN www-irs-gov-3280 363 6 tax tax NN www-irs-gov-3280 363 7 issues issue NNS www-irs-gov-3280 363 8 addressed address VBN www-irs-gov-3280 363 9 in in IN www-irs-gov-3280 363 10 this this DT www-irs-gov-3280 363 11 notice notice NN www-irs-gov-3280 363 12 , , , www-irs-gov-3280 363 13 please please UH www-irs-gov-3280 363 14 contact contact VB www-irs-gov-3280 363 15 Mr. Mr. NNP www-irs-gov-3280 363 16 Aqui Aqui NNP www-irs-gov-3280 363 17 at at IN www-irs-gov-3280 363 18 ( ( -LRB- www-irs-gov-3280 363 19 202 202 CD www-irs-gov-3280 363 20 ) ) -RRB- www-irs-gov-3280 363 21 317 317 CD www-irs-gov-3280 363 22 - - HYPH www-irs-gov-3280 363 23 4718 4718 CD www-irs-gov-3280 363 24 ; ; : www-irs-gov-3280 363 25 for for IN www-irs-gov-3280 363 26 further further JJ www-irs-gov-3280 363 27 information information NN www-irs-gov-3280 363 28 about about IN www-irs-gov-3280 363 29 employment employment NN www-irs-gov-3280 363 30 tax tax NN www-irs-gov-3280 363 31 issues issue NNS www-irs-gov-3280 363 32 addressed address VBN www-irs-gov-3280 363 33 in in IN www-irs-gov-3280 363 34 this this DT www-irs-gov-3280 363 35 notice notice NN www-irs-gov-3280 363 36 , , , www-irs-gov-3280 363 37 please please UH www-irs-gov-3280 363 38 contact contact VB www-irs-gov-3280 363 39 Mr. Mr. NNP www-irs-gov-3280 363 40 Neil Neil NNP www-irs-gov-3280 363 41 D. D. NNP www-irs-gov-3280 363 42 Shepherd Shepherd NNP www-irs-gov-3280 363 43 at at IN www-irs-gov-3280 363 44 ( ( -LRB- www-irs-gov-3280 363 45 202 202 CD www-irs-gov-3280 363 46 ) ) -RRB- www-irs-gov-3280 363 47 317 317 CD www-irs-gov-3280 363 48 - - HYPH www-irs-gov-3280 363 49 4774 4774 CD www-irs-gov-3280 363 50 ; ; : www-irs-gov-3280 363 51 for for IN www-irs-gov-3280 363 52 further further JJ www-irs-gov-3280 363 53 information information NN www-irs-gov-3280 363 54 about about IN www-irs-gov-3280 363 55 information information NN www-irs-gov-3280 363 56 reporting reporting NN www-irs-gov-3280 363 57 issues issue NNS www-irs-gov-3280 363 58 addressed address VBD www-irs-gov-3280 363 59 in in IN www-irs-gov-3280 363 60 this this DT www-irs-gov-3280 363 61 notice notice NN www-irs-gov-3280 363 62 , , , www-irs-gov-3280 363 63 please please UH www-irs-gov-3280 363 64 contact contact VB www-irs-gov-3280 363 65 Ms. Ms. NNP www-irs-gov-3280 363 66 Adrienne Adrienne NNP www-irs-gov-3280 363 67 E. E. NNP www-irs-gov-3280 363 68 Griffin Griffin NNP www-irs-gov-3280 363 69 at at IN www-irs-gov-3280 363 70 ( ( -LRB- www-irs-gov-3280 363 71 202 202 CD www-irs-gov-3280 363 72 ) ) -RRB- www-irs-gov-3280 363 73 317 317 CD www-irs-gov-3280 363 74 - - HYPH www-irs-gov-3280 363 75 6845 6845 CD www-irs-gov-3280 363 76 ; ; : www-irs-gov-3280 363 77 and and CC www-irs-gov-3280 363 78 for for IN www-irs-gov-3280 363 79 further further JJ www-irs-gov-3280 363 80 information information NN www-irs-gov-3280 363 81 regarding regard VBG www-irs-gov-3280 363 82 foreign foreign JJ www-irs-gov-3280 363 83 currency currency NN www-irs-gov-3280 363 84 issues issue NNS www-irs-gov-3280 363 85 addressed address VBN www-irs-gov-3280 363 86 in in IN www-irs-gov-3280 363 87 this this DT www-irs-gov-3280 363 88 notice notice NN www-irs-gov-3280 363 89 , , , www-irs-gov-3280 363 90 please please UH www-irs-gov-3280 363 91 contact contact VB www-irs-gov-3280 363 92 Mr. Mr. NNP www-irs-gov-3280 363 93 Raymond Raymond NNP www-irs-gov-3280 363 94 J. J. NNP www-irs-gov-3280 363 95 Stahl Stahl NNP www-irs-gov-3280 363 96 at at IN www-irs-gov-3280 363 97 ( ( -LRB- www-irs-gov-3280 363 98 202 202 CD www-irs-gov-3280 363 99 ) ) -RRB- www-irs-gov-3280 363 100 317 317 CD www-irs-gov-3280 363 101 - - HYPH www-irs-gov-3280 363 102 6938 6938 CD www-irs-gov-3280 363 103 . . . www-irs-gov-3280 364 1 These these DT www-irs-gov-3280 364 2 are be VBP www-irs-gov-3280 364 3 not not RB www-irs-gov-3280 364 4 toll toll NN www-irs-gov-3280 364 5 - - HYPH www-irs-gov-3280 364 6 free free JJ www-irs-gov-3280 364 7 numbers number NNS www-irs-gov-3280 364 8 . . . www-irs-gov-3280 365 1 Notice notice NN www-irs-gov-3280 365 2 2014–22 2014–22 CD www-irs-gov-3280 365 3 Per per IN www-irs-gov-3280 365 4 Capita Capita NNP www-irs-gov-3280 365 5 Payments Payments NNP www-irs-gov-3280 365 6 from from IN www-irs-gov-3280 365 7 Proceeds proceed NNS www-irs-gov-3280 365 8 of of IN www-irs-gov-3280 365 9 Settlements Settlements NNPS www-irs-gov-3280 365 10 of of IN www-irs-gov-3280 365 11 Indian Indian NNP www-irs-gov-3280 365 12 Tribal Tribal NNP www-irs-gov-3280 365 13 Trust Trust NNP www-irs-gov-3280 365 14 Cases case NNS www-irs-gov-3280 365 15 BACKGROUND background VBP www-irs-gov-3280 365 16 Notice notice NN www-irs-gov-3280 365 17 2013–1 2013–1 CD www-irs-gov-3280 365 18 , , , www-irs-gov-3280 365 19 2013–3 2013–3 NNP www-irs-gov-3280 365 20 IRB IRB NNP www-irs-gov-3280 365 21 281 281 CD www-irs-gov-3280 365 22 , , , www-irs-gov-3280 365 23 provides provide VBZ www-irs-gov-3280 365 24 guidance guidance NN www-irs-gov-3280 365 25 on on IN www-irs-gov-3280 365 26 the the DT www-irs-gov-3280 365 27 federal federal JJ www-irs-gov-3280 365 28 tax tax NN www-irs-gov-3280 365 29 treatment treatment NN www-irs-gov-3280 365 30 of of IN www-irs-gov-3280 365 31 per per IN www-irs-gov-3280 365 32 capita capita NN www-irs-gov-3280 365 33 payments payment NNS www-irs-gov-3280 365 34 that that IN www-irs-gov-3280 365 35 members member NNS www-irs-gov-3280 365 36 of of IN www-irs-gov-3280 365 37 Indian indian JJ www-irs-gov-3280 365 38 tribes tribe NNS www-irs-gov-3280 365 39 receive receive VBP www-irs-gov-3280 365 40 from from IN www-irs-gov-3280 365 41 proceeds proceed NNS www-irs-gov-3280 365 42 of of IN www-irs-gov-3280 365 43 certain certain JJ www-irs-gov-3280 365 44 settlements settlement NNS www-irs-gov-3280 365 45 of of IN www-irs-gov-3280 365 46 tribal tribal JJ www-irs-gov-3280 365 47 trust trust NN www-irs-gov-3280 365 48 cases case NNS www-irs-gov-3280 365 49 between between IN www-irs-gov-3280 365 50 the the DT www-irs-gov-3280 365 51 United United NNP www-irs-gov-3280 365 52 States States NNP www-irs-gov-3280 365 53 and and CC www-irs-gov-3280 365 54 those those DT www-irs-gov-3280 365 55 Indian indian JJ www-irs-gov-3280 365 56 tribes tribe NNS www-irs-gov-3280 365 57 . . . www-irs-gov-3280 366 1 Additional additional JJ www-irs-gov-3280 366 2 tribes tribe NNS www-irs-gov-3280 366 3 have have VBP www-irs-gov-3280 366 4 settled settle VBN www-irs-gov-3280 366 5 tribal tribal JJ www-irs-gov-3280 366 6 trust trust NN www-irs-gov-3280 366 7 cases case NNS www-irs-gov-3280 366 8 against against IN www-irs-gov-3280 366 9 the the DT www-irs-gov-3280 366 10 United United NNP www-irs-gov-3280 366 11 States States NNP www-irs-gov-3280 366 12 since since IN www-irs-gov-3280 366 13 publication publication NN www-irs-gov-3280 366 14 of of IN www-irs-gov-3280 366 15 Notice Notice NNP www-irs-gov-3280 366 16 2013–1 2013–1 NNP www-irs-gov-3280 366 17 . . . www-irs-gov-3280 367 1 This this DT www-irs-gov-3280 367 2 notice notice NN www-irs-gov-3280 367 3 provides provide VBZ www-irs-gov-3280 367 4 an an DT www-irs-gov-3280 367 5 updated update VBN www-irs-gov-3280 367 6 Appendix Appendix NNP www-irs-gov-3280 367 7 that that WDT www-irs-gov-3280 367 8 reflects reflect VBZ www-irs-gov-3280 367 9 the the DT www-irs-gov-3280 367 10 additional additional JJ www-irs-gov-3280 367 11 settlement settlement NN www-irs-gov-3280 367 12 agreements agreement NNS www-irs-gov-3280 367 13 . . . www-irs-gov-3280 368 1 EFFECT effect NN www-irs-gov-3280 368 2 ON on IN www-irs-gov-3280 368 3 OTHER other JJ www-irs-gov-3280 368 4 DOCUMENTS documents NN www-irs-gov-3280 368 5 Notice notice NN www-irs-gov-3280 368 6 2013–1 2013–1 NNP www-irs-gov-3280 368 7 Appendix Appendix NNP www-irs-gov-3280 368 8 is be VBZ www-irs-gov-3280 368 9 modified modify VBN www-irs-gov-3280 368 10 and and CC www-irs-gov-3280 368 11 superseded superseded JJ www-irs-gov-3280 368 12 . . . www-irs-gov-3280 369 1 FURTHER further JJ www-irs-gov-3280 369 2 INFORMATION information NN www-irs-gov-3280 369 3 For for IN www-irs-gov-3280 369 4 further further JJ www-irs-gov-3280 369 5 information information NN www-irs-gov-3280 369 6 regarding regard VBG www-irs-gov-3280 369 7 this this DT www-irs-gov-3280 369 8 notice notice NN www-irs-gov-3280 369 9 , , , www-irs-gov-3280 369 10 please please UH www-irs-gov-3280 369 11 contact contact NN www-irs-gov-3280 369 12 Telly Telly NNP www-irs-gov-3280 369 13 Meier Meier NNP www-irs-gov-3280 369 14 at at IN www-irs-gov-3280 369 15 phone phone NN www-irs-gov-3280 369 16 number number NN www-irs-gov-3280 369 17 ( ( -LRB- www-irs-gov-3280 369 18 202 202 CD www-irs-gov-3280 369 19 ) ) -RRB- www-irs-gov-3280 369 20 317 317 CD www-irs-gov-3280 369 21 - - HYPH www-irs-gov-3280 369 22 8494(not 8494(not CD www-irs-gov-3280 369 23 a a DT www-irs-gov-3280 369 24 toll toll NN www-irs-gov-3280 369 25 - - HYPH www-irs-gov-3280 369 26 free free JJ www-irs-gov-3280 369 27 number number NN www-irs-gov-3280 369 28 ) ) -RRB- www-irs-gov-3280 369 29 . . . www-irs-gov-3280 370 1 Appendix Appendix NNP www-irs-gov-3280 370 2 Tribes tribe NNS www-irs-gov-3280 370 3 That that WDT www-irs-gov-3280 370 4 Have have VBP www-irs-gov-3280 370 5 Entered enter VBN www-irs-gov-3280 370 6 into into IN www-irs-gov-3280 370 7 Settlement Settlement NNP www-irs-gov-3280 370 8 Agreements agreement NNS www-irs-gov-3280 370 9 of of IN www-irs-gov-3280 370 10 Tribal Tribal NNP www-irs-gov-3280 370 11 Trust Trust NNP www-irs-gov-3280 370 12 Cases case NNS www-irs-gov-3280 370 13 1 1 CD www-irs-gov-3280 370 14 . . . www-irs-gov-3280 371 1 Assiniboine Assiniboine NNP www-irs-gov-3280 371 2 and and CC www-irs-gov-3280 371 3 Sioux Sioux NNP www-irs-gov-3280 371 4 Tribes Tribes NNP www-irs-gov-3280 371 5 of of IN www-irs-gov-3280 371 6 the the DT www-irs-gov-3280 371 7 Fort Fort NNP www-irs-gov-3280 371 8 Peck Peck NNP www-irs-gov-3280 371 9 Reservation Reservation NNP www-irs-gov-3280 371 10 2 2 CD www-irs-gov-3280 371 11 . . . www-irs-gov-3280 372 1 Bad Bad NNP www-irs-gov-3280 372 2 River River NNP www-irs-gov-3280 372 3 Band Band NNP www-irs-gov-3280 372 4 of of IN www-irs-gov-3280 372 5 Lake Lake NNP www-irs-gov-3280 372 6 Superior Superior NNP www-irs-gov-3280 372 7 Chippewa Chippewa NNP www-irs-gov-3280 372 8 Indians Indians NNPS www-irs-gov-3280 372 9 3 3 CD www-irs-gov-3280 372 10 . . . www-irs-gov-3280 373 1 Blackfeet Blackfeet NNP www-irs-gov-3280 373 2 Tribe Tribe NNP www-irs-gov-3280 373 3 of of IN www-irs-gov-3280 373 4 the the DT www-irs-gov-3280 373 5 Blackfeet Blackfeet NNP www-irs-gov-3280 373 6 Indian Indian NNP www-irs-gov-3280 373 7 Reservation Reservation NNP www-irs-gov-3280 373 8 4 4 CD www-irs-gov-3280 373 9 . . . www-irs-gov-3280 374 1 Bois Bois NNP www-irs-gov-3280 374 2 Forte Forte NNP www-irs-gov-3280 374 3 Band Band NNP www-irs-gov-3280 374 4 of of IN www-irs-gov-3280 374 5 Chippewa Chippewa NNP www-irs-gov-3280 374 6 5 5 CD www-irs-gov-3280 374 7 . . . www-irs-gov-3280 375 1 Cachil Cachil NNP www-irs-gov-3280 375 2 Dehe Dehe NNP www-irs-gov-3280 375 3 Band Band NNP www-irs-gov-3280 375 4 of of IN www-irs-gov-3280 375 5 Wintun Wintun NNP www-irs-gov-3280 375 6 Indians Indians NNPS www-irs-gov-3280 375 7 of of IN www-irs-gov-3280 375 8 the the DT www-irs-gov-3280 375 9 Colusa Colusa NNP www-irs-gov-3280 375 10 Rancheria Rancheria NNP www-irs-gov-3280 375 11 6 6 CD www-irs-gov-3280 375 12 . . . www-irs-gov-3280 376 1 Chippewa Chippewa NNP www-irs-gov-3280 376 2 Cree Cree NNP www-irs-gov-3280 376 3 Tribe Tribe NNP www-irs-gov-3280 376 4 of of IN www-irs-gov-3280 376 5 the the DT www-irs-gov-3280 376 6 Rocky Rocky NNP www-irs-gov-3280 376 7 Boy Boy NNP www-irs-gov-3280 376 8 ’s ’s POS www-irs-gov-3280 376 9 Reservation Reservation NNP www-irs-gov-3280 376 10 7 7 CD www-irs-gov-3280 376 11 . . . www-irs-gov-3280 377 1 Coeur coeur NN www-irs-gov-3280 377 2 d’Alene d’Alene NNP www-irs-gov-3280 377 3 Tribe tribe NN www-irs-gov-3280 377 4 8 8 CD www-irs-gov-3280 377 5 . . . www-irs-gov-3280 378 1 Confederated Confederated NNP www-irs-gov-3280 378 2 Salish Salish NNP www-irs-gov-3280 378 3 and and CC www-irs-gov-3280 378 4 Kootenai Kootenai NNP www-irs-gov-3280 378 5 Tribes Tribes NNP www-irs-gov-3280 378 6 9 9 CD www-irs-gov-3280 378 7 . . . www-irs-gov-3280 379 1 Confederated confederated JJ www-irs-gov-3280 379 2 Tribes Tribes NNP www-irs-gov-3280 379 3 of of IN www-irs-gov-3280 379 4 Siletz Siletz NNP www-irs-gov-3280 379 5 Indians Indians NNP www-irs-gov-3280 379 6 10 10 CD www-irs-gov-3280 379 7 . . . www-irs-gov-3280 380 1 Confederated confederated JJ www-irs-gov-3280 380 2 Tribes Tribes NNPS www-irs-gov-3280 380 3 of of IN www-irs-gov-3280 380 4 the the DT www-irs-gov-3280 380 5 Colville Colville NNP www-irs-gov-3280 380 6 Reservation Reservation NNP www-irs-gov-3280 380 7 11 11 CD www-irs-gov-3280 380 8 . . . www-irs-gov-3280 381 1 Confederated confederated JJ www-irs-gov-3280 381 2 Tribes Tribes NNPS www-irs-gov-3280 381 3 of of IN www-irs-gov-3280 381 4 the the DT www-irs-gov-3280 381 5 Goshute Goshute NNP www-irs-gov-3280 381 6 Reservation Reservation NNP www-irs-gov-3280 381 7 12 12 CD www-irs-gov-3280 381 8 . . . www-irs-gov-3280 382 1 Crow crow VB www-irs-gov-3280 382 2 Creek Creek NNP www-irs-gov-3280 382 3 Sioux Sioux NNP www-irs-gov-3280 382 4 Tribe Tribe NNP www-irs-gov-3280 382 5 13 13 CD www-irs-gov-3280 382 6 . . . www-irs-gov-3280 383 1 Eastern Eastern NNP www-irs-gov-3280 383 2 Shawnee Shawnee NNP www-irs-gov-3280 383 3 Tribe Tribe NNP www-irs-gov-3280 383 4 of of IN www-irs-gov-3280 383 5 Oklahoma Oklahoma NNP www-irs-gov-3280 383 6 14 14 CD www-irs-gov-3280 383 7 . . . www-irs-gov-3280 384 1 Hualapai Hualapai NNP www-irs-gov-3280 384 2 Indian Indian NNP www-irs-gov-3280 384 3 Tribe Tribe NNP www-irs-gov-3280 384 4 15 15 CD www-irs-gov-3280 384 5 . . . www-irs-gov-3280 385 1 Iowa Iowa NNP www-irs-gov-3280 385 2 Tribe Tribe NNP www-irs-gov-3280 385 3 of of IN www-irs-gov-3280 385 4 Kansas Kansas NNP www-irs-gov-3280 385 5 and and CC www-irs-gov-3280 385 6 Nebraska Nebraska NNP www-irs-gov-3280 385 7 16 16 CD www-irs-gov-3280 385 8 . . . www-irs-gov-3280 386 1 Kaibab Kaibab NNP www-irs-gov-3280 386 2 Band Band NNP www-irs-gov-3280 386 3 of of IN www-irs-gov-3280 386 4 Paiute Paiute NNP www-irs-gov-3280 386 5 Indians Indians NNPS www-irs-gov-3280 386 6 of of IN www-irs-gov-3280 386 7 Arizona Arizona NNP www-irs-gov-3280 386 8 17 17 CD www-irs-gov-3280 386 9 . . . www-irs-gov-3280 387 1 Kickapoo Kickapoo NNP www-irs-gov-3280 387 2 Tribe Tribe NNP www-irs-gov-3280 387 3 of of IN www-irs-gov-3280 387 4 Kansas Kansas NNP www-irs-gov-3280 387 5 18 18 CD www-irs-gov-3280 387 6 . . . www-irs-gov-3280 388 1 Lac Lac NNP www-irs-gov-3280 388 2 Courte Courte NNP www-irs-gov-3280 388 3 Oreilles Oreilles NNP www-irs-gov-3280 388 4 Band Band NNP www-irs-gov-3280 388 5 of of IN www-irs-gov-3280 388 6 Lake Lake NNP www-irs-gov-3280 388 7 Superior Superior NNP www-irs-gov-3280 388 8 Chippewa Chippewa NNP www-irs-gov-3280 388 9 Indians Indians NNPS www-irs-gov-3280 388 10 19 19 CD www-irs-gov-3280 388 11 . . . www-irs-gov-3280 389 1 Lac Lac NNP www-irs-gov-3280 389 2 du du NNP www-irs-gov-3280 389 3 Flambeau Flambeau NNP www-irs-gov-3280 389 4 Band Band NNP www-irs-gov-3280 389 5 of of IN www-irs-gov-3280 389 6 Lake Lake NNP www-irs-gov-3280 389 7 Superior Superior NNP www-irs-gov-3280 389 8 Chippewa Chippewa NNP www-irs-gov-3280 389 9 Indians Indians NNPS www-irs-gov-3280 389 10 20 20 CD www-irs-gov-3280 389 11 . . . www-irs-gov-3280 390 1 Leech Leech NNP www-irs-gov-3280 390 2 Lake Lake NNP www-irs-gov-3280 390 3 Band Band NNP www-irs-gov-3280 390 4 of of IN www-irs-gov-3280 390 5 Ojibwe Ojibwe NNP www-irs-gov-3280 390 6 21 21 CD www-irs-gov-3280 390 7 . . . www-irs-gov-3280 391 1 Lower low JJR www-irs-gov-3280 391 2 Brule Brule NNP www-irs-gov-3280 391 3 Sioux Sioux NNP www-irs-gov-3280 391 4 Tribe Tribe NNP www-irs-gov-3280 391 5 22 22 CD www-irs-gov-3280 391 6 . . . www-irs-gov-3280 392 1 Makah Makah NNP www-irs-gov-3280 392 2 Indian Indian NNP www-irs-gov-3280 392 3 Tribe Tribe NNP www-irs-gov-3280 392 4 of of IN www-irs-gov-3280 392 5 the the DT www-irs-gov-3280 392 6 Makah Makah NNP www-irs-gov-3280 392 7 Reservation Reservation NNP www-irs-gov-3280 392 8 23 23 CD www-irs-gov-3280 392 9 . . . www-irs-gov-3280 393 1 Mescalero Mescalero NNP www-irs-gov-3280 393 2 Apache Apache NNP www-irs-gov-3280 393 3 Tribe Tribe NNP www-irs-gov-3280 393 4 24 24 CD www-irs-gov-3280 393 5 . . . www-irs-gov-3280 394 1 Minnesota Minnesota NNP www-irs-gov-3280 394 2 Chippewa Chippewa NNP www-irs-gov-3280 394 3 Tribe Tribe NNP www-irs-gov-3280 394 4 25 25 CD www-irs-gov-3280 394 5 . . . www-irs-gov-3280 395 1 Nez Nez NNP www-irs-gov-3280 395 2 Perce Perce NNP www-irs-gov-3280 395 3 Tribe Tribe NNP www-irs-gov-3280 395 4 26 26 CD www-irs-gov-3280 395 5 . . . www-irs-gov-3280 396 1 Nooksack Nooksack NNP www-irs-gov-3280 396 2 Indian Indian NNP www-irs-gov-3280 396 3 Tribe Tribe NNP www-irs-gov-3280 396 4 27 27 CD www-irs-gov-3280 396 5 . . . www-irs-gov-3280 397 1 Northern Northern NNP www-irs-gov-3280 397 2 Cheyenne Cheyenne NNP www-irs-gov-3280 397 3 Tribe Tribe NNP www-irs-gov-3280 397 4 of of IN www-irs-gov-3280 397 5 Indians Indians NNPS www-irs-gov-3280 397 6 28 28 CD www-irs-gov-3280 397 7 . . . www-irs-gov-3280 398 1 Omaha Omaha NNP www-irs-gov-3280 398 2 Tribe Tribe NNP www-irs-gov-3280 398 3 o o IN www-irs-gov-3280 398 4 Nebraska Nebraska NNP www-irs-gov-3280 398 5 29 29 CD www-irs-gov-3280 398 6 . . . www-irs-gov-3280 399 1 Passamaquoddy Passamaquoddy NNP www-irs-gov-3280 399 2 Tribe Tribe NNP www-irs-gov-3280 399 3 of of IN www-irs-gov-3280 399 4 Maine Maine NNP www-irs-gov-3280 399 5 30 30 CD www-irs-gov-3280 399 6 . . . www-irs-gov-3280 400 1 Pawnee Pawnee NNP www-irs-gov-3280 400 2 Nation Nation NNP www-irs-gov-3280 400 3 31 31 CD www-irs-gov-3280 400 4 . . . www-irs-gov-3280 401 1 Prairie Prairie NNP www-irs-gov-3280 401 2 Band Band NNP www-irs-gov-3280 401 3 of of IN www-irs-gov-3280 401 4 Potawatomi Potawatomi NNP www-irs-gov-3280 401 5 Nation Nation NNP www-irs-gov-3280 401 6 32 32 CD www-irs-gov-3280 401 7 . . . www-irs-gov-3280 402 1 Pueblo pueblo NN www-irs-gov-3280 402 2 of of IN www-irs-gov-3280 402 3 Zia Zia NNP www-irs-gov-3280 402 4 33 33 CD www-irs-gov-3280 402 5 . . . 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Rosebud NNP www-irs-gov-3280 406 2 Sioux Sioux NNP www-irs-gov-3280 406 3 Tribe Tribe NNP www-irs-gov-3280 406 4 37 37 CD www-irs-gov-3280 406 5 . . . www-irs-gov-3280 407 1 Round Round NNP www-irs-gov-3280 407 2 Valley Valley NNP www-irs-gov-3280 407 3 Indian Indian NNP www-irs-gov-3280 407 4 Tribes Tribes NNP www-irs-gov-3280 407 5 38 38 CD www-irs-gov-3280 407 6 . . . www-irs-gov-3280 408 1 Salt Salt NNP www-irs-gov-3280 408 2 River River NNP www-irs-gov-3280 408 3 Pima Pima NNP www-irs-gov-3280 408 4 - - HYPH www-irs-gov-3280 408 5 Maricopa Maricopa NNP www-irs-gov-3280 408 6 Indian Indian NNP www-irs-gov-3280 408 7 Community Community NNP www-irs-gov-3280 408 8 39 39 CD www-irs-gov-3280 408 9 . . . www-irs-gov-3280 409 1 Santee Santee NNP www-irs-gov-3280 409 2 Sioux Sioux NNP www-irs-gov-3280 409 3 Tribe Tribe NNP www-irs-gov-3280 409 4 of of IN www-irs-gov-3280 409 5 Nebraska Nebraska NNP www-irs-gov-3280 409 6 40 40 CD www-irs-gov-3280 409 7 . . . www-irs-gov-3280 410 1 Sault Sault NNP www-irs-gov-3280 410 2 Ste Ste NNP www-irs-gov-3280 410 3 . . . www-irs-gov-3280 411 1 Marie Marie NNP www-irs-gov-3280 411 2 Tribe Tribe NNP www-irs-gov-3280 411 3 41 41 CD www-irs-gov-3280 411 4 . . . www-irs-gov-3280 412 1 Shoshone Shoshone NNP www-irs-gov-3280 412 2 - - HYPH www-irs-gov-3280 412 3 Bannock Bannock NNP www-irs-gov-3280 412 4 Tribes Tribes NNPS www-irs-gov-3280 412 5 of of IN www-irs-gov-3280 412 6 the the DT www-irs-gov-3280 412 7 Fort Fort NNP www-irs-gov-3280 412 8 Hall Hall NNP www-irs-gov-3280 412 9 Reservation Reservation NNP www-irs-gov-3280 412 10 42 42 CD www-irs-gov-3280 412 11 . . . www-irs-gov-3280 413 1 Soboba Soboba NNP www-irs-gov-3280 413 2 Band Band NNP www-irs-gov-3280 413 3 of of IN www-irs-gov-3280 413 4 Luiseno Luiseno NNP www-irs-gov-3280 413 5 Indians Indians NNPS www-irs-gov-3280 413 6 43 43 CD www-irs-gov-3280 413 7 . . . www-irs-gov-3280 414 1 Spirit Spirit NNP www-irs-gov-3280 414 2 Lake Lake NNP www-irs-gov-3280 414 3 Dakotah Dakotah NNP www-irs-gov-3280 414 4 Nation Nation NNP www-irs-gov-3280 414 5 44 44 CD www-irs-gov-3280 414 6 . . . www-irs-gov-3280 415 1 Spokane Spokane NNP www-irs-gov-3280 415 2 Tribe Tribe NNP www-irs-gov-3280 415 3 of of IN www-irs-gov-3280 415 4 Indians Indians NNPS www-irs-gov-3280 415 5 45 45 CD www-irs-gov-3280 415 6 . . . www-irs-gov-3280 416 1 Standing stand VBG www-irs-gov-3280 416 2 Rock Rock NNP www-irs-gov-3280 416 3 Sioux Sioux NNP www-irs-gov-3280 416 4 Tribe Tribe NNP www-irs-gov-3280 416 5 46 46 CD www-irs-gov-3280 416 6 . . . www-irs-gov-3280 417 1 Stillaguamish Stillaguamish NNP www-irs-gov-3280 417 2 Tribe Tribe NNP www-irs-gov-3280 417 3 of of IN www-irs-gov-3280 417 4 Indians Indians NNPS www-irs-gov-3280 417 5 47 47 CD www-irs-gov-3280 417 6 . . . www-irs-gov-3280 418 1 Summit Summit NNP www-irs-gov-3280 418 2 Lake Lake NNP www-irs-gov-3280 418 3 Paiute Paiute NNP www-irs-gov-3280 418 4 Tribe Tribe NNP www-irs-gov-3280 418 5 48 48 CD www-irs-gov-3280 418 6 . . . 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River NNP www-irs-gov-3280 423 3 Indian Indian NNP www-irs-gov-3280 423 4 Tribe Tribe NNP www-irs-gov-3280 423 5 53 53 CD www-irs-gov-3280 423 6 . . . www-irs-gov-3280 424 1 Ute Ute NNP www-irs-gov-3280 424 2 Indian Indian NNP www-irs-gov-3280 424 3 Tribe Tribe NNP www-irs-gov-3280 424 4 of of IN www-irs-gov-3280 424 5 the the DT www-irs-gov-3280 424 6 Uintah Uintah NNP www-irs-gov-3280 424 7 and and CC www-irs-gov-3280 424 8 Ouray Ouray NNP www-irs-gov-3280 424 9 Reservation Reservation NNP www-irs-gov-3280 424 10 54 54 CD www-irs-gov-3280 424 11 . . . www-irs-gov-3280 425 1 Ute Ute NNP www-irs-gov-3280 425 2 Mountain Mountain NNP www-irs-gov-3280 425 3 Ute Ute NNP www-irs-gov-3280 425 4 Tribe Tribe NNP www-irs-gov-3280 425 5 55 55 CD www-irs-gov-3280 425 6 . . . www-irs-gov-3280 426 1 Winnebago Winnebago NNP www-irs-gov-3280 426 2 Tribe Tribe NNP www-irs-gov-3280 426 3 of of IN www-irs-gov-3280 426 4 Nebraska Nebraska NNP www-irs-gov-3280 426 5 56 56 CD www-irs-gov-3280 426 6 . . . www-irs-gov-3280 427 1 Qawalangin Qawalangin NNP www-irs-gov-3280 427 2 Tribe Tribe NNP www-irs-gov-3280 427 3 of of IN www-irs-gov-3280 427 4 Unalaska Unalaska NNP www-irs-gov-3280 427 5 57 57 CD www-irs-gov-3280 427 6 . . . www-irs-gov-3280 428 1 Tlingit Tlingit NNP www-irs-gov-3280 428 2 & & CC www-irs-gov-3280 428 3 Haida Haida NNP www-irs-gov-3280 428 4 Tribes Tribes NNPS www-irs-gov-3280 428 5 of of IN www-irs-gov-3280 428 6 Alaska Alaska NNP www-irs-gov-3280 428 7 58 58 CD www-irs-gov-3280 428 8 . . . www-irs-gov-3280 429 1 Northwestern Northwestern NNP www-irs-gov-3280 429 2 Band Band NNP www-irs-gov-3280 429 3 of of IN www-irs-gov-3280 429 4 Shoshone Shoshone NNP www-irs-gov-3280 429 5 Indians Indians NNPS www-irs-gov-3280 429 6 59 59 CD www-irs-gov-3280 429 7 . . . www-irs-gov-3280 430 1 Hoopa Hoopa NNP www-irs-gov-3280 430 2 Valley Valley NNP www-irs-gov-3280 430 3 Tribe Tribe NNP www-irs-gov-3280 430 4 60 60 CD www-irs-gov-3280 430 5 . . . www-irs-gov-3280 431 1 Ak Ak NNP www-irs-gov-3280 431 2 - - HYPH www-irs-gov-3280 431 3 Chin Chin NNP www-irs-gov-3280 431 4 Indian Indian NNP www-irs-gov-3280 431 5 Community Community NNP www-irs-gov-3280 431 6 61 61 CD www-irs-gov-3280 431 7 . . . www-irs-gov-3280 432 1 Oglala Oglala NNP www-irs-gov-3280 432 2 Sioux Sioux NNP www-irs-gov-3280 432 3 Tribe Tribe NNP www-irs-gov-3280 432 4 62 62 CD www-irs-gov-3280 432 5 . . . www-irs-gov-3280 433 1 Yoruk Yoruk NNP www-irs-gov-3280 433 2 Tribe Tribe NNP www-irs-gov-3280 433 3 63 63 CD www-irs-gov-3280 433 4 . . . www-irs-gov-3280 434 1 Cheyenne Cheyenne NNP www-irs-gov-3280 434 2 River River NNP www-irs-gov-3280 434 3 Sioux Sioux NNP www-irs-gov-3280 434 4 Tribe Tribe NNP www-irs-gov-3280 434 5 64 64 CD www-irs-gov-3280 434 6 . . . www-irs-gov-3280 435 1 Paiute paiute JJ www-irs-gov-3280 435 2 - - HYPH www-irs-gov-3280 435 3 Shoshone Shoshone NNP www-irs-gov-3280 435 4 Indians Indians NNPS www-irs-gov-3280 435 5 of of IN www-irs-gov-3280 435 6 the the DT www-irs-gov-3280 435 7 Bishop Bishop NNP www-irs-gov-3280 435 8 Community Community NNP www-irs-gov-3280 435 9 of of IN www-irs-gov-3280 435 10 the the DT www-irs-gov-3280 435 11 Bishop Bishop NNP www-irs-gov-3280 435 12 Colony Colony NNP www-irs-gov-3280 435 13 65 65 CD www-irs-gov-3280 435 14 . . . www-irs-gov-3280 436 1 Seminole Seminole NNP www-irs-gov-3280 436 2 Nation nation NN www-irs-gov-3280 436 3 of of IN www-irs-gov-3280 436 4 Oklahoma Oklahoma NNP www-irs-gov-3280 436 5 66 66 CD www-irs-gov-3280 436 6 . . . www-irs-gov-3280 437 1 Otoe Otoe NNP www-irs-gov-3280 437 2 - - HYPH www-irs-gov-3280 437 3 Missouria Missouria NNP www-irs-gov-3280 437 4 Tribe Tribe NNP www-irs-gov-3280 437 5 of of IN www-irs-gov-3280 437 6 Oklahoma Oklahoma NNP www-irs-gov-3280 437 7 67 67 CD www-irs-gov-3280 437 8 . . . www-irs-gov-3280 438 1 Samish Samish NNP www-irs-gov-3280 438 2 Indian Indian NNP www-irs-gov-3280 438 3 Nation Nation NNP www-irs-gov-3280 438 4 68 68 CD www-irs-gov-3280 438 5 . . . www-irs-gov-3280 439 1 Tonkawa Tonkawa NNP www-irs-gov-3280 439 2 Tribe Tribe NNP www-irs-gov-3280 439 3 of of IN www-irs-gov-3280 439 4 Indians Indians NNPS www-irs-gov-3280 439 5 of of IN www-irs-gov-3280 439 6 Oklahoma Oklahoma NNP www-irs-gov-3280 439 7 69 69 CD www-irs-gov-3280 439 8 . . . www-irs-gov-3280 440 1 Yakama Yakama NNP www-irs-gov-3280 440 2 Nation Nation NNP www-irs-gov-3280 440 3 70 70 CD www-irs-gov-3280 440 4 . . . www-irs-gov-3280 441 1 Miami Miami NNP www-irs-gov-3280 441 2 Tribe Tribe NNP www-irs-gov-3280 441 3 of of IN www-irs-gov-3280 441 4 Oklahoma Oklahoma NNP www-irs-gov-3280 441 5 71 71 CD www-irs-gov-3280 441 6 . . . www-irs-gov-3280 442 1 Shoshone Shoshone NNP www-irs-gov-3280 442 2 Indian Indian NNP www-irs-gov-3280 442 3 Tribe Tribe NNP www-irs-gov-3280 442 4 of of IN www-irs-gov-3280 442 5 the the DT www-irs-gov-3280 442 6 Wind Wind NNP www-irs-gov-3280 442 7 River River NNP www-irs-gov-3280 442 8 Reservation Reservation NNP www-irs-gov-3280 442 9 Notice Notice NNP www-irs-gov-3280 442 10 2014–23 2014–23 CD www-irs-gov-3280 442 11 Eligibility Eligibility NNP www-irs-gov-3280 442 12 for for IN www-irs-gov-3280 442 13 Premium Premium NNP www-irs-gov-3280 442 14 Tax Tax NNP www-irs-gov-3280 442 15 Credit Credit NNP www-irs-gov-3280 442 16 for for IN www-irs-gov-3280 442 17 Victims victim NNS www-irs-gov-3280 442 18 of of IN www-irs-gov-3280 442 19 Domestic domestic JJ www-irs-gov-3280 442 20 Abuse abuse NN www-irs-gov-3280 442 21 PURPOSE PURPOSE NNP www-irs-gov-3280 442 22 This this DT www-irs-gov-3280 442 23 notice notice NN www-irs-gov-3280 442 24 provides provide VBZ www-irs-gov-3280 442 25 guidance guidance NN www-irs-gov-3280 442 26 on on IN www-irs-gov-3280 442 27 circumstances circumstance NNS www-irs-gov-3280 442 28 in in IN www-irs-gov-3280 442 29 which which WDT www-irs-gov-3280 442 30 a a DT www-irs-gov-3280 442 31 victim victim NN www-irs-gov-3280 442 32 of of IN www-irs-gov-3280 442 33 domestic domestic JJ www-irs-gov-3280 442 34 abuse abuse NN www-irs-gov-3280 442 35 who who WP www-irs-gov-3280 442 36 is be VBZ www-irs-gov-3280 442 37 married marry VBN www-irs-gov-3280 442 38 within within IN www-irs-gov-3280 442 39 the the DT www-irs-gov-3280 442 40 meaning meaning NN www-irs-gov-3280 442 41 of of IN www-irs-gov-3280 442 42 § § CD www-irs-gov-3280 442 43 7703 7703 CD www-irs-gov-3280 442 44 of of IN www-irs-gov-3280 442 45 the the DT www-irs-gov-3280 442 46 Internal Internal NNP www-irs-gov-3280 442 47 Revenue Revenue NNP www-irs-gov-3280 442 48 Code Code NNP www-irs-gov-3280 442 49 and and CC www-irs-gov-3280 442 50 is be VBZ www-irs-gov-3280 442 51 unable unable JJ www-irs-gov-3280 442 52 to to TO www-irs-gov-3280 442 53 file file VB www-irs-gov-3280 442 54 a a DT www-irs-gov-3280 442 55 joint joint JJ www-irs-gov-3280 442 56 tax tax NN www-irs-gov-3280 442 57 return return NN www-irs-gov-3280 442 58 may may MD www-irs-gov-3280 442 59 claim claim VB www-irs-gov-3280 442 60 a a DT www-irs-gov-3280 442 61 premium premium JJ www-irs-gov-3280 442 62 tax tax NN www-irs-gov-3280 442 63 credit credit NN www-irs-gov-3280 442 64 under under IN www-irs-gov-3280 442 65 § § CD www-irs-gov-3280 442 66 36B. 36b. CD www-irs-gov-3280 443 1 BACKGROUND background NN www-irs-gov-3280 443 2 Beginning begin VBG www-irs-gov-3280 443 3 in in IN www-irs-gov-3280 443 4 2014 2014 CD www-irs-gov-3280 443 5 , , , www-irs-gov-3280 443 6 eligible eligible JJ www-irs-gov-3280 443 7 individuals individual NNS www-irs-gov-3280 443 8 who who WP www-irs-gov-3280 443 9 purchase purchase VBP www-irs-gov-3280 443 10 coverage coverage NN www-irs-gov-3280 443 11 under under IN www-irs-gov-3280 443 12 a a DT www-irs-gov-3280 443 13 qualified qualified JJ www-irs-gov-3280 443 14 health health NN www-irs-gov-3280 443 15 plan plan NN www-irs-gov-3280 443 16 through through IN www-irs-gov-3280 443 17 an an DT www-irs-gov-3280 443 18 Affordable Affordable NNP www-irs-gov-3280 443 19 Insurance Insurance NNP www-irs-gov-3280 443 20 Exchange Exchange NNP www-irs-gov-3280 443 21 are be VBP www-irs-gov-3280 443 22 allowed allow VBN www-irs-gov-3280 443 23 a a DT www-irs-gov-3280 443 24 premium premium NN www-irs-gov-3280 443 25 tax tax NN www-irs-gov-3280 443 26 credit credit NN www-irs-gov-3280 443 27 under under IN www-irs-gov-3280 443 28 § § CD www-irs-gov-3280 443 29 36B. 36b. CD www-irs-gov-3280 444 1 To to TO www-irs-gov-3280 444 2 be be VB www-irs-gov-3280 444 3 eligible eligible JJ www-irs-gov-3280 444 4 for for IN www-irs-gov-3280 444 5 a a DT www-irs-gov-3280 444 6 premium premium JJ www-irs-gov-3280 444 7 tax tax NN www-irs-gov-3280 444 8 credit credit NN www-irs-gov-3280 444 9 , , , www-irs-gov-3280 444 10 an an DT www-irs-gov-3280 444 11 individual individual NN www-irs-gov-3280 444 12 must must MD www-irs-gov-3280 444 13 be be VB www-irs-gov-3280 444 14 an an DT www-irs-gov-3280 444 15 applicable applicable JJ www-irs-gov-3280 444 16 taxpayer taxpayer NN www-irs-gov-3280 444 17 . . . www-irs-gov-3280 445 1 Section section NN www-irs-gov-3280 445 2 36B(c)(1 36b(c)(1 CD www-irs-gov-3280 445 3 ) ) -RRB- www-irs-gov-3280 445 4 provides provide VBZ www-irs-gov-3280 445 5 that that IN www-irs-gov-3280 445 6 an an DT www-irs-gov-3280 445 7 applicable applicable JJ www-irs-gov-3280 445 8 taxpayer taxpayer NN www-irs-gov-3280 445 9 is be VBZ www-irs-gov-3280 445 10 a a DT www-irs-gov-3280 445 11 taxpayer taxpayer NN www-irs-gov-3280 445 12 ( ( -LRB- www-irs-gov-3280 445 13 1 1 CD www-irs-gov-3280 445 14 ) ) -RRB- www-irs-gov-3280 445 15 with with IN www-irs-gov-3280 445 16 household household NN www-irs-gov-3280 445 17 income income NN www-irs-gov-3280 445 18 for for IN www-irs-gov-3280 445 19 the the DT www-irs-gov-3280 445 20 taxable taxable JJ www-irs-gov-3280 445 21 year year NN www-irs-gov-3280 445 22 between between IN www-irs-gov-3280 445 23 100 100 CD www-irs-gov-3280 445 24 percent percent NN www-irs-gov-3280 445 25 and and CC www-irs-gov-3280 445 26 400 400 CD www-irs-gov-3280 445 27 percent percent NN www-irs-gov-3280 445 28 of of IN www-irs-gov-3280 445 29 the the DT www-irs-gov-3280 445 30 federal federal JJ www-irs-gov-3280 445 31 poverty poverty NN www-irs-gov-3280 445 32 line line NN www-irs-gov-3280 445 33 for for IN www-irs-gov-3280 445 34 the the DT www-irs-gov-3280 445 35 taxpayer taxpayer NN www-irs-gov-3280 445 36 ’s ’s POS www-irs-gov-3280 445 37 family family NN www-irs-gov-3280 445 38 size size NN www-irs-gov-3280 445 39 , , , www-irs-gov-3280 445 40 ( ( -LRB- www-irs-gov-3280 445 41 2 2 LS www-irs-gov-3280 445 42 ) ) -RRB- www-irs-gov-3280 445 43 who who WP www-irs-gov-3280 445 44 may may MD www-irs-gov-3280 445 45 not not RB www-irs-gov-3280 445 46 be be VB www-irs-gov-3280 445 47 claimed claim VBN www-irs-gov-3280 445 48 as as IN www-irs-gov-3280 445 49 a a DT www-irs-gov-3280 445 50 dependent dependent JJ www-irs-gov-3280 445 51 by by IN www-irs-gov-3280 445 52 another another DT www-irs-gov-3280 445 53 taxpayer taxpayer NN www-irs-gov-3280 445 54 , , , www-irs-gov-3280 445 55 and and CC www-irs-gov-3280 445 56 ( ( -LRB- www-irs-gov-3280 445 57 3 3 LS www-irs-gov-3280 445 58 ) ) -RRB- www-irs-gov-3280 445 59 who who WP www-irs-gov-3280 445 60 files file VBZ www-irs-gov-3280 445 61 a a DT www-irs-gov-3280 445 62 joint joint JJ www-irs-gov-3280 445 63 tax tax NN www-irs-gov-3280 445 64 return return NN www-irs-gov-3280 445 65 if if IN www-irs-gov-3280 445 66 married marry VBN www-irs-gov-3280 445 67 ( ( -LRB- www-irs-gov-3280 445 68 within within IN www-irs-gov-3280 445 69 the the DT www-irs-gov-3280 445 70 meaning meaning NN www-irs-gov-3280 445 71 of of IN www-irs-gov-3280 445 72 § § CD www-irs-gov-3280 445 73 7703 7703 CD www-irs-gov-3280 445 74 ) ) -RRB- www-irs-gov-3280 445 75 . . . www-irs-gov-3280 446 1 For for IN www-irs-gov-3280 446 2 victims victim NNS www-irs-gov-3280 446 3 of of IN www-irs-gov-3280 446 4 domestic domestic JJ www-irs-gov-3280 446 5 abuse abuse NN www-irs-gov-3280 446 6 , , , www-irs-gov-3280 446 7 contacting contact VBG www-irs-gov-3280 446 8 a a DT www-irs-gov-3280 446 9 spouse spouse NN www-irs-gov-3280 446 10 for for IN www-irs-gov-3280 446 11 purposes purpose NNS www-irs-gov-3280 446 12 of of IN www-irs-gov-3280 446 13 filing file VBG www-irs-gov-3280 446 14 a a DT www-irs-gov-3280 446 15 joint joint JJ www-irs-gov-3280 446 16 return return NN www-irs-gov-3280 446 17 may may MD www-irs-gov-3280 446 18 pose pose VB www-irs-gov-3280 446 19 a a DT www-irs-gov-3280 446 20 risk risk NN www-irs-gov-3280 446 21 of of IN www-irs-gov-3280 446 22 injury injury NN www-irs-gov-3280 446 23 or or CC www-irs-gov-3280 446 24 trauma trauma NN www-irs-gov-3280 446 25 or or CC www-irs-gov-3280 446 26 , , , www-irs-gov-3280 446 27 if if IN www-irs-gov-3280 446 28 the the DT www-irs-gov-3280 446 29 spouse spouse NN www-irs-gov-3280 446 30 is be VBZ www-irs-gov-3280 446 31 subject subject JJ www-irs-gov-3280 446 32 to to IN www-irs-gov-3280 446 33 a a DT www-irs-gov-3280 446 34 restraining restraining NN www-irs-gov-3280 446 35 order order NN www-irs-gov-3280 446 36 , , , www-irs-gov-3280 446 37 may may MD www-irs-gov-3280 446 38 be be VB www-irs-gov-3280 446 39 legally legally RB www-irs-gov-3280 446 40 prohibited prohibit VBN www-irs-gov-3280 446 41 . . . www-irs-gov-3280 447 1 Section section NN www-irs-gov-3280 447 2 7703(b 7703(b CD www-irs-gov-3280 447 3 ) ) -RRB- www-irs-gov-3280 447 4 allows allow VBZ www-irs-gov-3280 447 5 certain certain JJ www-irs-gov-3280 447 6 married married JJ www-irs-gov-3280 447 7 individuals individual NNS www-irs-gov-3280 447 8 to to TO www-irs-gov-3280 447 9 be be VB www-irs-gov-3280 447 10 considered consider VBN www-irs-gov-3280 447 11 not not RB www-irs-gov-3280 447 12 married marry VBN www-irs-gov-3280 447 13 for for IN www-irs-gov-3280 447 14 purposes purpose NNS www-irs-gov-3280 447 15 of of IN www-irs-gov-3280 447 16 the the DT www-irs-gov-3280 447 17 Internal Internal NNP www-irs-gov-3280 447 18 Revenue Revenue NNP www-irs-gov-3280 447 19 Code Code NNP www-irs-gov-3280 447 20 . . . www-irs-gov-3280 448 1 Under under IN www-irs-gov-3280 448 2 § § CD www-irs-gov-3280 448 3 7703(b 7703(b CD www-irs-gov-3280 448 4 ) ) -RRB- www-irs-gov-3280 448 5 , , , www-irs-gov-3280 448 6 a a DT www-irs-gov-3280 448 7 married married JJ www-irs-gov-3280 448 8 taxpayer taxpayer NN www-irs-gov-3280 448 9 who who WP www-irs-gov-3280 448 10 lives live VBZ www-irs-gov-3280 448 11 apart apart RB www-irs-gov-3280 448 12 from from IN www-irs-gov-3280 448 13 the the DT www-irs-gov-3280 448 14 taxpayer taxpayer NN www-irs-gov-3280 448 15 ’s ’s POS www-irs-gov-3280 448 16 spouse spouse NN www-irs-gov-3280 448 17 for for IN www-irs-gov-3280 448 18 the the DT www-irs-gov-3280 448 19 last last JJ www-irs-gov-3280 448 20 six six CD www-irs-gov-3280 448 21 months month NNS www-irs-gov-3280 448 22 of of IN www-irs-gov-3280 448 23 the the DT www-irs-gov-3280 448 24 taxable taxable JJ www-irs-gov-3280 448 25 year year NN www-irs-gov-3280 448 26 is be VBZ www-irs-gov-3280 448 27 considered consider VBN www-irs-gov-3280 448 28 unmarried unmarried JJ www-irs-gov-3280 448 29 if if IN www-irs-gov-3280 448 30 he -PRON- PRP www-irs-gov-3280 448 31 or or CC www-irs-gov-3280 448 32 she -PRON- PRP www-irs-gov-3280 448 33 files file VBZ www-irs-gov-3280 448 34 a a DT www-irs-gov-3280 448 35 separate separate JJ www-irs-gov-3280 448 36 return return NN www-irs-gov-3280 448 37 , , , www-irs-gov-3280 448 38 maintains maintain VBZ www-irs-gov-3280 448 39 as as IN www-irs-gov-3280 448 40 the the DT www-irs-gov-3280 448 41 taxpayer taxpayer NN www-irs-gov-3280 448 42 ’s ’s POS www-irs-gov-3280 448 43 home home RB www-irs-gov-3280 448 44 a a DT www-irs-gov-3280 448 45 household household NN www-irs-gov-3280 448 46 that that WDT www-irs-gov-3280 448 47 is be VBZ www-irs-gov-3280 448 48 also also RB www-irs-gov-3280 448 49 the the DT www-irs-gov-3280 448 50 principal principal JJ www-irs-gov-3280 448 51 place place NN www-irs-gov-3280 448 52 of of IN www-irs-gov-3280 448 53 abode abode NN www-irs-gov-3280 448 54 of of IN www-irs-gov-3280 448 55 a a DT www-irs-gov-3280 448 56 dependent dependent JJ www-irs-gov-3280 448 57 child child NN www-irs-gov-3280 448 58 for for IN www-irs-gov-3280 448 59 more more JJR www-irs-gov-3280 448 60 than than IN www-irs-gov-3280 448 61 half half PDT www-irs-gov-3280 448 62 the the DT www-irs-gov-3280 448 63 year year NN www-irs-gov-3280 448 64 , , , www-irs-gov-3280 448 65 and and CC www-irs-gov-3280 448 66 furnishes furnishe NNS www-irs-gov-3280 448 67 over over IN www-irs-gov-3280 448 68 half half PDT www-irs-gov-3280 448 69 the the DT www-irs-gov-3280 448 70 cost cost NN www-irs-gov-3280 448 71 of of IN www-irs-gov-3280 448 72 the the DT www-irs-gov-3280 448 73 household household NN www-irs-gov-3280 448 74 during during IN www-irs-gov-3280 448 75 the the DT www-irs-gov-3280 448 76 taxable taxable JJ www-irs-gov-3280 448 77 year year NN www-irs-gov-3280 448 78 . . . www-irs-gov-3280 449 1 However however RB www-irs-gov-3280 449 2 , , , www-irs-gov-3280 449 3 § § ADD www-irs-gov-3280 449 4 7703(b 7703(b CD www-irs-gov-3280 449 5 ) ) -RRB- www-irs-gov-3280 449 6 does do VBZ www-irs-gov-3280 449 7 not not RB www-irs-gov-3280 449 8 apply apply VB www-irs-gov-3280 449 9 to to IN www-irs-gov-3280 449 10 many many JJ www-irs-gov-3280 449 11 individuals individual NNS www-irs-gov-3280 449 12 who who WP www-irs-gov-3280 449 13 are be VBP www-irs-gov-3280 449 14 victims victim NNS www-irs-gov-3280 449 15 of of IN www-irs-gov-3280 449 16 domestic domestic JJ www-irs-gov-3280 449 17 abuse abuse NN www-irs-gov-3280 449 18 . . . www-irs-gov-3280 450 1 For for IN www-irs-gov-3280 450 2 example example NN www-irs-gov-3280 450 3 , , , www-irs-gov-3280 450 4 the the DT www-irs-gov-3280 450 5 abuse abuse NN www-irs-gov-3280 450 6 may may MD www-irs-gov-3280 450 7 have have VB www-irs-gov-3280 450 8 occurred occur VBN www-irs-gov-3280 450 9 in in IN www-irs-gov-3280 450 10 the the DT www-irs-gov-3280 450 11 last last JJ www-irs-gov-3280 450 12 six six CD www-irs-gov-3280 450 13 months month NNS www-irs-gov-3280 450 14 of of IN www-irs-gov-3280 450 15 the the DT www-irs-gov-3280 450 16 taxable taxable JJ www-irs-gov-3280 450 17 year year NN www-irs-gov-3280 450 18 , , , www-irs-gov-3280 450 19 the the DT www-irs-gov-3280 450 20 victim victim NN www-irs-gov-3280 450 21 may may MD www-irs-gov-3280 450 22 not not RB www-irs-gov-3280 450 23 have have VB www-irs-gov-3280 450 24 the the DT www-irs-gov-3280 450 25 financial financial JJ www-irs-gov-3280 450 26 means mean NNS www-irs-gov-3280 450 27 to to TO www-irs-gov-3280 450 28 furnish furnish VB www-irs-gov-3280 450 29 over over IN www-irs-gov-3280 450 30 half half PDT www-irs-gov-3280 450 31 the the DT www-irs-gov-3280 450 32 cost cost NN www-irs-gov-3280 450 33 of of IN www-irs-gov-3280 450 34 a a DT www-irs-gov-3280 450 35 household household NN www-irs-gov-3280 450 36 , , , www-irs-gov-3280 450 37 or or CC www-irs-gov-3280 450 38 the the DT www-irs-gov-3280 450 39 victim victim NN www-irs-gov-3280 450 40 may may MD www-irs-gov-3280 450 41 not not RB www-irs-gov-3280 450 42 have have VB www-irs-gov-3280 450 43 a a DT www-irs-gov-3280 450 44 dependent dependent JJ www-irs-gov-3280 450 45 child child NN www-irs-gov-3280 450 46 . . . www-irs-gov-3280 451 1 Consequently consequently RB www-irs-gov-3280 451 2 , , , www-irs-gov-3280 451 3 the the DT www-irs-gov-3280 451 4 preamble preamble NN www-irs-gov-3280 451 5 to to IN www-irs-gov-3280 451 6 final final JJ www-irs-gov-3280 451 7 regulations regulation NNS www-irs-gov-3280 451 8 under under IN www-irs-gov-3280 451 9 § § CD www-irs-gov-3280 451 10 36B 36B NNP www-irs-gov-3280 451 11 , , , www-irs-gov-3280 451 12 issued issue VBN www-irs-gov-3280 451 13 in in IN www-irs-gov-3280 451 14 June June NNP www-irs-gov-3280 451 15 of of IN www-irs-gov-3280 451 16 2012 2012 CD www-irs-gov-3280 451 17 , , , www-irs-gov-3280 451 18 provided provide VBD www-irs-gov-3280 451 19 that that IN www-irs-gov-3280 451 20 Treasury Treasury NNP www-irs-gov-3280 451 21 and and CC www-irs-gov-3280 451 22 the the DT www-irs-gov-3280 451 23 IRS IRS NNP www-irs-gov-3280 451 24 would would MD www-irs-gov-3280 451 25 propose propose VB www-irs-gov-3280 451 26 regulations regulation NNS www-irs-gov-3280 451 27 addressing address VBG www-irs-gov-3280 451 28 domestic domestic JJ www-irs-gov-3280 451 29 abuse abuse NN www-irs-gov-3280 451 30 and and CC www-irs-gov-3280 451 31 similar similar JJ www-irs-gov-3280 451 32 circumstances circumstance NNS www-irs-gov-3280 451 33 that that WDT www-irs-gov-3280 451 34 create create VBP www-irs-gov-3280 451 35 obstacles obstacle NNS www-irs-gov-3280 451 36 to to IN www-irs-gov-3280 451 37 filing file VBG www-irs-gov-3280 451 38 a a DT www-irs-gov-3280 451 39 joint joint JJ www-irs-gov-3280 451 40 return return NN www-irs-gov-3280 451 41 . . . www-irs-gov-3280 452 1 The the DT www-irs-gov-3280 452 2 regulations regulation NNS www-irs-gov-3280 452 3 also also RB www-irs-gov-3280 452 4 requested request VBD www-irs-gov-3280 452 5 comments comment NNS www-irs-gov-3280 452 6 on on IN www-irs-gov-3280 452 7 how how WRB www-irs-gov-3280 452 8 to to TO www-irs-gov-3280 452 9 structure structure VB www-irs-gov-3280 452 10 a a DT www-irs-gov-3280 452 11 rule rule NN www-irs-gov-3280 452 12 to to TO www-irs-gov-3280 452 13 address address VB www-irs-gov-3280 452 14 such such JJ www-irs-gov-3280 452 15 situations situation NNS www-irs-gov-3280 452 16 , , , www-irs-gov-3280 452 17 including include VBG www-irs-gov-3280 452 18 the the DT www-irs-gov-3280 452 19 types type NNS www-irs-gov-3280 452 20 of of IN www-irs-gov-3280 452 21 documentation documentation NN www-irs-gov-3280 452 22 a a DT www-irs-gov-3280 452 23 taxpayer taxpayer NN www-irs-gov-3280 452 24 might may MD www-irs-gov-3280 452 25 provide provide VB www-irs-gov-3280 452 26 to to TO www-irs-gov-3280 452 27 establish establish VB www-irs-gov-3280 452 28 eligibility eligibility NN www-irs-gov-3280 452 29 for for IN www-irs-gov-3280 452 30 the the DT www-irs-gov-3280 452 31 rule rule NN www-irs-gov-3280 452 32 and and CC www-irs-gov-3280 452 33 the the DT www-irs-gov-3280 452 34 need need NN www-irs-gov-3280 452 35 for for IN www-irs-gov-3280 452 36 appropriate appropriate JJ www-irs-gov-3280 452 37 safeguards safeguard NNS www-irs-gov-3280 452 38 . . . www-irs-gov-3280 453 1 The the DT www-irs-gov-3280 453 2 Treasury Treasury NNP www-irs-gov-3280 453 3 Department Department NNP www-irs-gov-3280 453 4 and and CC www-irs-gov-3280 453 5 IRS IRS NNP www-irs-gov-3280 453 6 have have VBP www-irs-gov-3280 453 7 received receive VBN www-irs-gov-3280 453 8 numerous numerous JJ www-irs-gov-3280 453 9 comments comment NNS www-irs-gov-3280 453 10 on on IN www-irs-gov-3280 453 11 this this DT www-irs-gov-3280 453 12 subject subject NN www-irs-gov-3280 453 13 and and CC www-irs-gov-3280 453 14 intend intend VB www-irs-gov-3280 453 15 to to TO www-irs-gov-3280 453 16 release release VB www-irs-gov-3280 453 17 proposed propose VBN www-irs-gov-3280 453 18 regulations regulation NNS www-irs-gov-3280 453 19 addressing address VBG www-irs-gov-3280 453 20 this this DT www-irs-gov-3280 453 21 issue issue NN www-irs-gov-3280 453 22 . . . www-irs-gov-3280 454 1 RULE RULE NNP www-irs-gov-3280 454 2 FOR for IN www-irs-gov-3280 454 3 2014 2014 CD www-irs-gov-3280 454 4 For for IN www-irs-gov-3280 454 5 calendar calendar NN www-irs-gov-3280 454 6 year year NN www-irs-gov-3280 454 7 2014 2014 CD www-irs-gov-3280 454 8 , , , www-irs-gov-3280 454 9 a a DT www-irs-gov-3280 454 10 married married JJ www-irs-gov-3280 454 11 taxpayer taxpayer NN www-irs-gov-3280 454 12 will will MD www-irs-gov-3280 454 13 satisfy satisfy VB www-irs-gov-3280 454 14 the the DT www-irs-gov-3280 454 15 joint joint JJ www-irs-gov-3280 454 16 filing filing NN www-irs-gov-3280 454 17 requirement requirement NN www-irs-gov-3280 454 18 of of IN www-irs-gov-3280 454 19 § § CD www-irs-gov-3280 454 20 36B(c)(1)(C 36b(c)(1)(c CD www-irs-gov-3280 454 21 ) ) -RRB- www-irs-gov-3280 454 22 if if IN www-irs-gov-3280 454 23 the the DT www-irs-gov-3280 454 24 taxpayer taxpayer NN www-irs-gov-3280 454 25 files file VBZ www-irs-gov-3280 454 26 a a DT www-irs-gov-3280 454 27 2014 2014 CD www-irs-gov-3280 454 28 tax tax NN www-irs-gov-3280 454 29 return return NN www-irs-gov-3280 454 30 using use VBG www-irs-gov-3280 454 31 a a DT www-irs-gov-3280 454 32 filing filing NN www-irs-gov-3280 454 33 status status NN www-irs-gov-3280 454 34 of of IN www-irs-gov-3280 454 35 married married JJ www-irs-gov-3280 454 36 filing filing NN www-irs-gov-3280 454 37 separately separately RB www-irs-gov-3280 454 38 and and CC www-irs-gov-3280 454 39 the the DT www-irs-gov-3280 454 40 taxpayer taxpayer NN www-irs-gov-3280 454 41 ( ( -LRB- www-irs-gov-3280 454 42 i i NN www-irs-gov-3280 454 43 ) ) -RRB- www-irs-gov-3280 454 44 is be VBZ www-irs-gov-3280 454 45 living live VBG www-irs-gov-3280 454 46 apart apart RB www-irs-gov-3280 454 47 from from IN www-irs-gov-3280 454 48 the the DT www-irs-gov-3280 454 49 individual individual NN www-irs-gov-3280 454 50 ’s ’s POS www-irs-gov-3280 454 51 spouse spouse NN www-irs-gov-3280 454 52 at at IN www-irs-gov-3280 454 53 the the DT www-irs-gov-3280 454 54 time time NN www-irs-gov-3280 454 55 the the DT www-irs-gov-3280 454 56 taxpayer taxpayer NN www-irs-gov-3280 454 57 files file VBZ www-irs-gov-3280 454 58 his -PRON- PRP$ www-irs-gov-3280 454 59 or or CC www-irs-gov-3280 454 60 her -PRON- PRP$ www-irs-gov-3280 454 61 tax tax NN www-irs-gov-3280 454 62 return return NN www-irs-gov-3280 454 63 , , , www-irs-gov-3280 454 64 ( ( -LRB- www-irs-gov-3280 454 65 ii ii NN www-irs-gov-3280 454 66 ) ) -RRB- www-irs-gov-3280 454 67 is be VBZ www-irs-gov-3280 454 68 unable unable JJ www-irs-gov-3280 454 69 to to TO www-irs-gov-3280 454 70 file file VB www-irs-gov-3280 454 71 a a DT www-irs-gov-3280 454 72 joint joint JJ www-irs-gov-3280 454 73 return return NN www-irs-gov-3280 454 74 because because IN www-irs-gov-3280 454 75 the the DT www-irs-gov-3280 454 76 taxpayer taxpayer NN www-irs-gov-3280 454 77 is be VBZ www-irs-gov-3280 454 78 a a DT www-irs-gov-3280 454 79 victim victim NN www-irs-gov-3280 454 80 of of IN www-irs-gov-3280 454 81 domestic domestic JJ www-irs-gov-3280 454 82 abuse abuse NN www-irs-gov-3280 454 83 , , , www-irs-gov-3280 454 84 and and CC www-irs-gov-3280 454 85 ( ( -LRB- www-irs-gov-3280 454 86 iii iii NNP www-irs-gov-3280 454 87 ) ) -RRB- www-irs-gov-3280 454 88 indicates indicate VBZ www-irs-gov-3280 454 89 on on IN www-irs-gov-3280 454 90 his -PRON- PRP$ www-irs-gov-3280 454 91 or or CC www-irs-gov-3280 454 92 her -PRON- PRP$ www-irs-gov-3280 454 93 2014 2014 CD www-irs-gov-3280 454 94 income income NN www-irs-gov-3280 454 95 tax tax NN www-irs-gov-3280 454 96 return return NN www-irs-gov-3280 454 97 in in IN www-irs-gov-3280 454 98 accordance accordance NN www-irs-gov-3280 454 99 with with IN www-irs-gov-3280 454 100 the the DT www-irs-gov-3280 454 101 relevant relevant JJ www-irs-gov-3280 454 102 instructions instruction NNS www-irs-gov-3280 454 103 that that IN www-irs-gov-3280 454 104 the the DT www-irs-gov-3280 454 105 taxpayer taxpayer NN www-irs-gov-3280 454 106 meets meet VBZ www-irs-gov-3280 454 107 the the DT www-irs-gov-3280 454 108 criteria criterion NNS www-irs-gov-3280 454 109 under under IN www-irs-gov-3280 454 110 ( ( -LRB- www-irs-gov-3280 454 111 i i NN www-irs-gov-3280 454 112 ) ) -RRB- www-irs-gov-3280 454 113 and and CC www-irs-gov-3280 454 114 ( ( -LRB- www-irs-gov-3280 454 115 ii ii NNP www-irs-gov-3280 454 116 ) ) -RRB- www-irs-gov-3280 454 117 . . . www-irs-gov-3280 455 1 The the DT www-irs-gov-3280 455 2 proposed propose VBN www-irs-gov-3280 455 3 regulations regulation NNS www-irs-gov-3280 455 4 will will MD www-irs-gov-3280 455 5 incorporate incorporate VB www-irs-gov-3280 455 6 this this DT www-irs-gov-3280 455 7 rule rule NN www-irs-gov-3280 455 8 for for IN www-irs-gov-3280 455 9 2014 2014 CD www-irs-gov-3280 455 10 . . . www-irs-gov-3280 456 1 CONTACT CONTACT NNP www-irs-gov-3280 456 2 INFORMATION INFORMATION VBN www-irs-gov-3280 456 3 For for IN www-irs-gov-3280 456 4 further further JJ www-irs-gov-3280 456 5 information information NN www-irs-gov-3280 456 6 regarding regard VBG www-irs-gov-3280 456 7 this this DT www-irs-gov-3280 456 8 notice notice NN www-irs-gov-3280 456 9 , , , www-irs-gov-3280 456 10 please please UH www-irs-gov-3280 456 11 contact contact VB www-irs-gov-3280 456 12 Steve Steve NNP www-irs-gov-3280 456 13 Toomey Toomey NNP www-irs-gov-3280 456 14 , , , www-irs-gov-3280 456 15 Shareen Shareen NNP www-irs-gov-3280 456 16 Pflanz Pflanz NNP www-irs-gov-3280 456 17 or or CC www-irs-gov-3280 456 18 Arvind Arvind NNP www-irs-gov-3280 456 19 Ravichandran Ravichandran NNP www-irs-gov-3280 456 20 at at IN www-irs-gov-3280 456 21 ( ( -LRB- www-irs-gov-3280 456 22 202 202 CD www-irs-gov-3280 456 23 ) ) -RRB- www-irs-gov-3280 456 24 317 317 CD www-irs-gov-3280 456 25 - - HYPH www-irs-gov-3280 456 26 4718 4718 CD www-irs-gov-3280 456 27 ( ( -LRB- www-irs-gov-3280 456 28 not not RB www-irs-gov-3280 456 29 a a DT www-irs-gov-3280 456 30 toll toll NN www-irs-gov-3280 456 31 - - HYPH www-irs-gov-3280 456 32 free free JJ www-irs-gov-3280 456 33 number number NN www-irs-gov-3280 456 34 ) ) -RRB- www-irs-gov-3280 456 35 . . . www-irs-gov-3280 457 1 Notice Notice NNP www-irs-gov-3280 457 2 2014–24 2014–24 CD www-irs-gov-3280 457 3 Health Health NNP www-irs-gov-3280 457 4 Insurance Insurance NNP www-irs-gov-3280 457 5 Providers Providers NNPS www-irs-gov-3280 457 6 Fee Fee NNP www-irs-gov-3280 457 7 ; ; : www-irs-gov-3280 457 8 Procedural Procedural NNP www-irs-gov-3280 457 9 and and CC www-irs-gov-3280 457 10 Administrative Administrative NNP www-irs-gov-3280 457 11 Guidance Guidance NNP www-irs-gov-3280 457 12 SECTION SECTION NNP www-irs-gov-3280 457 13 1 1 CD www-irs-gov-3280 457 14 . . . www-irs-gov-3280 458 1 PURPOSE PURPOSE NNP www-irs-gov-3280 458 2 This this DT www-irs-gov-3280 458 3 notice notice NN www-irs-gov-3280 458 4 provides provide VBZ www-irs-gov-3280 458 5 a a DT www-irs-gov-3280 458 6 temporary temporary JJ www-irs-gov-3280 458 7 safe safe JJ www-irs-gov-3280 458 8 harbor harbor NN www-irs-gov-3280 458 9 for for IN www-irs-gov-3280 458 10 covered covered JJ www-irs-gov-3280 458 11 entities entity NNS www-irs-gov-3280 458 12 that that WDT www-irs-gov-3280 458 13 report report VBP www-irs-gov-3280 458 14 direct direct JJ www-irs-gov-3280 458 15 premiums premium NNS www-irs-gov-3280 458 16 written write VBN www-irs-gov-3280 458 17 for for IN www-irs-gov-3280 458 18 expatriate expatriate NN www-irs-gov-3280 458 19 plans plan NNS www-irs-gov-3280 458 20 on on IN www-irs-gov-3280 458 21 a a DT www-irs-gov-3280 458 22 Supplemental Supplemental NNP www-irs-gov-3280 458 23 Health Health NNP www-irs-gov-3280 458 24 Care Care NNP www-irs-gov-3280 458 25 Exhibit Exhibit NNP www-irs-gov-3280 458 26 ( ( -LRB- www-irs-gov-3280 458 27 SHCE SHCE NNP www-irs-gov-3280 458 28 ) ) -RRB- www-irs-gov-3280 458 29 . . . www-irs-gov-3280 459 1 A a DT www-irs-gov-3280 459 2 covered covered JJ www-irs-gov-3280 459 3 entity entity NN www-irs-gov-3280 459 4 may may MD www-irs-gov-3280 459 5 apply apply VB www-irs-gov-3280 459 6 this this DT www-irs-gov-3280 459 7 temporary temporary JJ www-irs-gov-3280 459 8 safe safe JJ www-irs-gov-3280 459 9 harbor harbor NN www-irs-gov-3280 459 10 for for IN www-irs-gov-3280 459 11 purposes purpose NNS www-irs-gov-3280 459 12 of of IN www-irs-gov-3280 459 13 reporting report VBG www-irs-gov-3280 459 14 direct direct JJ www-irs-gov-3280 459 15 premiums premium NNS www-irs-gov-3280 459 16 written write VBN www-irs-gov-3280 459 17 on on IN www-irs-gov-3280 459 18 Form Form NNP www-irs-gov-3280 459 19 8963 8963 CD www-irs-gov-3280 459 20 , , , www-irs-gov-3280 459 21 Report Report NNP www-irs-gov-3280 459 22 of of IN www-irs-gov-3280 459 23 Health Health NNP www-irs-gov-3280 459 24 Insurance Insurance NNP www-irs-gov-3280 459 25 Provider Provider NNP www-irs-gov-3280 459 26 Information Information NNP www-irs-gov-3280 459 27 , , , www-irs-gov-3280 459 28 which which WDT www-irs-gov-3280 459 29 is be VBZ www-irs-gov-3280 459 30 used use VBN www-irs-gov-3280 459 31 to to TO www-irs-gov-3280 459 32 calculate calculate VB www-irs-gov-3280 459 33 the the DT www-irs-gov-3280 459 34 fee fee NN www-irs-gov-3280 459 35 imposed impose VBN www-irs-gov-3280 459 36 by by IN www-irs-gov-3280 459 37 § § CD www-irs-gov-3280 459 38 9010 9010 CD www-irs-gov-3280 459 39 of of IN www-irs-gov-3280 459 40 the the DT www-irs-gov-3280 459 41 Affordable Affordable NNP www-irs-gov-3280 459 42 Care Care NNP www-irs-gov-3280 459 43 Act Act NNP www-irs-gov-3280 459 44 . . . www-irs-gov-3280 460 1 SECTION section NN www-irs-gov-3280 460 2 2 2 CD www-irs-gov-3280 460 3 . . . www-irs-gov-3280 461 1 BACKGROUND BACKGROUND NNP www-irs-gov-3280 461 2 Section section NN www-irs-gov-3280 461 3 9010 9010 CD www-irs-gov-3280 461 4 of of IN www-irs-gov-3280 461 5 the the DT www-irs-gov-3280 461 6 Patient Patient NNP www-irs-gov-3280 461 7 Protection Protection NNP www-irs-gov-3280 461 8 and and CC www-irs-gov-3280 461 9 Affordable Affordable NNP www-irs-gov-3280 461 10 Care Care NNP www-irs-gov-3280 461 11 Act Act NNP www-irs-gov-3280 461 12 ( ( -LRB- www-irs-gov-3280 461 13 PPACA PPACA NNP www-irs-gov-3280 461 14 ) ) -RRB- www-irs-gov-3280 461 15 , , , www-irs-gov-3280 461 16 Public Public NNP www-irs-gov-3280 461 17 Law Law NNP www-irs-gov-3280 461 18 111–148 111–148 CD www-irs-gov-3280 461 19 ( ( -LRB- www-irs-gov-3280 461 20 124 124 CD www-irs-gov-3280 461 21 Stat stat JJ www-irs-gov-3280 461 22 . . . www-irs-gov-3280 462 1 119 119 CD www-irs-gov-3280 462 2 ( ( -LRB- www-irs-gov-3280 462 3 2010 2010 CD www-irs-gov-3280 462 4 ) ) -RRB- www-irs-gov-3280 462 5 ) ) -RRB- www-irs-gov-3280 462 6 , , , www-irs-gov-3280 462 7 as as IN www-irs-gov-3280 462 8 amended amend VBN www-irs-gov-3280 462 9 by by IN www-irs-gov-3280 462 10 section section NN www-irs-gov-3280 462 11 10905 10905 CD www-irs-gov-3280 462 12 of of IN www-irs-gov-3280 462 13 PPACA PPACA NNP www-irs-gov-3280 462 14 , , , www-irs-gov-3280 462 15 and and CC www-irs-gov-3280 462 16 as as IN www-irs-gov-3280 462 17 further further RB www-irs-gov-3280 462 18 amended amend VBN www-irs-gov-3280 462 19 by by IN www-irs-gov-3280 462 20 section section NN www-irs-gov-3280 462 21 1406 1406 CD www-irs-gov-3280 462 22 of of IN www-irs-gov-3280 462 23 the the DT www-irs-gov-3280 462 24 Health Health NNP www-irs-gov-3280 462 25 Care Care NNP www-irs-gov-3280 462 26 and and CC www-irs-gov-3280 462 27 Education Education NNP www-irs-gov-3280 462 28 Reconciliation Reconciliation NNP www-irs-gov-3280 462 29 Act Act NNP www-irs-gov-3280 462 30 of of IN www-irs-gov-3280 462 31 2010 2010 CD www-irs-gov-3280 462 32 , , , www-irs-gov-3280 462 33 Public Public NNP www-irs-gov-3280 462 34 Law Law NNP www-irs-gov-3280 462 35 111–152 111–152 CD www-irs-gov-3280 462 36 ( ( -LRB- www-irs-gov-3280 462 37 124 124 CD www-irs-gov-3280 462 38 Stat Stat NNP www-irs-gov-3280 462 39 . . . www-irs-gov-3280 463 1 1029 1029 CD www-irs-gov-3280 463 2 ( ( -LRB- www-irs-gov-3280 463 3 2010 2010 CD www-irs-gov-3280 463 4 ) ) -RRB- www-irs-gov-3280 463 5 ) ) -RRB- www-irs-gov-3280 463 6 ( ( -LRB- www-irs-gov-3280 463 7 collectively collectively RB www-irs-gov-3280 463 8 , , , www-irs-gov-3280 463 9 the the DT www-irs-gov-3280 463 10 Affordable Affordable NNP www-irs-gov-3280 463 11 Care Care NNP www-irs-gov-3280 463 12 Act Act NNP www-irs-gov-3280 463 13 or or CC www-irs-gov-3280 463 14 ACA ACA NNP www-irs-gov-3280 463 15 ) ) -RRB- www-irs-gov-3280 463 16 , , , www-irs-gov-3280 463 17 imposes impose VBZ www-irs-gov-3280 463 18 an an DT www-irs-gov-3280 463 19 annual annual JJ www-irs-gov-3280 463 20 fee fee NN www-irs-gov-3280 463 21 on on IN www-irs-gov-3280 463 22 covered cover VBN www-irs-gov-3280 463 23 entities entity NNS www-irs-gov-3280 463 24 engaged engage VBN www-irs-gov-3280 463 25 in in IN www-irs-gov-3280 463 26 the the DT www-irs-gov-3280 463 27 business business NN www-irs-gov-3280 463 28 of of IN www-irs-gov-3280 463 29 providing provide VBG www-irs-gov-3280 463 30 health health NN www-irs-gov-3280 463 31 insurance insurance NN www-irs-gov-3280 463 32 for for IN www-irs-gov-3280 463 33 United United NNP www-irs-gov-3280 463 34 States States NNP www-irs-gov-3280 463 35 health health NN www-irs-gov-3280 463 36 risks risk NNS www-irs-gov-3280 463 37 . . . www-irs-gov-3280 464 1 The the DT www-irs-gov-3280 464 2 fee fee NN www-irs-gov-3280 464 3 is be VBZ www-irs-gov-3280 464 4 a a DT www-irs-gov-3280 464 5 fixed fix VBN www-irs-gov-3280 464 6 amount amount NN www-irs-gov-3280 464 7 allocated allocate VBN www-irs-gov-3280 464 8 among among IN www-irs-gov-3280 464 9 all all DT www-irs-gov-3280 464 10 covered cover VBN www-irs-gov-3280 464 11 entities entity NNS www-irs-gov-3280 464 12 in in IN www-irs-gov-3280 464 13 proportion proportion NN www-irs-gov-3280 464 14 to to IN www-irs-gov-3280 464 15 their -PRON- PRP$ www-irs-gov-3280 464 16 relative relative JJ www-irs-gov-3280 464 17 market market NN www-irs-gov-3280 464 18 share share NN www-irs-gov-3280 464 19 as as IN www-irs-gov-3280 464 20 determined determine VBN www-irs-gov-3280 464 21 by by IN www-irs-gov-3280 464 22 each each DT www-irs-gov-3280 464 23 entity entity NN www-irs-gov-3280 464 24 ’s ’s POS www-irs-gov-3280 464 25 net net JJ www-irs-gov-3280 464 26 premiums premium NNS www-irs-gov-3280 464 27 written write VBN www-irs-gov-3280 464 28 for for IN www-irs-gov-3280 464 29 the the DT www-irs-gov-3280 464 30 data datum NNS www-irs-gov-3280 464 31 year year NN www-irs-gov-3280 464 32 , , , www-irs-gov-3280 464 33 which which WDT www-irs-gov-3280 464 34 is be VBZ www-irs-gov-3280 464 35 the the DT www-irs-gov-3280 464 36 year year NN www-irs-gov-3280 464 37 immediately immediately RB www-irs-gov-3280 464 38 preceding precede VBG www-irs-gov-3280 464 39 the the DT www-irs-gov-3280 464 40 year year NN www-irs-gov-3280 464 41 in in IN www-irs-gov-3280 464 42 which which WDT www-irs-gov-3280 464 43 the the DT www-irs-gov-3280 464 44 fee fee NN www-irs-gov-3280 464 45 is be VBZ www-irs-gov-3280 464 46 paid pay VBN www-irs-gov-3280 464 47 ( ( -LRB- www-irs-gov-3280 464 48 the the DT www-irs-gov-3280 464 49 year year NN www-irs-gov-3280 464 50 in in IN www-irs-gov-3280 464 51 which which WDT www-irs-gov-3280 464 52 the the DT www-irs-gov-3280 464 53 fee fee NN www-irs-gov-3280 464 54 is be VBZ www-irs-gov-3280 464 55 paid pay VBN www-irs-gov-3280 464 56 is be VBZ www-irs-gov-3280 464 57 the the DT www-irs-gov-3280 464 58 fee fee NN www-irs-gov-3280 464 59 year year NN www-irs-gov-3280 464 60 ) ) -RRB- www-irs-gov-3280 464 61 . . . www-irs-gov-3280 465 1 Section section NN www-irs-gov-3280 465 2 9010(b)(3 9010(b)(3 CD www-irs-gov-3280 465 3 ) ) -RRB- www-irs-gov-3280 465 4 requires require VBZ www-irs-gov-3280 465 5 the the DT www-irs-gov-3280 465 6 Secretary Secretary NNP www-irs-gov-3280 465 7 of of IN www-irs-gov-3280 465 8 the the DT www-irs-gov-3280 465 9 Treasury Treasury NNP www-irs-gov-3280 465 10 ( ( -LRB- www-irs-gov-3280 465 11 Secretary Secretary NNP www-irs-gov-3280 465 12 ) ) -RRB- www-irs-gov-3280 465 13 to to TO www-irs-gov-3280 465 14 calculate calculate VB www-irs-gov-3280 465 15 the the DT www-irs-gov-3280 465 16 amount amount NN www-irs-gov-3280 465 17 of of IN www-irs-gov-3280 465 18 each each DT www-irs-gov-3280 465 19 covered cover VBN www-irs-gov-3280 465 20 entity entity NN www-irs-gov-3280 465 21 ’s ’s POS www-irs-gov-3280 465 22 annual annual JJ www-irs-gov-3280 465 23 fee fee NN www-irs-gov-3280 465 24 . . . www-irs-gov-3280 466 1 For for IN www-irs-gov-3280 466 2 this this DT www-irs-gov-3280 466 3 purpose purpose NN www-irs-gov-3280 466 4 , , , www-irs-gov-3280 466 5 § § -LRB- www-irs-gov-3280 466 6 9010(g)(1 9010(g)(1 CD www-irs-gov-3280 466 7 ) ) -RRB- www-irs-gov-3280 466 8 requires require VBZ www-irs-gov-3280 466 9 each each DT www-irs-gov-3280 466 10 covered cover VBN www-irs-gov-3280 466 11 entity entity NN www-irs-gov-3280 466 12 to to TO www-irs-gov-3280 466 13 report report VB www-irs-gov-3280 466 14 to to IN www-irs-gov-3280 466 15 the the DT www-irs-gov-3280 466 16 Secretary Secretary NNP www-irs-gov-3280 466 17 its -PRON- PRP$ www-irs-gov-3280 466 18 net net JJ www-irs-gov-3280 466 19 premiums premium NNS www-irs-gov-3280 466 20 written write VBN www-irs-gov-3280 466 21 for for IN www-irs-gov-3280 466 22 health health NN www-irs-gov-3280 466 23 insurance insurance NN www-irs-gov-3280 466 24 for for IN www-irs-gov-3280 466 25 any any DT www-irs-gov-3280 466 26 United United NNP www-irs-gov-3280 466 27 States States NNP www-irs-gov-3280 466 28 health health NN www-irs-gov-3280 466 29 risk risk NN www-irs-gov-3280 466 30 for for IN www-irs-gov-3280 466 31 the the DT www-irs-gov-3280 466 32 data datum NNS www-irs-gov-3280 466 33 year year NN www-irs-gov-3280 466 34 . . . www-irs-gov-3280 467 1 Section section NN www-irs-gov-3280 467 2 9010(d 9010(d CD www-irs-gov-3280 467 3 ) ) -RRB- www-irs-gov-3280 467 4 defines define VBZ www-irs-gov-3280 467 5 United United NNP www-irs-gov-3280 467 6 States States NNP www-irs-gov-3280 467 7 health health NN www-irs-gov-3280 467 8 risk risk NN www-irs-gov-3280 467 9 to to TO www-irs-gov-3280 467 10 mean mean VB www-irs-gov-3280 467 11 a a DT www-irs-gov-3280 467 12 health health NN www-irs-gov-3280 467 13 risk risk NN www-irs-gov-3280 467 14 of of IN www-irs-gov-3280 467 15 any any DT www-irs-gov-3280 467 16 individual individual NN www-irs-gov-3280 467 17 who who WP www-irs-gov-3280 467 18 is be VBZ www-irs-gov-3280 467 19 : : : www-irs-gov-3280 467 20 ( ( -LRB- www-irs-gov-3280 467 21 1 1 LS www-irs-gov-3280 467 22 ) ) -RRB- www-irs-gov-3280 467 23 a a DT www-irs-gov-3280 467 24 United United NNP www-irs-gov-3280 467 25 States States NNP www-irs-gov-3280 467 26 citizen citizen NN www-irs-gov-3280 467 27 ; ; : www-irs-gov-3280 467 28 ( ( -LRB- www-irs-gov-3280 467 29 2 2 LS www-irs-gov-3280 467 30 ) ) -RRB- www-irs-gov-3280 467 31 a a DT www-irs-gov-3280 467 32 resident resident NN www-irs-gov-3280 467 33 of of IN www-irs-gov-3280 467 34 the the DT www-irs-gov-3280 467 35 United United NNP www-irs-gov-3280 467 36 States States NNP www-irs-gov-3280 467 37 ( ( -LRB- www-irs-gov-3280 467 38 within within IN www-irs-gov-3280 467 39 the the DT www-irs-gov-3280 467 40 meaning meaning NN www-irs-gov-3280 467 41 of of IN www-irs-gov-3280 467 42 § § CD www-irs-gov-3280 467 43 7701(b)(1)(A 7701(b)(1)(A NNP www-irs-gov-3280 467 44 ) ) -RRB- www-irs-gov-3280 467 45 ) ) -RRB- www-irs-gov-3280 467 46 ; ; : www-irs-gov-3280 467 47 or or CC www-irs-gov-3280 467 48 ( ( -LRB- www-irs-gov-3280 467 49 3 3 LS www-irs-gov-3280 467 50 ) ) -RRB- www-irs-gov-3280 467 51 located locate VBN www-irs-gov-3280 467 52 in in IN www-irs-gov-3280 467 53 the the DT www-irs-gov-3280 467 54 United United NNP www-irs-gov-3280 467 55 States States NNP www-irs-gov-3280 467 56 , , , www-irs-gov-3280 467 57 during during IN www-irs-gov-3280 467 58 the the DT www-irs-gov-3280 467 59 period period NN www-irs-gov-3280 467 60 such such JJ www-irs-gov-3280 467 61 individual individual NN www-irs-gov-3280 467 62 is be VBZ www-irs-gov-3280 467 63 so so RB www-irs-gov-3280 467 64 located located JJ www-irs-gov-3280 467 65 . . . www-irs-gov-3280 468 1 The the DT www-irs-gov-3280 468 2 Department Department NNP www-irs-gov-3280 468 3 of of IN www-irs-gov-3280 468 4 the the DT www-irs-gov-3280 468 5 Treasury Treasury NNP www-irs-gov-3280 468 6 ( ( -LRB- www-irs-gov-3280 468 7 Treasury Treasury NNP www-irs-gov-3280 468 8 ) ) -RRB- www-irs-gov-3280 468 9 and and CC www-irs-gov-3280 468 10 the the DT www-irs-gov-3280 468 11 Internal Internal NNP www-irs-gov-3280 468 12 Revenue Revenue NNP www-irs-gov-3280 468 13 Service Service NNP www-irs-gov-3280 468 14 ( ( -LRB- www-irs-gov-3280 468 15 IRS IRS NNP www-irs-gov-3280 468 16 ) ) -RRB- www-irs-gov-3280 468 17 proposed propose VBD www-irs-gov-3280 468 18 the the DT www-irs-gov-3280 468 19 Health Health NNP www-irs-gov-3280 468 20 Insurance Insurance NNP www-irs-gov-3280 468 21 Provider Provider NNP www-irs-gov-3280 468 22 Fee Fee NNP www-irs-gov-3280 468 23 regulations regulation NNS www-irs-gov-3280 468 24 ( ( -LRB- www-irs-gov-3280 468 25 REG–118315–12 REG–118315–12 NNP www-irs-gov-3280 468 26 , , , www-irs-gov-3280 468 27 78 78 CD www-irs-gov-3280 468 28 FR FR NNP www-irs-gov-3280 468 29 14034 14034 CD www-irs-gov-3280 468 30 ) ) -RRB- www-irs-gov-3280 468 31 on on IN www-irs-gov-3280 468 32 March March NNP www-irs-gov-3280 468 33 4 4 CD www-irs-gov-3280 468 34 , , , www-irs-gov-3280 468 35 2013 2013 CD www-irs-gov-3280 468 36 , , , www-irs-gov-3280 468 37 and and CC www-irs-gov-3280 468 38 issued issue VBD www-irs-gov-3280 468 39 final final JJ www-irs-gov-3280 468 40 regulations regulation NNS www-irs-gov-3280 468 41 ( ( -LRB- www-irs-gov-3280 468 42 T.D. T.D. NNP www-irs-gov-3280 469 1 9643 9643 CD www-irs-gov-3280 469 2 , , , www-irs-gov-3280 469 3 78 78 CD www-irs-gov-3280 469 4 FR FR NNP www-irs-gov-3280 469 5 71476 71476 CD www-irs-gov-3280 469 6 ) ) -RRB- www-irs-gov-3280 469 7 on on IN www-irs-gov-3280 469 8 November November NNP www-irs-gov-3280 469 9 26 26 CD www-irs-gov-3280 469 10 , , , www-irs-gov-3280 469 11 2013 2013 CD www-irs-gov-3280 469 12 , , , www-irs-gov-3280 469 13 providing provide VBG www-irs-gov-3280 469 14 guidance guidance NN www-irs-gov-3280 469 15 regarding regard VBG www-irs-gov-3280 469 16 the the DT www-irs-gov-3280 469 17 § § CD www-irs-gov-3280 469 18 9010 9010 CD www-irs-gov-3280 469 19 fee fee NN www-irs-gov-3280 469 20 . . . www-irs-gov-3280 470 1 The the DT www-irs-gov-3280 470 2 regulations regulation NNS www-irs-gov-3280 470 3 require require VBP www-irs-gov-3280 470 4 each each DT www-irs-gov-3280 470 5 covered cover VBN www-irs-gov-3280 470 6 entity entity NN www-irs-gov-3280 470 7 to to TO www-irs-gov-3280 470 8 annually annually RB www-irs-gov-3280 470 9 report report VB www-irs-gov-3280 470 10 its -PRON- PRP$ www-irs-gov-3280 470 11 net net JJ www-irs-gov-3280 470 12 premiums premium NNS www-irs-gov-3280 470 13 written write VBN www-irs-gov-3280 470 14 for for IN www-irs-gov-3280 470 15 health health NN www-irs-gov-3280 470 16 insurance insurance NN www-irs-gov-3280 470 17 of of IN www-irs-gov-3280 470 18 United United NNP www-irs-gov-3280 470 19 States States NNP www-irs-gov-3280 470 20 health health NN www-irs-gov-3280 470 21 risks risk NNS www-irs-gov-3280 470 22 during during IN www-irs-gov-3280 470 23 the the DT www-irs-gov-3280 470 24 data data NN www-irs-gov-3280 470 25 year year NN www-irs-gov-3280 470 26 to to IN www-irs-gov-3280 470 27 the the DT www-irs-gov-3280 470 28 IRS IRS NNP www-irs-gov-3280 470 29 by by IN www-irs-gov-3280 470 30 April April NNP www-irs-gov-3280 470 31 15th 15th NN www-irs-gov-3280 470 32 of of IN www-irs-gov-3280 470 33 the the DT www-irs-gov-3280 470 34 fee fee NN www-irs-gov-3280 470 35 year year NN www-irs-gov-3280 470 36 on on IN www-irs-gov-3280 470 37 Form Form NNP www-irs-gov-3280 470 38 8963 8963 CD www-irs-gov-3280 470 39 , , , www-irs-gov-3280 470 40 Report Report NNP www-irs-gov-3280 470 41 of of IN www-irs-gov-3280 470 42 Health Health NNP www-irs-gov-3280 470 43 Insurance Insurance NNP www-irs-gov-3280 470 44 Provider Provider NNP www-irs-gov-3280 470 45 Information Information NNP www-irs-gov-3280 470 46 . . . www-irs-gov-3280 471 1 For for IN www-irs-gov-3280 471 2 covered covered JJ www-irs-gov-3280 471 3 entities entity NNS www-irs-gov-3280 471 4 that that WDT www-irs-gov-3280 471 5 file file VBP www-irs-gov-3280 471 6 the the DT www-irs-gov-3280 471 7 SHCE SHCE NNP www-irs-gov-3280 471 8 with with IN www-irs-gov-3280 471 9 the the DT www-irs-gov-3280 471 10 National National NNP www-irs-gov-3280 471 11 Association Association NNP www-irs-gov-3280 471 12 of of IN www-irs-gov-3280 471 13 Insurance Insurance NNP www-irs-gov-3280 471 14 Commissioners Commissioners NNP www-irs-gov-3280 471 15 ( ( -LRB- www-irs-gov-3280 471 16 NAIC NAIC NNP www-irs-gov-3280 471 17 ) ) -RRB- www-irs-gov-3280 471 18 , , , www-irs-gov-3280 471 19 net net JJ www-irs-gov-3280 471 20 premiums premium NNS www-irs-gov-3280 471 21 written write VBN www-irs-gov-3280 471 22 for for IN www-irs-gov-3280 471 23 health health NN www-irs-gov-3280 471 24 insurance insurance NN www-irs-gov-3280 471 25 generally generally RB www-irs-gov-3280 471 26 will will MD www-irs-gov-3280 471 27 equal equal VB www-irs-gov-3280 471 28 the the DT www-irs-gov-3280 471 29 amount amount NN www-irs-gov-3280 471 30 reported report VBN www-irs-gov-3280 471 31 on on IN www-irs-gov-3280 471 32 the the DT www-irs-gov-3280 471 33 SHCE SHCE NNP www-irs-gov-3280 471 34 as as IN www-irs-gov-3280 471 35 direct direct JJ www-irs-gov-3280 471 36 premiums premium NNS www-irs-gov-3280 471 37 written write VBN www-irs-gov-3280 471 38 minus minus CC www-irs-gov-3280 471 39 medical medical JJ www-irs-gov-3280 471 40 loss loss NN www-irs-gov-3280 471 41 ratio ratio NN www-irs-gov-3280 471 42 ( ( -LRB- www-irs-gov-3280 471 43 MLR MLR NNP www-irs-gov-3280 471 44 ) ) -RRB- www-irs-gov-3280 471 45 rebates rebate VBZ www-irs-gov-3280 471 46 with with IN www-irs-gov-3280 471 47 respect respect NN www-irs-gov-3280 471 48 to to IN www-irs-gov-3280 471 49 the the DT www-irs-gov-3280 471 50 data data NN www-irs-gov-3280 471 51 year year NN www-irs-gov-3280 471 52 , , , www-irs-gov-3280 471 53 subject subject JJ www-irs-gov-3280 471 54 to to IN www-irs-gov-3280 471 55 any any DT www-irs-gov-3280 471 56 applicable applicable JJ www-irs-gov-3280 471 57 exclusions exclusion NNS www-irs-gov-3280 471 58 under under IN www-irs-gov-3280 471 59 § § CD www-irs-gov-3280 471 60 9010 9010 CD www-irs-gov-3280 471 61 . . . www-irs-gov-3280 472 1 Form form NN www-irs-gov-3280 472 2 8963 8963 CD www-irs-gov-3280 472 3 accordingly accordingly RB www-irs-gov-3280 472 4 requires require VBZ www-irs-gov-3280 472 5 reporting report VBG www-irs-gov-3280 472 6 of of IN www-irs-gov-3280 472 7 direct direct JJ www-irs-gov-3280 472 8 premiums premium NNS www-irs-gov-3280 472 9 written write VBN www-irs-gov-3280 472 10 for for IN www-irs-gov-3280 472 11 purposes purpose NNS www-irs-gov-3280 472 12 of of IN www-irs-gov-3280 472 13 determining determine VBG www-irs-gov-3280 472 14 net net JJ www-irs-gov-3280 472 15 premiums premium NNS www-irs-gov-3280 472 16 written write VBN www-irs-gov-3280 472 17 . . . www-irs-gov-3280 473 1 The the DT www-irs-gov-3280 473 2 regulations regulation NNS www-irs-gov-3280 473 3 do do VBP www-irs-gov-3280 473 4 not not RB www-irs-gov-3280 473 5 provide provide VB www-irs-gov-3280 473 6 specific specific JJ www-irs-gov-3280 473 7 rules rule NNS www-irs-gov-3280 473 8 for for IN www-irs-gov-3280 473 9 expatriate expatriate NN www-irs-gov-3280 473 10 policies policy NNS www-irs-gov-3280 473 11 . . . www-irs-gov-3280 474 1 The the DT www-irs-gov-3280 474 2 MLR MLR NNP www-irs-gov-3280 474 3 final final JJ www-irs-gov-3280 474 4 rule rule NN www-irs-gov-3280 474 5 issued issue VBN www-irs-gov-3280 474 6 by by IN www-irs-gov-3280 474 7 HHS HHS NNP www-irs-gov-3280 474 8 ( ( -LRB- www-irs-gov-3280 474 9 MLR MLR NNP www-irs-gov-3280 474 10 final final JJ www-irs-gov-3280 474 11 rule rule NN www-irs-gov-3280 474 12 ) ) -RRB- www-irs-gov-3280 474 13 defines define VBZ www-irs-gov-3280 474 14 expatriate expatriate NN www-irs-gov-3280 474 15 policies policy NNS www-irs-gov-3280 474 16 as as IN www-irs-gov-3280 474 17 group group NN www-irs-gov-3280 474 18 health health NN www-irs-gov-3280 474 19 insurance insurance NN www-irs-gov-3280 474 20 policies policy NNS www-irs-gov-3280 474 21 that that WDT www-irs-gov-3280 474 22 provide provide VBP www-irs-gov-3280 474 23 coverage coverage NN www-irs-gov-3280 474 24 to to IN www-irs-gov-3280 474 25 employees employee NNS www-irs-gov-3280 474 26 , , , www-irs-gov-3280 474 27 substantially substantially RB www-irs-gov-3280 474 28 all all DT www-irs-gov-3280 474 29 of of IN www-irs-gov-3280 474 30 whom whom WP www-irs-gov-3280 474 31 are be VBP www-irs-gov-3280 474 32 : : : www-irs-gov-3280 474 33 ( ( -LRB- www-irs-gov-3280 474 34 1 1 LS www-irs-gov-3280 474 35 ) ) -RRB- www-irs-gov-3280 474 36 working work VBG www-irs-gov-3280 474 37 outside outside IN www-irs-gov-3280 474 38 their -PRON- PRP$ www-irs-gov-3280 474 39 country country NN www-irs-gov-3280 474 40 of of IN www-irs-gov-3280 474 41 citizenship citizenship NN www-irs-gov-3280 474 42 ; ; : www-irs-gov-3280 474 43 ( ( -LRB- www-irs-gov-3280 474 44 2 2 LS www-irs-gov-3280 474 45 ) ) -RRB- www-irs-gov-3280 474 46 working work VBG www-irs-gov-3280 474 47 outside outside IN www-irs-gov-3280 474 48 their -PRON- PRP$ www-irs-gov-3280 474 49 country country NN www-irs-gov-3280 474 50 of of IN www-irs-gov-3280 474 51 citizenship citizenship NN www-irs-gov-3280 474 52 and and CC www-irs-gov-3280 474 53 outside outside IN www-irs-gov-3280 474 54 the the DT www-irs-gov-3280 474 55 employer employer NN www-irs-gov-3280 474 56 ’s ’s POS www-irs-gov-3280 474 57 country country NN www-irs-gov-3280 474 58 of of IN www-irs-gov-3280 474 59 domicile domicile NN www-irs-gov-3280 474 60 ; ; : www-irs-gov-3280 474 61 or or CC www-irs-gov-3280 474 62 ( ( -LRB- www-irs-gov-3280 474 63 3 3 LS www-irs-gov-3280 474 64 ) ) -RRB- www-irs-gov-3280 474 65 non non JJ www-irs-gov-3280 474 66 - - JJ www-irs-gov-3280 474 67 U.S. u.s. JJ www-irs-gov-3280 474 68 citizens citizen NNS www-irs-gov-3280 474 69 working work VBG www-irs-gov-3280 474 70 in in IN www-irs-gov-3280 474 71 their -PRON- PRP$ www-irs-gov-3280 474 72 home home NN www-irs-gov-3280 474 73 country country NN www-irs-gov-3280 474 74 . . . www-irs-gov-3280 475 1 45 45 CD www-irs-gov-3280 475 2 CFR cfr NN www-irs-gov-3280 475 3 158.120(d)(4 158.120(d)(4 CD www-irs-gov-3280 475 4 ) ) -RRB- www-irs-gov-3280 475 5 . . . www-irs-gov-3280 476 1 The the DT www-irs-gov-3280 476 2 SHCE SHCE NNP www-irs-gov-3280 476 3 includes include VBZ www-irs-gov-3280 476 4 separate separate JJ www-irs-gov-3280 476 5 reporting reporting NN www-irs-gov-3280 476 6 for for IN www-irs-gov-3280 476 7 expatriate expatriate NN www-irs-gov-3280 476 8 plans plan NNS www-irs-gov-3280 476 9 , , , www-irs-gov-3280 476 10 which which WDT www-irs-gov-3280 476 11 are be VBP www-irs-gov-3280 476 12 defined define VBN www-irs-gov-3280 476 13 by by IN www-irs-gov-3280 476 14 reference reference NN www-irs-gov-3280 476 15 to to IN www-irs-gov-3280 476 16 the the DT www-irs-gov-3280 476 17 definition definition NN www-irs-gov-3280 476 18 of of IN www-irs-gov-3280 476 19 expatriate expatriate JJ www-irs-gov-3280 476 20 policies policy NNS www-irs-gov-3280 476 21 in in IN www-irs-gov-3280 476 22 the the DT www-irs-gov-3280 476 23 MLR MLR NNP www-irs-gov-3280 476 24 final final JJ www-irs-gov-3280 476 25 rule rule NN www-irs-gov-3280 476 26 . . . www-irs-gov-3280 477 1 Section section NN www-irs-gov-3280 477 2 57.4(b)(2 57.4(b)(2 CD www-irs-gov-3280 477 3 ) ) -RRB- www-irs-gov-3280 477 4 of of IN www-irs-gov-3280 477 5 the the DT www-irs-gov-3280 477 6 final final JJ www-irs-gov-3280 477 7 regulations regulation NNS www-irs-gov-3280 477 8 provides provide VBZ www-irs-gov-3280 477 9 that that IN www-irs-gov-3280 477 10 the the DT www-irs-gov-3280 477 11 entire entire JJ www-irs-gov-3280 477 12 amount amount NN www-irs-gov-3280 477 13 reported report VBD www-irs-gov-3280 477 14 as as IN www-irs-gov-3280 477 15 direct direct JJ www-irs-gov-3280 477 16 premiums premium NNS www-irs-gov-3280 477 17 written write VBN www-irs-gov-3280 477 18 on on IN www-irs-gov-3280 477 19 the the DT www-irs-gov-3280 477 20 SHCE SHCE NNP www-irs-gov-3280 477 21 ( ( -LRB- www-irs-gov-3280 477 22 including include VBG www-irs-gov-3280 477 23 direct direct JJ www-irs-gov-3280 477 24 premiums premium NNS www-irs-gov-3280 477 25 written write VBN www-irs-gov-3280 477 26 for for IN www-irs-gov-3280 477 27 expatriate expatriate NN www-irs-gov-3280 477 28 plans plan NNS www-irs-gov-3280 477 29 ) ) -RRB- www-irs-gov-3280 477 30 will will MD www-irs-gov-3280 477 31 be be VB www-irs-gov-3280 477 32 considered consider VBN www-irs-gov-3280 477 33 to to TO www-irs-gov-3280 477 34 be be VB www-irs-gov-3280 477 35 for for IN www-irs-gov-3280 477 36 United United NNP www-irs-gov-3280 477 37 States States NNP www-irs-gov-3280 477 38 health health NN www-irs-gov-3280 477 39 risks risk NNS www-irs-gov-3280 477 40 unless unless IN www-irs-gov-3280 477 41 the the DT www-irs-gov-3280 477 42 covered cover VBN www-irs-gov-3280 477 43 entity entity NN www-irs-gov-3280 477 44 can can MD www-irs-gov-3280 477 45 demonstrate demonstrate VB www-irs-gov-3280 477 46 otherwise otherwise RB www-irs-gov-3280 477 47 . . . www-irs-gov-3280 478 1 The the DT www-irs-gov-3280 478 2 preamble preamble NN www-irs-gov-3280 478 3 to to IN www-irs-gov-3280 478 4 the the DT www-irs-gov-3280 478 5 final final JJ www-irs-gov-3280 478 6 regulations regulation NNS www-irs-gov-3280 478 7 notes note VBZ www-irs-gov-3280 478 8 that that IN www-irs-gov-3280 478 9 commenters commenter NNS www-irs-gov-3280 478 10 expressed express VBD www-irs-gov-3280 478 11 concern concern NN www-irs-gov-3280 478 12 regarding regard VBG www-irs-gov-3280 478 13 the the DT www-irs-gov-3280 478 14 application application NN www-irs-gov-3280 478 15 of of IN www-irs-gov-3280 478 16 this this DT www-irs-gov-3280 478 17 presumption presumption NN www-irs-gov-3280 478 18 to to TO www-irs-gov-3280 478 19 expatriate expatriate VB www-irs-gov-3280 478 20 policies policy NNS www-irs-gov-3280 478 21 . . . www-irs-gov-3280 479 1 The the DT www-irs-gov-3280 479 2 preamble preamble NN www-irs-gov-3280 479 3 explains explain VBZ www-irs-gov-3280 479 4 that that IN www-irs-gov-3280 479 5 Treasury Treasury NNP www-irs-gov-3280 479 6 and and CC www-irs-gov-3280 479 7 the the DT www-irs-gov-3280 479 8 IRS IRS NNP www-irs-gov-3280 479 9 considered consider VBD www-irs-gov-3280 479 10 methods method NNS www-irs-gov-3280 479 11 for for IN www-irs-gov-3280 479 12 a a DT www-irs-gov-3280 479 13 covered cover VBN www-irs-gov-3280 479 14 entity entity NN www-irs-gov-3280 479 15 to to TO www-irs-gov-3280 479 16 account account VB www-irs-gov-3280 479 17 for for IN www-irs-gov-3280 479 18 its -PRON- PRP$ www-irs-gov-3280 479 19 expatriate expatriate JJ www-irs-gov-3280 479 20 policies policy NNS www-irs-gov-3280 479 21 , , , www-irs-gov-3280 479 22 but but CC www-irs-gov-3280 479 23 did do VBD www-irs-gov-3280 479 24 not not RB www-irs-gov-3280 479 25 identify identify VB www-irs-gov-3280 479 26 a a DT www-irs-gov-3280 479 27 method method NN www-irs-gov-3280 479 28 that that WDT www-irs-gov-3280 479 29 would would MD www-irs-gov-3280 479 30 be be VB www-irs-gov-3280 479 31 verifiable verifiable JJ www-irs-gov-3280 479 32 and and CC www-irs-gov-3280 479 33 administrable administrable JJ www-irs-gov-3280 479 34 . . . www-irs-gov-3280 480 1 Treasury Treasury NNP www-irs-gov-3280 480 2 and and CC www-irs-gov-3280 480 3 the the DT www-irs-gov-3280 480 4 IRS IRS NNP www-irs-gov-3280 480 5 are be VBP www-irs-gov-3280 480 6 continuing continue VBG www-irs-gov-3280 480 7 to to TO www-irs-gov-3280 480 8 examine examine VB www-irs-gov-3280 480 9 this this DT www-irs-gov-3280 480 10 issue issue NN www-irs-gov-3280 480 11 . . . www-irs-gov-3280 481 1 Section section NN www-irs-gov-3280 481 2 6055 6055 CD www-irs-gov-3280 481 3 and and CC www-irs-gov-3280 481 4 the the DT www-irs-gov-3280 481 5 regulations regulation NNS www-irs-gov-3280 481 6 thereunder thereunder NN www-irs-gov-3280 481 7 require require VBP www-irs-gov-3280 481 8 every every DT www-irs-gov-3280 481 9 person person NN www-irs-gov-3280 481 10 that that WDT www-irs-gov-3280 481 11 provides provide VBZ www-irs-gov-3280 481 12 minimum minimum JJ www-irs-gov-3280 481 13 essential essential JJ www-irs-gov-3280 481 14 coverage coverage NN www-irs-gov-3280 481 15 ( ( -LRB- www-irs-gov-3280 481 16 as as IN www-irs-gov-3280 481 17 defined define VBN www-irs-gov-3280 481 18 in in IN www-irs-gov-3280 481 19 § § ADD www-irs-gov-3280 481 20 5000A(f 5000a(f CD www-irs-gov-3280 481 21 ) ) -RRB- www-irs-gov-3280 481 22 ) ) -RRB- www-irs-gov-3280 481 23 to to IN www-irs-gov-3280 481 24 an an DT www-irs-gov-3280 481 25 individual individual NN www-irs-gov-3280 481 26 to to TO www-irs-gov-3280 481 27 report report VB www-irs-gov-3280 481 28 to to IN www-irs-gov-3280 481 29 the the DT www-irs-gov-3280 481 30 IRS IRS NNP www-irs-gov-3280 481 31 information information NN www-irs-gov-3280 481 32 about about IN www-irs-gov-3280 481 33 the the DT www-irs-gov-3280 481 34 coverage coverage NN www-irs-gov-3280 481 35 , , , www-irs-gov-3280 481 36 including include VBG www-irs-gov-3280 481 37 the the DT www-irs-gov-3280 481 38 name name NN www-irs-gov-3280 481 39 , , , www-irs-gov-3280 481 40 address address NN www-irs-gov-3280 481 41 , , , www-irs-gov-3280 481 42 and and CC www-irs-gov-3280 481 43 taxpayer taxpayer NN www-irs-gov-3280 481 44 identification identification NN www-irs-gov-3280 481 45 number number NN www-irs-gov-3280 481 46 ( ( -LRB- www-irs-gov-3280 481 47 TIN TIN NNP www-irs-gov-3280 481 48 ) ) -RRB- www-irs-gov-3280 481 49 of of IN www-irs-gov-3280 481 50 each each DT www-irs-gov-3280 481 51 individual individual JJ www-irs-gov-3280 481 52 covered cover VBN www-irs-gov-3280 481 53 under under IN www-irs-gov-3280 481 54 the the DT www-irs-gov-3280 481 55 policy policy NN www-irs-gov-3280 481 56 . . . www-irs-gov-3280 482 1 The the DT www-irs-gov-3280 482 2 data datum NNS www-irs-gov-3280 482 3 collected collect VBN www-irs-gov-3280 482 4 pursuant pursuant JJ www-irs-gov-3280 482 5 to to IN www-irs-gov-3280 482 6 § § CD www-irs-gov-3280 482 7 6055 6055 CD www-irs-gov-3280 482 8 ultimately ultimately RB www-irs-gov-3280 482 9 could could MD www-irs-gov-3280 482 10 provide provide VB www-irs-gov-3280 482 11 insurers insurer NNS www-irs-gov-3280 482 12 with with IN www-irs-gov-3280 482 13 information information NN www-irs-gov-3280 482 14 they -PRON- PRP www-irs-gov-3280 482 15 need need VBP www-irs-gov-3280 482 16 to to TO www-irs-gov-3280 482 17 determine determine VB www-irs-gov-3280 482 18 more more RBR www-irs-gov-3280 482 19 precisely precisely RB www-irs-gov-3280 482 20 the the DT www-irs-gov-3280 482 21 health health NN www-irs-gov-3280 482 22 risks risk NNS www-irs-gov-3280 482 23 covered cover VBN www-irs-gov-3280 482 24 by by IN www-irs-gov-3280 482 25 their -PRON- PRP$ www-irs-gov-3280 482 26 expatriate expatriate NN www-irs-gov-3280 482 27 plans plan NNS www-irs-gov-3280 482 28 . . . www-irs-gov-3280 483 1 Notice notice NN www-irs-gov-3280 483 2 2013–45 2013–45 CD www-irs-gov-3280 483 3 , , , www-irs-gov-3280 483 4 2013–1 2013–1 NNP www-irs-gov-3280 483 5 IRB IRB NNP www-irs-gov-3280 483 6 116 116 CD www-irs-gov-3280 483 7 , , , www-irs-gov-3280 483 8 however however RB www-irs-gov-3280 483 9 , , , www-irs-gov-3280 483 10 delays delay VBZ www-irs-gov-3280 483 11 the the DT www-irs-gov-3280 483 12 reporting reporting NN www-irs-gov-3280 483 13 required require VBN www-irs-gov-3280 483 14 under under IN www-irs-gov-3280 483 15 § § CD www-irs-gov-3280 483 16 6055 6055 CD www-irs-gov-3280 483 17 until until IN www-irs-gov-3280 483 18 2016 2016 CD www-irs-gov-3280 483 19 for for IN www-irs-gov-3280 483 20 coverage coverage NN www-irs-gov-3280 483 21 in in IN www-irs-gov-3280 483 22 2015 2015 CD www-irs-gov-3280 483 23 . . . www-irs-gov-3280 484 1 In in IN www-irs-gov-3280 484 2 the the DT www-irs-gov-3280 484 3 interim interim NN www-irs-gov-3280 484 4 , , , www-irs-gov-3280 484 5 this this DT www-irs-gov-3280 484 6 notice notice NN www-irs-gov-3280 484 7 provides provide VBZ www-irs-gov-3280 484 8 a a DT www-irs-gov-3280 484 9 temporary temporary JJ www-irs-gov-3280 484 10 safe safe JJ www-irs-gov-3280 484 11 harbor harbor NN www-irs-gov-3280 484 12 for for IN www-irs-gov-3280 484 13 2014 2014 CD www-irs-gov-3280 484 14 and and CC www-irs-gov-3280 484 15 2015 2015 CD www-irs-gov-3280 484 16 for for IN www-irs-gov-3280 484 17 a a DT www-irs-gov-3280 484 18 covered covered JJ www-irs-gov-3280 484 19 entity entity NN www-irs-gov-3280 484 20 that that WDT www-irs-gov-3280 484 21 reports report VBZ www-irs-gov-3280 484 22 direct direct JJ www-irs-gov-3280 484 23 premiums premium NNS www-irs-gov-3280 484 24 written write VBN www-irs-gov-3280 484 25 for for IN www-irs-gov-3280 484 26 expatriate expatriate NN www-irs-gov-3280 484 27 plans plan NNS www-irs-gov-3280 484 28 on on IN www-irs-gov-3280 484 29 its -PRON- PRP$ www-irs-gov-3280 484 30 SHCE shce NN www-irs-gov-3280 484 31 that that WDT www-irs-gov-3280 484 32 include include VBP www-irs-gov-3280 484 33 coverage coverage NN www-irs-gov-3280 484 34 of of IN www-irs-gov-3280 484 35 at at RB www-irs-gov-3280 484 36 least least RBS www-irs-gov-3280 484 37 one one CD www-irs-gov-3280 484 38 non non JJ www-irs-gov-3280 484 39 - - JJ www-irs-gov-3280 484 40 United United NNP www-irs-gov-3280 484 41 States States NNP www-irs-gov-3280 484 42 health health NN www-irs-gov-3280 484 43 risk risk NN www-irs-gov-3280 484 44 . . . www-irs-gov-3280 485 1 SECTION section NN www-irs-gov-3280 485 2 3 3 CD www-irs-gov-3280 485 3 . . . www-irs-gov-3280 486 1 TEMPORARY TEMPORARY NNP www-irs-gov-3280 486 2 SAFE SAFE NNP www-irs-gov-3280 486 3 HARBOR HARBOR NNP www-irs-gov-3280 486 4 Treasury Treasury NNP www-irs-gov-3280 486 5 and and CC www-irs-gov-3280 486 6 the the DT www-irs-gov-3280 486 7 IRS IRS NNP www-irs-gov-3280 486 8 have have VBP www-irs-gov-3280 486 9 received receive VBN www-irs-gov-3280 486 10 comments comment NNS www-irs-gov-3280 486 11 providing provide VBG www-irs-gov-3280 486 12 general general JJ www-irs-gov-3280 486 13 data datum NNS www-irs-gov-3280 486 14 regarding regard VBG www-irs-gov-3280 486 15 expatriate expatriate NN www-irs-gov-3280 486 16 plans plan NNS www-irs-gov-3280 486 17 . . . www-irs-gov-3280 487 1 While while IN www-irs-gov-3280 487 2 the the DT www-irs-gov-3280 487 3 data datum NNS www-irs-gov-3280 487 4 is be VBZ www-irs-gov-3280 487 5 not not RB www-irs-gov-3280 487 6 exhaustive exhaustive JJ www-irs-gov-3280 487 7 , , , www-irs-gov-3280 487 8 based base VBN www-irs-gov-3280 487 9 on on IN www-irs-gov-3280 487 10 an an DT www-irs-gov-3280 487 11 analysis analysis NN www-irs-gov-3280 487 12 of of IN www-irs-gov-3280 487 13 that that DT www-irs-gov-3280 487 14 data datum NNS www-irs-gov-3280 487 15 , , , www-irs-gov-3280 487 16 Treasury Treasury NNP www-irs-gov-3280 487 17 and and CC www-irs-gov-3280 487 18 the the DT www-irs-gov-3280 487 19 IRS IRS NNP www-irs-gov-3280 487 20 are be VBP www-irs-gov-3280 487 21 providing provide VBG www-irs-gov-3280 487 22 a a DT www-irs-gov-3280 487 23 temporary temporary JJ www-irs-gov-3280 487 24 safe safe JJ www-irs-gov-3280 487 25 harbor harbor NN www-irs-gov-3280 487 26 that that WDT www-irs-gov-3280 487 27 will will MD www-irs-gov-3280 487 28 allow allow VB www-irs-gov-3280 487 29 a a DT www-irs-gov-3280 487 30 covered cover VBN www-irs-gov-3280 487 31 entity entity NN www-irs-gov-3280 487 32 to to TO www-irs-gov-3280 487 33 treat treat VB www-irs-gov-3280 487 34 50 50 CD www-irs-gov-3280 487 35 % % NN www-irs-gov-3280 487 36 of of IN www-irs-gov-3280 487 37 certain certain JJ www-irs-gov-3280 487 38 premiums premium NNS www-irs-gov-3280 487 39 written write VBN www-irs-gov-3280 487 40 for for IN www-irs-gov-3280 487 41 expatriate expatriate NN www-irs-gov-3280 487 42 plans plan NNS www-irs-gov-3280 487 43 as as IN www-irs-gov-3280 487 44 being be VBG www-irs-gov-3280 487 45 attributable attributable JJ www-irs-gov-3280 487 46 to to IN www-irs-gov-3280 487 47 non non JJ www-irs-gov-3280 487 48 - - JJ www-irs-gov-3280 487 49 United United NNP www-irs-gov-3280 487 50 States States NNP www-irs-gov-3280 487 51 health health NN www-irs-gov-3280 487 52 risks risk NNS www-irs-gov-3280 487 53 . . . www-irs-gov-3280 488 1 Because because IN www-irs-gov-3280 488 2 information information NN www-irs-gov-3280 488 3 collected collect VBD www-irs-gov-3280 488 4 pursuant pursuant JJ www-irs-gov-3280 488 5 to to IN www-irs-gov-3280 488 6 § § CD www-irs-gov-3280 488 7 6055 6055 CD www-irs-gov-3280 488 8 could could MD www-irs-gov-3280 488 9 provide provide VB www-irs-gov-3280 488 10 more more RBR www-irs-gov-3280 488 11 detailed detailed JJ www-irs-gov-3280 488 12 information information NN www-irs-gov-3280 488 13 on on IN www-irs-gov-3280 488 14 the the DT www-irs-gov-3280 488 15 health health NN www-irs-gov-3280 488 16 risks risk NNS www-irs-gov-3280 488 17 covered cover VBN www-irs-gov-3280 488 18 by by IN www-irs-gov-3280 488 19 these these DT www-irs-gov-3280 488 20 plans plan NNS www-irs-gov-3280 488 21 , , , www-irs-gov-3280 488 22 this this DT www-irs-gov-3280 488 23 safe safe JJ www-irs-gov-3280 488 24 harbor harbor NN www-irs-gov-3280 488 25 only only RB www-irs-gov-3280 488 26 applies apply VBZ www-irs-gov-3280 488 27 for for IN www-irs-gov-3280 488 28 fee fee NN www-irs-gov-3280 488 29 years year NNS www-irs-gov-3280 488 30 2014 2014 CD www-irs-gov-3280 488 31 and and CC www-irs-gov-3280 488 32 2015 2015 CD www-irs-gov-3280 488 33 . . . www-irs-gov-3280 489 1 .01 .01 NFP www-irs-gov-3280 489 2 Temporary Temporary NNP www-irs-gov-3280 489 3 Safe Safe NNP www-irs-gov-3280 489 4 Harbor Harbor NNP www-irs-gov-3280 489 5 Method Method NNP www-irs-gov-3280 489 6 . . . www-irs-gov-3280 490 1 A a DT www-irs-gov-3280 490 2 covered covered JJ www-irs-gov-3280 490 3 entity entity NN www-irs-gov-3280 490 4 that that WDT www-irs-gov-3280 490 5 satisfies satisfy VBZ www-irs-gov-3280 490 6 the the DT www-irs-gov-3280 490 7 requirements requirement NNS www-irs-gov-3280 490 8 of of IN www-irs-gov-3280 490 9 § § CD www-irs-gov-3280 490 10 3.02 3.02 CD www-irs-gov-3280 490 11 will will MD www-irs-gov-3280 490 12 be be VB www-irs-gov-3280 490 13 considered consider VBN www-irs-gov-3280 490 14 to to TO www-irs-gov-3280 490 15 have have VB www-irs-gov-3280 490 16 rebutted rebut VBN www-irs-gov-3280 490 17 the the DT www-irs-gov-3280 490 18 presumption presumption NN www-irs-gov-3280 490 19 in in IN www-irs-gov-3280 490 20 § § CD www-irs-gov-3280 490 21 57.4(b)(2 57.4(b)(2 CD www-irs-gov-3280 490 22 ) ) -RRB- www-irs-gov-3280 490 23 that that IN www-irs-gov-3280 490 24 the the DT www-irs-gov-3280 490 25 entire entire JJ www-irs-gov-3280 490 26 amount amount NN www-irs-gov-3280 490 27 of of IN www-irs-gov-3280 490 28 direct direct JJ www-irs-gov-3280 490 29 premiums premium NNS www-irs-gov-3280 490 30 written write VBN www-irs-gov-3280 490 31 reported report VBD www-irs-gov-3280 490 32 on on IN www-irs-gov-3280 490 33 its -PRON- PRP$ www-irs-gov-3280 490 34 SHCE shce NN www-irs-gov-3280 490 35 is be VBZ www-irs-gov-3280 490 36 for for IN www-irs-gov-3280 490 37 United United NNP www-irs-gov-3280 490 38 States States NNP www-irs-gov-3280 490 39 health health NN www-irs-gov-3280 490 40 risks risk NNS www-irs-gov-3280 490 41 . . . www-irs-gov-3280 491 1 In in IN www-irs-gov-3280 491 2 that that DT www-irs-gov-3280 491 3 event event NN www-irs-gov-3280 491 4 , , , www-irs-gov-3280 491 5 the the DT www-irs-gov-3280 491 6 covered cover VBN www-irs-gov-3280 491 7 entity entity NN www-irs-gov-3280 491 8 may may MD www-irs-gov-3280 491 9 , , , www-irs-gov-3280 491 10 for for IN www-irs-gov-3280 491 11 fee fee NN www-irs-gov-3280 491 12 years year NNS www-irs-gov-3280 491 13 2014 2014 CD www-irs-gov-3280 491 14 and and CC www-irs-gov-3280 491 15 2015 2015 CD www-irs-gov-3280 491 16 , , , www-irs-gov-3280 491 17 treat treat VB www-irs-gov-3280 491 18 50 50 CD www-irs-gov-3280 491 19 % % NN www-irs-gov-3280 491 20 of of IN www-irs-gov-3280 491 21 the the DT www-irs-gov-3280 491 22 aggregate aggregate JJ www-irs-gov-3280 491 23 dollar dollar NN www-irs-gov-3280 491 24 amount amount NN www-irs-gov-3280 491 25 of of IN www-irs-gov-3280 491 26 its -PRON- PRP$ www-irs-gov-3280 491 27 direct direct JJ www-irs-gov-3280 491 28 premiums premium NNS www-irs-gov-3280 491 29 written write VBN www-irs-gov-3280 491 30 for for IN www-irs-gov-3280 491 31 expatriate expatriate NN www-irs-gov-3280 491 32 plans plan NNS www-irs-gov-3280 491 33 as as IN www-irs-gov-3280 491 34 reported report VBN www-irs-gov-3280 491 35 on on IN www-irs-gov-3280 491 36 its -PRON- PRP$ www-irs-gov-3280 491 37 SHCE SHCE NNP www-irs-gov-3280 491 38 ( ( -LRB- www-irs-gov-3280 491 39 including include VBG www-irs-gov-3280 491 40 the the DT www-irs-gov-3280 491 41 amounts amount NNS www-irs-gov-3280 491 42 for for IN www-irs-gov-3280 491 43 all all DT www-irs-gov-3280 491 44 members member NNS www-irs-gov-3280 491 45 of of IN www-irs-gov-3280 491 46 the the DT www-irs-gov-3280 491 47 covered covered JJ www-irs-gov-3280 491 48 entity entity NN www-irs-gov-3280 491 49 ’s ’s POS www-irs-gov-3280 491 50 controlled control VBN www-irs-gov-3280 491 51 group group NN www-irs-gov-3280 491 52 , , , www-irs-gov-3280 491 53 if if IN www-irs-gov-3280 491 54 applicable applicable JJ www-irs-gov-3280 491 55 ) ) -RRB- www-irs-gov-3280 491 56 as as IN www-irs-gov-3280 491 57 direct direct JJ www-irs-gov-3280 491 58 premiums premium NNS www-irs-gov-3280 491 59 written write VBN www-irs-gov-3280 491 60 for for IN www-irs-gov-3280 491 61 health health NN www-irs-gov-3280 491 62 risks risk NNS www-irs-gov-3280 491 63 that that WDT www-irs-gov-3280 491 64 are be VBP www-irs-gov-3280 491 65 not not RB www-irs-gov-3280 491 66 United United NNP www-irs-gov-3280 491 67 States States NNP www-irs-gov-3280 491 68 health health NN www-irs-gov-3280 491 69 risks risk NNS www-irs-gov-3280 491 70 and and CC www-irs-gov-3280 491 71 may may MD www-irs-gov-3280 491 72 exclude exclude VB www-irs-gov-3280 491 73 this this DT www-irs-gov-3280 491 74 amount amount NN www-irs-gov-3280 491 75 in in IN www-irs-gov-3280 491 76 reporting report VBG www-irs-gov-3280 491 77 direct direct JJ www-irs-gov-3280 491 78 premiums premium NNS www-irs-gov-3280 491 79 written write VBN www-irs-gov-3280 491 80 on on IN www-irs-gov-3280 491 81 Form Form NNP www-irs-gov-3280 491 82 8963 8963 CD www-irs-gov-3280 491 83 . . . www-irs-gov-3280 492 1 .02 .02 NFP www-irs-gov-3280 492 2 Temporary temporary JJ www-irs-gov-3280 492 3 Safe Safe NNP www-irs-gov-3280 492 4 Harbor Harbor NNP www-irs-gov-3280 492 5 Requirements Requirements NNPS www-irs-gov-3280 492 6 . . . www-irs-gov-3280 493 1 ( ( -LRB- www-irs-gov-3280 493 2 1 1 LS www-irs-gov-3280 493 3 ) ) -RRB- www-irs-gov-3280 493 4 The the DT www-irs-gov-3280 493 5 covered covered JJ www-irs-gov-3280 493 6 entity entity NN www-irs-gov-3280 493 7 ( ( -LRB- www-irs-gov-3280 493 8 including include VBG www-irs-gov-3280 493 9 controlled control VBN www-irs-gov-3280 493 10 group group NN www-irs-gov-3280 493 11 members member NNS www-irs-gov-3280 493 12 , , , www-irs-gov-3280 493 13 if if IN www-irs-gov-3280 493 14 any any DT www-irs-gov-3280 493 15 ) ) -RRB- www-irs-gov-3280 493 16 files file VBZ www-irs-gov-3280 493 17 one one CD www-irs-gov-3280 493 18 or or CC www-irs-gov-3280 493 19 more more JJR www-irs-gov-3280 493 20 SHCEs shce NNS www-irs-gov-3280 493 21 with with IN www-irs-gov-3280 493 22 the the DT www-irs-gov-3280 493 23 NAIC NAIC NNP www-irs-gov-3280 493 24 reporting report VBG www-irs-gov-3280 493 25 direct direct JJ www-irs-gov-3280 493 26 premiums premium NNS www-irs-gov-3280 493 27 written write VBN www-irs-gov-3280 493 28 for for IN www-irs-gov-3280 493 29 expatriate expatriate NN www-irs-gov-3280 493 30 plans plan NNS www-irs-gov-3280 493 31 ( ( -LRB- www-irs-gov-3280 493 32 defined define VBN www-irs-gov-3280 493 33 by by IN www-irs-gov-3280 493 34 reference reference NN www-irs-gov-3280 493 35 to to IN www-irs-gov-3280 493 36 the the DT www-irs-gov-3280 493 37 definition definition NN www-irs-gov-3280 493 38 of of IN www-irs-gov-3280 493 39 expatriate expatriate JJ www-irs-gov-3280 493 40 policies policy NNS www-irs-gov-3280 493 41 in in IN www-irs-gov-3280 493 42 the the DT www-irs-gov-3280 493 43 MLR MLR NNP www-irs-gov-3280 493 44 final final JJ www-irs-gov-3280 493 45 rule rule NN www-irs-gov-3280 493 46 , , , www-irs-gov-3280 493 47 which which WDT www-irs-gov-3280 493 48 is be VBZ www-irs-gov-3280 493 49 used use VBN www-irs-gov-3280 493 50 for for IN www-irs-gov-3280 493 51 purposes purpose NNS www-irs-gov-3280 493 52 of of IN www-irs-gov-3280 493 53 the the DT www-irs-gov-3280 493 54 SHCE SHCE NNP www-irs-gov-3280 493 55 ) ) -RRB- www-irs-gov-3280 493 56 . . . www-irs-gov-3280 494 1 ( ( -LRB- www-irs-gov-3280 494 2 2 2 LS www-irs-gov-3280 494 3 ) ) -RRB- www-irs-gov-3280 494 4 The the DT www-irs-gov-3280 494 5 covered covered JJ www-irs-gov-3280 494 6 entity entity NN www-irs-gov-3280 494 7 ’s ’s POS www-irs-gov-3280 494 8 aggregate aggregate JJ www-irs-gov-3280 494 9 direct direct JJ www-irs-gov-3280 494 10 premiums premium NNS www-irs-gov-3280 494 11 written write VBN www-irs-gov-3280 494 12 for for IN www-irs-gov-3280 494 13 expatriate expatriate NN www-irs-gov-3280 494 14 plans plan NNS www-irs-gov-3280 494 15 reported report VBN www-irs-gov-3280 494 16 on on IN www-irs-gov-3280 494 17 its -PRON- PRP$ www-irs-gov-3280 494 18 SHCE(s shce(s NN www-irs-gov-3280 494 19 ) ) -RRB- www-irs-gov-3280 494 20 include include VBP www-irs-gov-3280 494 21 coverage coverage NN www-irs-gov-3280 494 22 of of IN www-irs-gov-3280 494 23 at at RB www-irs-gov-3280 494 24 least least RBS www-irs-gov-3280 494 25 one one CD www-irs-gov-3280 494 26 non non JJ www-irs-gov-3280 494 27 - - JJ www-irs-gov-3280 494 28 United United NNP www-irs-gov-3280 494 29 States States NNP www-irs-gov-3280 494 30 health health NN www-irs-gov-3280 494 31 risk risk NN www-irs-gov-3280 494 32 . . . www-irs-gov-3280 495 1 ( ( -LRB- www-irs-gov-3280 495 2 3 3 LS www-irs-gov-3280 495 3 ) ) -RRB- www-irs-gov-3280 495 4 The the DT www-irs-gov-3280 495 5 covered covered JJ www-irs-gov-3280 495 6 entity entity NN www-irs-gov-3280 495 7 ( ( -LRB- www-irs-gov-3280 495 8 or or CC www-irs-gov-3280 495 9 designated designate VBN www-irs-gov-3280 495 10 entity entity NN www-irs-gov-3280 495 11 , , , www-irs-gov-3280 495 12 in in IN www-irs-gov-3280 495 13 the the DT www-irs-gov-3280 495 14 case case NN www-irs-gov-3280 495 15 of of IN www-irs-gov-3280 495 16 a a DT www-irs-gov-3280 495 17 controlled control VBN www-irs-gov-3280 495 18 group group NN www-irs-gov-3280 495 19 ) ) -RRB- www-irs-gov-3280 495 20 attaches attach VBZ www-irs-gov-3280 495 21 a a DT www-irs-gov-3280 495 22 statement statement NN www-irs-gov-3280 495 23 to to IN www-irs-gov-3280 495 24 its -PRON- PRP$ www-irs-gov-3280 495 25 Form Form NNP www-irs-gov-3280 495 26 8963 8963 CD www-irs-gov-3280 495 27 , , , www-irs-gov-3280 495 28 Report Report NNP www-irs-gov-3280 495 29 of of IN www-irs-gov-3280 495 30 Health Health NNP www-irs-gov-3280 495 31 Insurance Insurance NNP www-irs-gov-3280 495 32 Provider Provider NNP www-irs-gov-3280 495 33 Information Information NNP www-irs-gov-3280 495 34 , , , www-irs-gov-3280 495 35 certifying certify VBG www-irs-gov-3280 495 36 the the DT www-irs-gov-3280 495 37 information information NN www-irs-gov-3280 495 38 described describe VBN www-irs-gov-3280 495 39 in in IN www-irs-gov-3280 495 40 § § CD www-irs-gov-3280 495 41 3.03 3.03 CD www-irs-gov-3280 495 42 . . . www-irs-gov-3280 496 1 .03 .03 NFP www-irs-gov-3280 496 2 Temporary Temporary NNP www-irs-gov-3280 496 3 Safe Safe NNP www-irs-gov-3280 496 4 Harbor Harbor NNP www-irs-gov-3280 496 5 Certification Certification NNP www-irs-gov-3280 496 6 . . . www-irs-gov-3280 497 1 A a DT www-irs-gov-3280 497 2 covered covered JJ www-irs-gov-3280 497 3 entity entity NN www-irs-gov-3280 497 4 using use VBG www-irs-gov-3280 497 5 the the DT www-irs-gov-3280 497 6 temporary temporary JJ www-irs-gov-3280 497 7 safe safe JJ www-irs-gov-3280 497 8 harbor harbor NN www-irs-gov-3280 497 9 must must MD www-irs-gov-3280 497 10 certify certify VB www-irs-gov-3280 497 11 the the DT www-irs-gov-3280 497 12 following following NN www-irs-gov-3280 497 13 in in IN www-irs-gov-3280 497 14 a a DT www-irs-gov-3280 497 15 statement statement NN www-irs-gov-3280 497 16 described describe VBN www-irs-gov-3280 497 17 in in IN www-irs-gov-3280 497 18 § § ADD www-irs-gov-3280 497 19 3.02(3 3.02(3 NN www-irs-gov-3280 497 20 ) ) -RRB- www-irs-gov-3280 497 21 : : : www-irs-gov-3280 497 22 ( ( -LRB- www-irs-gov-3280 497 23 1 1 LS www-irs-gov-3280 497 24 ) ) -RRB- www-irs-gov-3280 497 25 The the DT www-irs-gov-3280 497 26 covered covered JJ www-irs-gov-3280 497 27 entity entity NN www-irs-gov-3280 497 28 ’s ’s POS www-irs-gov-3280 497 29 aggregate aggregate JJ www-irs-gov-3280 497 30 direct direct JJ www-irs-gov-3280 497 31 premiums premium NNS www-irs-gov-3280 497 32 written write VBN www-irs-gov-3280 497 33 for for IN www-irs-gov-3280 497 34 expatriate expatriate NN www-irs-gov-3280 497 35 plans plan NNS www-irs-gov-3280 497 36 reported report VBN www-irs-gov-3280 497 37 on on IN www-irs-gov-3280 497 38 its -PRON- PRP$ www-irs-gov-3280 497 39 SHCE(s shce(s NN www-irs-gov-3280 497 40 ) ) -RRB- www-irs-gov-3280 497 41 include include VBP www-irs-gov-3280 497 42 coverage coverage NN www-irs-gov-3280 497 43 of of IN www-irs-gov-3280 497 44 at at RB www-irs-gov-3280 497 45 least least RBS www-irs-gov-3280 497 46 one one CD www-irs-gov-3280 497 47 non non JJ www-irs-gov-3280 497 48 - - JJ www-irs-gov-3280 497 49 United United NNP www-irs-gov-3280 497 50 States States NNP www-irs-gov-3280 497 51 health health NN www-irs-gov-3280 497 52 risk risk NN www-irs-gov-3280 497 53 . . . www-irs-gov-3280 498 1 ( ( -LRB- www-irs-gov-3280 498 2 2 2 LS www-irs-gov-3280 498 3 ) ) -RRB- www-irs-gov-3280 498 4 The the DT www-irs-gov-3280 498 5 covered covered JJ www-irs-gov-3280 498 6 entity entity NN www-irs-gov-3280 498 7 is be VBZ www-irs-gov-3280 498 8 relying rely VBG www-irs-gov-3280 498 9 on on IN www-irs-gov-3280 498 10 the the DT www-irs-gov-3280 498 11 temporary temporary JJ www-irs-gov-3280 498 12 safe safe JJ www-irs-gov-3280 498 13 harbor harbor NN www-irs-gov-3280 498 14 provided provide VBN www-irs-gov-3280 498 15 in in IN www-irs-gov-3280 498 16 Section section NN www-irs-gov-3280 498 17 3 3 CD www-irs-gov-3280 498 18 of of IN www-irs-gov-3280 498 19 Notice Notice NNP www-irs-gov-3280 498 20 2014–24 2014–24 CD www-irs-gov-3280 498 21 . . . www-irs-gov-3280 499 1 ( ( -LRB- www-irs-gov-3280 499 2 3 3 LS www-irs-gov-3280 499 3 ) ) -RRB- www-irs-gov-3280 499 4 The the DT www-irs-gov-3280 499 5 aggregate aggregate JJ www-irs-gov-3280 499 6 dollar dollar NN www-irs-gov-3280 499 7 amount amount NN www-irs-gov-3280 499 8 of of IN www-irs-gov-3280 499 9 direct direct JJ www-irs-gov-3280 499 10 premiums premium NNS www-irs-gov-3280 499 11 written write VBN www-irs-gov-3280 499 12 for for IN www-irs-gov-3280 499 13 expatriate expatriate NN www-irs-gov-3280 499 14 plans plan NNS www-irs-gov-3280 499 15 reported report VBN www-irs-gov-3280 499 16 on on IN www-irs-gov-3280 499 17 its -PRON- PRP$ www-irs-gov-3280 499 18 SHCE(s shce(s NN www-irs-gov-3280 499 19 ) ) -RRB- www-irs-gov-3280 499 20 for for IN www-irs-gov-3280 499 21 that that DT www-irs-gov-3280 499 22 covered cover VBN www-irs-gov-3280 499 23 entity entity NN www-irs-gov-3280 499 24 ( ( -LRB- www-irs-gov-3280 499 25 including include VBG www-irs-gov-3280 499 26 the the DT www-irs-gov-3280 499 27 amounts amount NNS www-irs-gov-3280 499 28 for for IN www-irs-gov-3280 499 29 all all DT www-irs-gov-3280 499 30 members member NNS www-irs-gov-3280 499 31 of of IN www-irs-gov-3280 499 32 the the DT www-irs-gov-3280 499 33 controlled control VBN www-irs-gov-3280 499 34 group group NN www-irs-gov-3280 499 35 , , , www-irs-gov-3280 499 36 if if IN www-irs-gov-3280 499 37 applicable applicable JJ www-irs-gov-3280 499 38 ) ) -RRB- www-irs-gov-3280 499 39 . . . www-irs-gov-3280 500 1 ( ( -LRB- www-irs-gov-3280 500 2 4 4 LS www-irs-gov-3280 500 3 ) ) -RRB- www-irs-gov-3280 500 4 The the DT www-irs-gov-3280 500 5 covered covered JJ www-irs-gov-3280 500 6 entity entity NN www-irs-gov-3280 500 7 has have VBZ www-irs-gov-3280 500 8 excluded exclude VBN www-irs-gov-3280 500 9 50 50 CD www-irs-gov-3280 500 10 % % NN www-irs-gov-3280 500 11 of of IN www-irs-gov-3280 500 12 this this DT www-irs-gov-3280 500 13 aggregate aggregate JJ www-irs-gov-3280 500 14 amount amount NN www-irs-gov-3280 500 15 in in IN www-irs-gov-3280 500 16 determining determine VBG www-irs-gov-3280 500 17 the the DT www-irs-gov-3280 500 18 amount amount NN www-irs-gov-3280 500 19 of of IN www-irs-gov-3280 500 20 direct direct JJ www-irs-gov-3280 500 21 premiums premium NNS www-irs-gov-3280 500 22 reported report VBN www-irs-gov-3280 500 23 on on IN www-irs-gov-3280 500 24 Form Form NNP www-irs-gov-3280 500 25 8963 8963 CD www-irs-gov-3280 500 26 pursuant pursuant JJ www-irs-gov-3280 500 27 to to IN www-irs-gov-3280 500 28 Section section NN www-irs-gov-3280 500 29 3.01 3.01 CD www-irs-gov-3280 500 30 of of IN www-irs-gov-3280 500 31 Notice Notice NNP www-irs-gov-3280 500 32 2014–24 2014–24 CD www-irs-gov-3280 500 33 . . . www-irs-gov-3280 501 1 ( ( -LRB- www-irs-gov-3280 501 2 5 5 LS www-irs-gov-3280 501 3 ) ) -RRB- www-irs-gov-3280 501 4 Example example NN www-irs-gov-3280 501 5 . . . www-irs-gov-3280 502 1 Company company NN www-irs-gov-3280 502 2 X x NN www-irs-gov-3280 502 3 , , , www-irs-gov-3280 502 4 the the DT www-irs-gov-3280 502 5 designated designate VBN www-irs-gov-3280 502 6 entity entity NN www-irs-gov-3280 502 7 of of IN www-irs-gov-3280 502 8 a a DT www-irs-gov-3280 502 9 controlled control VBN www-irs-gov-3280 502 10 group group NN www-irs-gov-3280 502 11 , , , www-irs-gov-3280 502 12 and and CC www-irs-gov-3280 502 13 X X NNP www-irs-gov-3280 502 14 ’s ’s CD www-irs-gov-3280 502 15 controlled controlled JJ www-irs-gov-3280 502 16 group group NN www-irs-gov-3280 502 17 members member NNS www-irs-gov-3280 502 18 ( ( -LRB- www-irs-gov-3280 502 19 collectively collectively RB www-irs-gov-3280 502 20 , , , www-irs-gov-3280 502 21 X X NNP www-irs-gov-3280 502 22 Group Group NNP www-irs-gov-3280 502 23 ) ) -RRB- www-irs-gov-3280 502 24 reported report VBD www-irs-gov-3280 502 25 $ $ $ www-irs-gov-3280 502 26 1 1 CD www-irs-gov-3280 502 27 million million CD www-irs-gov-3280 502 28 in in IN www-irs-gov-3280 502 29 direct direct JJ www-irs-gov-3280 502 30 premiums premium NNS www-irs-gov-3280 502 31 written write VBN www-irs-gov-3280 502 32 for for IN www-irs-gov-3280 502 33 expatriate expatriate NN www-irs-gov-3280 502 34 plans plan NNS www-irs-gov-3280 502 35 , , , www-irs-gov-3280 502 36 in in IN www-irs-gov-3280 502 37 the the DT www-irs-gov-3280 502 38 aggregate aggregate NN www-irs-gov-3280 502 39 , , , www-irs-gov-3280 502 40 on on IN www-irs-gov-3280 502 41 their -PRON- PRP$ www-irs-gov-3280 502 42 SHCEs shce NNS www-irs-gov-3280 502 43 for for IN www-irs-gov-3280 502 44 2014 2014 CD www-irs-gov-3280 502 45 . . . www-irs-gov-3280 503 1 X X NNP www-irs-gov-3280 503 2 Group Group NNP www-irs-gov-3280 503 3 determines determine VBZ www-irs-gov-3280 503 4 that that IN www-irs-gov-3280 503 5 at at RB www-irs-gov-3280 503 6 least least RBS www-irs-gov-3280 503 7 one one CD www-irs-gov-3280 503 8 of of IN www-irs-gov-3280 503 9 its -PRON- PRP$ www-irs-gov-3280 503 10 expatriate expatriate NN www-irs-gov-3280 503 11 plans plan NNS www-irs-gov-3280 503 12 covers cover VBZ www-irs-gov-3280 503 13 at at RB www-irs-gov-3280 503 14 least least JJS www-irs-gov-3280 503 15 one one CD www-irs-gov-3280 503 16 non non JJ www-irs-gov-3280 503 17 - - JJ www-irs-gov-3280 503 18 United United NNP www-irs-gov-3280 503 19 States States NNP www-irs-gov-3280 503 20 health health NN www-irs-gov-3280 503 21 risk risk NN www-irs-gov-3280 503 22 . . . www-irs-gov-3280 504 1 X X NNP www-irs-gov-3280 504 2 Group Group NNP www-irs-gov-3280 504 3 intends intend VBZ www-irs-gov-3280 504 4 to to TO www-irs-gov-3280 504 5 use use VB www-irs-gov-3280 504 6 the the DT www-irs-gov-3280 504 7 temporary temporary JJ www-irs-gov-3280 504 8 safe safe JJ www-irs-gov-3280 504 9 harbor harbor NN www-irs-gov-3280 504 10 described describe VBN www-irs-gov-3280 504 11 in in IN www-irs-gov-3280 504 12 this this DT www-irs-gov-3280 504 13 notice notice NN www-irs-gov-3280 504 14 for for IN www-irs-gov-3280 504 15 purposes purpose NNS www-irs-gov-3280 504 16 of of IN www-irs-gov-3280 504 17 reporting report VBG www-irs-gov-3280 504 18 on on IN www-irs-gov-3280 504 19 Form Form NNP www-irs-gov-3280 504 20 8963 8963 CD www-irs-gov-3280 504 21 . . . www-irs-gov-3280 505 1 For for IN www-irs-gov-3280 505 2 the the DT www-irs-gov-3280 505 3 2014 2014 CD www-irs-gov-3280 505 4 fee fee NN www-irs-gov-3280 505 5 year year NN www-irs-gov-3280 505 6 , , , www-irs-gov-3280 505 7 Company company NN www-irs-gov-3280 505 8 X X NNP www-irs-gov-3280 505 9 may may MD www-irs-gov-3280 505 10 reduce reduce VB www-irs-gov-3280 505 11 the the DT www-irs-gov-3280 505 12 amount amount NN www-irs-gov-3280 505 13 of of IN www-irs-gov-3280 505 14 direct direct JJ www-irs-gov-3280 505 15 premiums premium NNS www-irs-gov-3280 505 16 written write VBN www-irs-gov-3280 505 17 reported report VBD www-irs-gov-3280 505 18 for for IN www-irs-gov-3280 505 19 X X NNP www-irs-gov-3280 505 20 Group Group NNP www-irs-gov-3280 505 21 on on IN www-irs-gov-3280 505 22 Form Form NNP www-irs-gov-3280 505 23 8963 8963 CD www-irs-gov-3280 505 24 by by IN www-irs-gov-3280 505 25 $ $ $ www-irs-gov-3280 505 26 500,000 500,000 CD www-irs-gov-3280 505 27 provided provide VBN www-irs-gov-3280 505 28 it -PRON- PRP www-irs-gov-3280 505 29 attaches attach VBZ www-irs-gov-3280 505 30 the the DT www-irs-gov-3280 505 31 following follow VBG www-irs-gov-3280 505 32 statement statement NN www-irs-gov-3280 505 33 to to IN www-irs-gov-3280 505 34 its -PRON- PRP$ www-irs-gov-3280 505 35 Form form NN www-irs-gov-3280 505 36 8963 8963 CD www-irs-gov-3280 505 37 : : : www-irs-gov-3280 505 38 Company company NN www-irs-gov-3280 505 39 X x NN www-irs-gov-3280 505 40 hereby hereby RB www-irs-gov-3280 505 41 declares declare VBZ www-irs-gov-3280 505 42 that that DT www-irs-gov-3280 505 43 : : : www-irs-gov-3280 505 44 ( ( -LRB- www-irs-gov-3280 505 45 1 1 LS www-irs-gov-3280 505 46 ) ) -RRB- www-irs-gov-3280 505 47 the the DT www-irs-gov-3280 505 48 aggregate aggregate JJ www-irs-gov-3280 505 49 direct direct JJ www-irs-gov-3280 505 50 premiums premium NNS www-irs-gov-3280 505 51 written write VBN www-irs-gov-3280 505 52 for for IN www-irs-gov-3280 505 53 expatriate expatriate NN www-irs-gov-3280 505 54 plans plan NNS www-irs-gov-3280 505 55 reported report VBN www-irs-gov-3280 505 56 on on IN www-irs-gov-3280 505 57 the the DT www-irs-gov-3280 505 58 X x NN www-irs-gov-3280 505 59 Group Group NNP www-irs-gov-3280 505 60 SHCEs SHCEs NNP www-irs-gov-3280 505 61 for for IN www-irs-gov-3280 505 62 2014 2014 CD www-irs-gov-3280 505 63 include include VBP www-irs-gov-3280 505 64 coverage coverage NN www-irs-gov-3280 505 65 of of IN www-irs-gov-3280 505 66 at at RB www-irs-gov-3280 505 67 least least RBS www-irs-gov-3280 505 68 one one CD www-irs-gov-3280 505 69 non non JJ www-irs-gov-3280 505 70 - - JJ www-irs-gov-3280 505 71 United United NNP www-irs-gov-3280 505 72 States States NNP www-irs-gov-3280 505 73 health health NN www-irs-gov-3280 505 74 risk risk NN www-irs-gov-3280 505 75 ; ; : www-irs-gov-3280 505 76 ( ( -LRB- www-irs-gov-3280 505 77 2 2 LS www-irs-gov-3280 505 78 ) ) -RRB- www-irs-gov-3280 505 79 X X NNP www-irs-gov-3280 505 80 Group Group NNP www-irs-gov-3280 505 81 is be VBZ www-irs-gov-3280 505 82 relying rely VBG www-irs-gov-3280 505 83 on on IN www-irs-gov-3280 505 84 the the DT www-irs-gov-3280 505 85 temporary temporary JJ www-irs-gov-3280 505 86 safe safe JJ www-irs-gov-3280 505 87 harbor harbor NN www-irs-gov-3280 505 88 provided provide VBN www-irs-gov-3280 505 89 in in IN www-irs-gov-3280 505 90 Section section NN www-irs-gov-3280 505 91 3 3 CD www-irs-gov-3280 505 92 of of IN www-irs-gov-3280 505 93 Notice Notice NNP www-irs-gov-3280 505 94 2014–24 2014–24 CD www-irs-gov-3280 505 95 ; ; : www-irs-gov-3280 505 96 ( ( -LRB- www-irs-gov-3280 505 97 3 3 LS www-irs-gov-3280 505 98 ) ) -RRB- www-irs-gov-3280 505 99 X X NNP www-irs-gov-3280 505 100 Group Group NNP www-irs-gov-3280 505 101 reported report VBD www-irs-gov-3280 505 102 an an DT www-irs-gov-3280 505 103 aggregate aggregate NN www-irs-gov-3280 505 104 of of IN www-irs-gov-3280 505 105 $ $ $ www-irs-gov-3280 505 106 1,000,000 1,000,000 CD www-irs-gov-3280 505 107 in in IN www-irs-gov-3280 505 108 direct direct JJ www-irs-gov-3280 505 109 premiums premium NNS www-irs-gov-3280 505 110 written write VBN www-irs-gov-3280 505 111 for for IN www-irs-gov-3280 505 112 expatriate expatriate NN www-irs-gov-3280 505 113 plans plan NNS www-irs-gov-3280 505 114 on on IN www-irs-gov-3280 505 115 its -PRON- PRP$ www-irs-gov-3280 505 116 2014 2014 CD www-irs-gov-3280 505 117 SHCEs shce NNS www-irs-gov-3280 505 118 ; ; : www-irs-gov-3280 505 119 and and CC www-irs-gov-3280 505 120 ( ( -LRB- www-irs-gov-3280 505 121 4 4 LS www-irs-gov-3280 505 122 ) ) -RRB- www-irs-gov-3280 505 123 X X NNP www-irs-gov-3280 505 124 Group Group NNP www-irs-gov-3280 505 125 excluded exclude VBD www-irs-gov-3280 505 126 50 50 CD www-irs-gov-3280 505 127 % % NN www-irs-gov-3280 505 128 of of IN www-irs-gov-3280 505 129 this this DT www-irs-gov-3280 505 130 amount amount NN www-irs-gov-3280 505 131 , , , www-irs-gov-3280 505 132 or or CC www-irs-gov-3280 505 133 $ $ $ www-irs-gov-3280 505 134 500,000 500,000 CD www-irs-gov-3280 505 135 , , , www-irs-gov-3280 505 136 in in IN www-irs-gov-3280 505 137 determining determine VBG www-irs-gov-3280 505 138 the the DT www-irs-gov-3280 505 139 aggregate aggregate JJ www-irs-gov-3280 505 140 amount amount NN www-irs-gov-3280 505 141 of of IN www-irs-gov-3280 505 142 direct direct JJ www-irs-gov-3280 505 143 premiums premium NNS www-irs-gov-3280 505 144 written write VBN www-irs-gov-3280 505 145 for for IN www-irs-gov-3280 505 146 all all DT www-irs-gov-3280 505 147 X x NN www-irs-gov-3280 505 148 Group Group NNP www-irs-gov-3280 505 149 members member NNS www-irs-gov-3280 505 150 reported report VBD www-irs-gov-3280 505 151 on on IN www-irs-gov-3280 505 152 Form Form NNP www-irs-gov-3280 505 153 8963 8963 CD www-irs-gov-3280 505 154 . . . www-irs-gov-3280 506 1 SECTION section NN www-irs-gov-3280 506 2 4 4 CD www-irs-gov-3280 506 3 . . . www-irs-gov-3280 507 1 EFFECTIVE EFFECTIVE NNP www-irs-gov-3280 507 2 / / SYM www-irs-gov-3280 507 3 APPLICABILITY applicability JJ www-irs-gov-3280 507 4 DATES date NNS www-irs-gov-3280 507 5 This this DT www-irs-gov-3280 507 6 notice notice NN www-irs-gov-3280 507 7 is be VBZ www-irs-gov-3280 507 8 effective effective JJ www-irs-gov-3280 507 9 March March NNP www-irs-gov-3280 507 10 28 28 CD www-irs-gov-3280 507 11 , , , www-irs-gov-3280 507 12 2014 2014 CD www-irs-gov-3280 507 13 and and CC www-irs-gov-3280 507 14 applies apply VBZ www-irs-gov-3280 507 15 only only RB www-irs-gov-3280 507 16 to to TO www-irs-gov-3280 507 17 fee fee NN www-irs-gov-3280 507 18 years year NNS www-irs-gov-3280 507 19 2014 2014 CD www-irs-gov-3280 507 20 and and CC www-irs-gov-3280 507 21 2015 2015 CD www-irs-gov-3280 507 22 . . . www-irs-gov-3280 508 1 SECTION section NN www-irs-gov-3280 508 2 5 5 CD www-irs-gov-3280 508 3 . . . www-irs-gov-3280 509 1 DRAFTING draft VBG www-irs-gov-3280 509 2 INFORMATION INFORMATION VBD www-irs-gov-3280 509 3 The the DT www-irs-gov-3280 509 4 principal principal JJ www-irs-gov-3280 509 5 author author NN www-irs-gov-3280 509 6 of of IN www-irs-gov-3280 509 7 this this DT www-irs-gov-3280 509 8 notice notice NN www-irs-gov-3280 509 9 is be VBZ www-irs-gov-3280 509 10 Charles Charles NNP www-irs-gov-3280 509 11 J. J. NNP www-irs-gov-3280 509 12 Langley Langley NNP www-irs-gov-3280 509 13 , , , www-irs-gov-3280 509 14 Jr. Jr. NNP www-irs-gov-3280 509 15 of of IN www-irs-gov-3280 509 16 the the DT www-irs-gov-3280 509 17 Office Office NNP www-irs-gov-3280 509 18 of of IN www-irs-gov-3280 509 19 Associate Associate NNP www-irs-gov-3280 509 20 Chief Chief NNP www-irs-gov-3280 509 21 Counsel Counsel NNP www-irs-gov-3280 509 22 ( ( -LRB- www-irs-gov-3280 509 23 Passthroughs Passthroughs NNP www-irs-gov-3280 509 24 & & CC www-irs-gov-3280 509 25 Special Special NNP www-irs-gov-3280 509 26 Industries Industries NNPS www-irs-gov-3280 509 27 ) ) -RRB- www-irs-gov-3280 509 28 . . . www-irs-gov-3280 510 1 For for IN www-irs-gov-3280 510 2 further further JJ www-irs-gov-3280 510 3 information information NN www-irs-gov-3280 510 4 regarding regard VBG www-irs-gov-3280 510 5 this this DT www-irs-gov-3280 510 6 notice notice NN www-irs-gov-3280 510 7 , , , www-irs-gov-3280 510 8 please please UH www-irs-gov-3280 510 9 contact contact VB www-irs-gov-3280 510 10 Mr. Mr. NNP www-irs-gov-3280 510 11 Langley Langley NNP www-irs-gov-3280 510 12 at at IN www-irs-gov-3280 510 13 ( ( -LRB- www-irs-gov-3280 510 14 202 202 CD www-irs-gov-3280 510 15 ) ) -RRB- www-irs-gov-3280 510 16 317 317 CD www-irs-gov-3280 510 17 - - HYPH www-irs-gov-3280 510 18 6855 6855 CD www-irs-gov-3280 510 19 ( ( -LRB- www-irs-gov-3280 510 20 not not RB www-irs-gov-3280 510 21 a a DT www-irs-gov-3280 510 22 toll toll NN www-irs-gov-3280 510 23 - - HYPH www-irs-gov-3280 510 24 free free JJ www-irs-gov-3280 510 25 number number NN www-irs-gov-3280 510 26 ) ) -RRB- www-irs-gov-3280 510 27 . . . www-irs-gov-3280 511 1 Rev. Rev. NNP www-irs-gov-3280 512 1 Proc Proc NNP www-irs-gov-3280 512 2 . . . www-irs-gov-3280 513 1 2014–28 2014–28 CD www-irs-gov-3280 513 2 SECTION section NN www-irs-gov-3280 513 3 1 1 CD www-irs-gov-3280 513 4 . . . www-irs-gov-3280 514 1 PURPOSE PURPOSE NNP www-irs-gov-3280 514 2 This this DT www-irs-gov-3280 514 3 revenue revenue NN www-irs-gov-3280 514 4 procedure procedure NN www-irs-gov-3280 514 5 modifies modifie NNS www-irs-gov-3280 514 6 Rev. Rev. NNP www-irs-gov-3280 515 1 Proc Proc NNP www-irs-gov-3280 515 2 . . . www-irs-gov-3280 516 1 2013–22 2013–22 CD www-irs-gov-3280 516 2 , , , www-irs-gov-3280 516 3 2013–18 2013–18 NNP www-irs-gov-3280 516 4 I.R.B. I.R.B. NNP www-irs-gov-3280 517 1 985 985 CD www-irs-gov-3280 517 2 , , , www-irs-gov-3280 517 3 which which WDT www-irs-gov-3280 517 4 sets set VBZ www-irs-gov-3280 517 5 forth forth RB www-irs-gov-3280 517 6 the the DT www-irs-gov-3280 517 7 procedures procedure NNS www-irs-gov-3280 517 8 of of IN www-irs-gov-3280 517 9 the the DT www-irs-gov-3280 517 10 Internal Internal NNP www-irs-gov-3280 517 11 Revenue Revenue NNP www-irs-gov-3280 517 12 Service Service NNP www-irs-gov-3280 517 13 ( ( -LRB- www-irs-gov-3280 517 14 Service Service NNP www-irs-gov-3280 517 15 ) ) -RRB- www-irs-gov-3280 517 16 for for IN www-irs-gov-3280 517 17 issuing issue VBG www-irs-gov-3280 517 18 opinion opinion NN www-irs-gov-3280 517 19 and and CC www-irs-gov-3280 517 20 advisory advisory JJ www-irs-gov-3280 517 21 letters letter NNS www-irs-gov-3280 517 22 for for IN www-irs-gov-3280 517 23 § § CD www-irs-gov-3280 517 24 403(b 403(b CD www-irs-gov-3280 517 25 ) ) -RRB- www-irs-gov-3280 517 26 pre pre JJ www-irs-gov-3280 517 27 - - JJ www-irs-gov-3280 517 28 approved approve VBN www-irs-gov-3280 517 29 plans plan NNS www-irs-gov-3280 517 30 ( ( -LRB- www-irs-gov-3280 517 31 that that RB www-irs-gov-3280 517 32 is is RB www-irs-gov-3280 517 33 , , , www-irs-gov-3280 517 34 § § CD www-irs-gov-3280 517 35 403(b 403(b CD www-irs-gov-3280 517 36 ) ) -RRB- www-irs-gov-3280 517 37 prototype prototype NN www-irs-gov-3280 517 38 plans plan NNS www-irs-gov-3280 517 39 and and CC www-irs-gov-3280 517 40 § § -LRB- www-irs-gov-3280 517 41 403(b 403(b CD www-irs-gov-3280 517 42 ) ) -RRB- www-irs-gov-3280 517 43 volume volume NN www-irs-gov-3280 517 44 submitter submitter NN www-irs-gov-3280 517 45 plans plan NNS www-irs-gov-3280 517 46 ) ) -RRB- www-irs-gov-3280 517 47 . . . www-irs-gov-3280 518 1 Under under IN www-irs-gov-3280 518 2 the the DT www-irs-gov-3280 518 3 program program NN www-irs-gov-3280 518 4 established establish VBN www-irs-gov-3280 518 5 by by IN www-irs-gov-3280 518 6 Rev. Rev. NNP www-irs-gov-3280 519 1 Proc Proc NNP www-irs-gov-3280 519 2 . . . www-irs-gov-3280 520 1 2013–22 2013–22 LS www-irs-gov-3280 520 2 , , , www-irs-gov-3280 520 3 as as IN www-irs-gov-3280 520 4 modified modify VBN www-irs-gov-3280 520 5 by by IN www-irs-gov-3280 520 6 this this DT www-irs-gov-3280 520 7 revenue revenue NN www-irs-gov-3280 520 8 procedure procedure NN www-irs-gov-3280 520 9 , , , www-irs-gov-3280 520 10 the the DT www-irs-gov-3280 520 11 Service Service NNP www-irs-gov-3280 520 12 will will MD www-irs-gov-3280 520 13 accept accept VB www-irs-gov-3280 520 14 applications application NNS www-irs-gov-3280 520 15 for for IN www-irs-gov-3280 520 16 opinion opinion NN www-irs-gov-3280 520 17 and and CC www-irs-gov-3280 520 18 advisory advisory JJ www-irs-gov-3280 520 19 letters letter NNS www-irs-gov-3280 520 20 regarding regard VBG www-irs-gov-3280 520 21 the the DT www-irs-gov-3280 520 22 acceptability acceptability NN www-irs-gov-3280 520 23 under under IN www-irs-gov-3280 520 24 § § CD www-irs-gov-3280 520 25 403(b 403(b CD www-irs-gov-3280 520 26 ) ) -RRB- www-irs-gov-3280 520 27 of of IN www-irs-gov-3280 520 28 the the DT www-irs-gov-3280 520 29 Internal Internal NNP www-irs-gov-3280 520 30 Revenue Revenue NNP www-irs-gov-3280 520 31 Code Code NNP www-irs-gov-3280 520 32 of of IN www-irs-gov-3280 520 33 the the DT www-irs-gov-3280 520 34 form form NN www-irs-gov-3280 520 35 of of IN www-irs-gov-3280 520 36 prototype prototype NN www-irs-gov-3280 520 37 plans plan NNS www-irs-gov-3280 520 38 and and CC www-irs-gov-3280 520 39 volume volume NN www-irs-gov-3280 520 40 submitter submitter NN www-irs-gov-3280 520 41 plans plan NNS www-irs-gov-3280 520 42 , , , www-irs-gov-3280 520 43 respectively respectively RB www-irs-gov-3280 520 44 , , , www-irs-gov-3280 520 45 through through IN www-irs-gov-3280 520 46 April April NNP www-irs-gov-3280 520 47 30 30 CD www-irs-gov-3280 520 48 , , , www-irs-gov-3280 520 49 2015 2015 CD www-irs-gov-3280 520 50 . . . www-irs-gov-3280 521 1 This this DT www-irs-gov-3280 521 2 revenue revenue NN www-irs-gov-3280 521 3 procedure procedure NN www-irs-gov-3280 521 4 also also RB www-irs-gov-3280 521 5 makes make VBZ www-irs-gov-3280 521 6 certain certain JJ www-irs-gov-3280 521 7 modifications modification NNS www-irs-gov-3280 521 8 to to IN www-irs-gov-3280 521 9 the the DT www-irs-gov-3280 521 10 program program NN www-irs-gov-3280 521 11 established establish VBN www-irs-gov-3280 521 12 by by IN www-irs-gov-3280 521 13 Rev. Rev. NNP www-irs-gov-3280 522 1 Proc Proc NNP www-irs-gov-3280 522 2 . . . www-irs-gov-3280 523 1 2013–22 2013–22 LS www-irs-gov-3280 523 2 that that WDT www-irs-gov-3280 523 3 are be VBP www-irs-gov-3280 523 4 intended intend VBN www-irs-gov-3280 523 5 to to TO www-irs-gov-3280 523 6 allow allow VB www-irs-gov-3280 523 7 more more JJR www-irs-gov-3280 523 8 plan plan NN www-irs-gov-3280 523 9 sponsors sponsor NNS www-irs-gov-3280 523 10 and and CC www-irs-gov-3280 523 11 eligible eligible JJ www-irs-gov-3280 523 12 employers employer NNS www-irs-gov-3280 523 13 to to TO www-irs-gov-3280 523 14 participate participate VB www-irs-gov-3280 523 15 in in IN www-irs-gov-3280 523 16 the the DT www-irs-gov-3280 523 17 § § CD www-irs-gov-3280 523 18 403(b 403(b CD www-irs-gov-3280 523 19 ) ) -RRB- www-irs-gov-3280 523 20 pre pre JJ www-irs-gov-3280 523 21 - - JJ www-irs-gov-3280 523 22 approved approve VBN www-irs-gov-3280 523 23 plan plan NN www-irs-gov-3280 523 24 program program NN www-irs-gov-3280 523 25 . . . www-irs-gov-3280 524 1 The the DT www-irs-gov-3280 524 2 appendix appendix NNP www-irs-gov-3280 524 3 to to IN www-irs-gov-3280 524 4 Rev. Rev. NNP www-irs-gov-3280 525 1 Proc Proc NNP www-irs-gov-3280 525 2 . . . www-irs-gov-3280 526 1 2013–22 2013–22 CD www-irs-gov-3280 526 2 is be VBZ www-irs-gov-3280 526 3 revised revise VBN www-irs-gov-3280 526 4 accordingly accordingly RB www-irs-gov-3280 526 5 . . . www-irs-gov-3280 527 1 SECTION section NN www-irs-gov-3280 527 2 2 2 CD www-irs-gov-3280 527 3 . . . www-irs-gov-3280 528 1 BACKGROUND background UH www-irs-gov-3280 528 2 .01 .01 NFP www-irs-gov-3280 528 3 Rev. Rev. NNP www-irs-gov-3280 529 1 Proc Proc NNP www-irs-gov-3280 529 2 . . . www-irs-gov-3280 530 1 2013–22 2013–22 CD www-irs-gov-3280 530 2 established establish VBD www-irs-gov-3280 530 3 a a DT www-irs-gov-3280 530 4 new new JJ www-irs-gov-3280 530 5 program program NN www-irs-gov-3280 530 6 for for IN www-irs-gov-3280 530 7 the the DT www-irs-gov-3280 530 8 submission submission NN www-irs-gov-3280 530 9 of of IN www-irs-gov-3280 530 10 § § CD www-irs-gov-3280 530 11 403(b 403(b CD www-irs-gov-3280 530 12 ) ) -RRB- www-irs-gov-3280 530 13 pre pre JJ www-irs-gov-3280 530 14 - - JJ www-irs-gov-3280 530 15 approved approve VBN www-irs-gov-3280 530 16 plans plan NNS www-irs-gov-3280 530 17 to to IN www-irs-gov-3280 530 18 the the DT www-irs-gov-3280 530 19 Service Service NNP www-irs-gov-3280 530 20 , , , www-irs-gov-3280 530 21 modeled model VBN www-irs-gov-3280 530 22 after after IN www-irs-gov-3280 530 23 the the DT www-irs-gov-3280 530 24 program program NN www-irs-gov-3280 530 25 for for IN www-irs-gov-3280 530 26 pre pre JJ www-irs-gov-3280 530 27 - - VBN www-irs-gov-3280 530 28 approved approved JJ www-irs-gov-3280 530 29 § § CD www-irs-gov-3280 530 30 401(a 401(a CD www-irs-gov-3280 530 31 ) ) -RRB- www-irs-gov-3280 530 32 qualified qualified JJ www-irs-gov-3280 530 33 plans plan NNS www-irs-gov-3280 530 34 , , , www-irs-gov-3280 530 35 which which WDT www-irs-gov-3280 530 36 is be VBZ www-irs-gov-3280 530 37 described describe VBN www-irs-gov-3280 530 38 in in IN www-irs-gov-3280 530 39 Rev. Rev. NNP www-irs-gov-3280 531 1 Proc Proc NNP www-irs-gov-3280 531 2 . . . www-irs-gov-3280 532 1 2011–49 2011–49 NNP www-irs-gov-3280 532 2 , , , www-irs-gov-3280 532 3 2011–44 2011–44 CD www-irs-gov-3280 532 4 I.R.B. I.R.B. NNP www-irs-gov-3280 533 1 608 608 CD www-irs-gov-3280 533 2 . . . www-irs-gov-3280 534 1 .02 .02 NFP www-irs-gov-3280 534 2 The the DT www-irs-gov-3280 534 3 Service Service NNP www-irs-gov-3280 534 4 has have VBZ www-irs-gov-3280 534 5 received receive VBN www-irs-gov-3280 534 6 comments comment NNS www-irs-gov-3280 534 7 from from IN www-irs-gov-3280 534 8 pre pre JJ www-irs-gov-3280 534 9 - - JJ www-irs-gov-3280 534 10 approved approve VBN www-irs-gov-3280 534 11 plan plan NN www-irs-gov-3280 534 12 sponsors sponsor NNS www-irs-gov-3280 534 13 requesting request VBG www-irs-gov-3280 534 14 that that IN www-irs-gov-3280 534 15 the the DT www-irs-gov-3280 534 16 § § CD www-irs-gov-3280 534 17 403(b 403(b CD www-irs-gov-3280 534 18 ) ) -RRB- www-irs-gov-3280 534 19 pre pre JJ www-irs-gov-3280 534 20 - - JJ www-irs-gov-3280 534 21 approved approve VBN www-irs-gov-3280 534 22 plan plan NN www-irs-gov-3280 534 23 program program NN www-irs-gov-3280 534 24 be be VB www-irs-gov-3280 534 25 modified modify VBN www-irs-gov-3280 534 26 to to TO www-irs-gov-3280 534 27 reflect reflect VB www-irs-gov-3280 534 28 the the DT www-irs-gov-3280 534 29 differing differ VBG www-irs-gov-3280 534 30 needs need NNS www-irs-gov-3280 534 31 of of IN www-irs-gov-3280 534 32 plan plan NN www-irs-gov-3280 534 33 sponsors sponsor NNS www-irs-gov-3280 534 34 of of IN www-irs-gov-3280 534 35 § § CD www-irs-gov-3280 534 36 401(a 401(a CD www-irs-gov-3280 534 37 ) ) -RRB- www-irs-gov-3280 534 38 qualified qualified JJ www-irs-gov-3280 534 39 plans plan NNS www-irs-gov-3280 534 40 and and CC www-irs-gov-3280 534 41 § § -LRB- www-irs-gov-3280 534 42 403(b 403(b CD www-irs-gov-3280 534 43 ) ) -RRB- www-irs-gov-3280 534 44 plans plan NNS www-irs-gov-3280 534 45 , , , www-irs-gov-3280 534 46 and and CC www-irs-gov-3280 534 47 to to TO www-irs-gov-3280 534 48 extend extend VB www-irs-gov-3280 534 49 the the DT www-irs-gov-3280 534 50 deadline deadline NN www-irs-gov-3280 534 51 to to TO www-irs-gov-3280 534 52 submit submit VB www-irs-gov-3280 534 53 applications application NNS www-irs-gov-3280 534 54 to to IN www-irs-gov-3280 534 55 the the DT www-irs-gov-3280 534 56 Service Service NNP www-irs-gov-3280 534 57 under under IN www-irs-gov-3280 534 58 the the DT www-irs-gov-3280 534 59 § § CD www-irs-gov-3280 534 60 403(b 403(b CD www-irs-gov-3280 534 61 ) ) -RRB- www-irs-gov-3280 534 62 pre pre JJ www-irs-gov-3280 534 63 - - JJ www-irs-gov-3280 534 64 approved approve VBN www-irs-gov-3280 534 65 plan plan NN www-irs-gov-3280 534 66 program program NN www-irs-gov-3280 534 67 . . . www-irs-gov-3280 535 1 SECTION section NN www-irs-gov-3280 535 2 3 3 CD www-irs-gov-3280 535 3 . . . www-irs-gov-3280 536 1 MODIFICATION MODIFICATION NNP www-irs-gov-3280 536 2 OF of IN www-irs-gov-3280 536 3 REV REV NNP www-irs-gov-3280 536 4 . . . www-irs-gov-3280 537 1 PROC PROC NNP www-irs-gov-3280 537 2 . . . www-irs-gov-3280 538 1 2013–22 2013–22 CD www-irs-gov-3280 538 2 After after IN www-irs-gov-3280 538 3 evaluation evaluation NN www-irs-gov-3280 538 4 and and CC www-irs-gov-3280 538 5 consideration consideration NN www-irs-gov-3280 538 6 of of IN www-irs-gov-3280 538 7 comments comment NNS www-irs-gov-3280 538 8 from from IN www-irs-gov-3280 538 9 pre pre JJ www-irs-gov-3280 538 10 - - JJ www-irs-gov-3280 538 11 approved approve VBN www-irs-gov-3280 538 12 plan plan NN www-irs-gov-3280 538 13 sponsors sponsor NNS www-irs-gov-3280 538 14 , , , www-irs-gov-3280 538 15 the the DT www-irs-gov-3280 538 16 Service Service NNP www-irs-gov-3280 538 17 makes make VBZ www-irs-gov-3280 538 18 the the DT www-irs-gov-3280 538 19 following follow VBG www-irs-gov-3280 538 20 changes change NNS www-irs-gov-3280 538 21 to to IN www-irs-gov-3280 538 22 Rev. Rev. NNP www-irs-gov-3280 539 1 Proc Proc NNP www-irs-gov-3280 539 2 . . . www-irs-gov-3280 540 1 2013–22 2013–22 CD www-irs-gov-3280 540 2 : : : www-irs-gov-3280 540 3 .01 .01 NFP www-irs-gov-3280 540 4 Sections section NNS www-irs-gov-3280 540 5 11.01 11.01 CD www-irs-gov-3280 540 6 and and CC www-irs-gov-3280 540 7 11.02 11.02 CD www-irs-gov-3280 540 8 , , , www-irs-gov-3280 540 9 which which WDT www-irs-gov-3280 540 10 required require VBD www-irs-gov-3280 540 11 that that IN www-irs-gov-3280 540 12 , , , www-irs-gov-3280 540 13 to to TO www-irs-gov-3280 540 14 qualify qualify VB www-irs-gov-3280 540 15 as as IN www-irs-gov-3280 540 16 a a DT www-irs-gov-3280 540 17 § § CD www-irs-gov-3280 540 18 403(b 403(b CD www-irs-gov-3280 540 19 ) ) -RRB- www-irs-gov-3280 540 20 pre pre JJ www-irs-gov-3280 540 21 - - JJ www-irs-gov-3280 540 22 approved approve VBN www-irs-gov-3280 540 23 plan plan NN www-irs-gov-3280 540 24 sponsor sponsor NN www-irs-gov-3280 540 25 , , , www-irs-gov-3280 540 26 a a DT www-irs-gov-3280 540 27 person person NN www-irs-gov-3280 540 28 must must MD www-irs-gov-3280 540 29 expect expect VB www-irs-gov-3280 540 30 at at IN www-irs-gov-3280 540 31 least least RBS www-irs-gov-3280 540 32 30 30 CD www-irs-gov-3280 540 33 eligible eligible JJ www-irs-gov-3280 540 34 employers employer NNS www-irs-gov-3280 540 35 to to TO www-irs-gov-3280 540 36 adopt adopt VB www-irs-gov-3280 540 37 its -PRON- PRP$ www-irs-gov-3280 540 38 § § CD www-irs-gov-3280 540 39 403(b 403(b CD www-irs-gov-3280 540 40 ) ) -RRB- www-irs-gov-3280 540 41 prototype prototype NN www-irs-gov-3280 540 42 plan plan NN www-irs-gov-3280 540 43 basic basic JJ www-irs-gov-3280 540 44 plan plan NN www-irs-gov-3280 540 45 document(s document(s NNP www-irs-gov-3280 540 46 ) ) -RRB- www-irs-gov-3280 540 47 or or CC www-irs-gov-3280 540 48 § § CD www-irs-gov-3280 540 49 403(b 403(b CD www-irs-gov-3280 540 50 ) ) -RRB- www-irs-gov-3280 540 51 volume volume NN www-irs-gov-3280 540 52 submitter submitter NN www-irs-gov-3280 540 53 specimen specimen VBZ www-irs-gov-3280 540 54 plan(s plan(s NNP www-irs-gov-3280 540 55 ) ) -RRB- www-irs-gov-3280 540 56 , , , www-irs-gov-3280 540 57 as as IN www-irs-gov-3280 540 58 applicable applicable JJ www-irs-gov-3280 540 59 , , , www-irs-gov-3280 540 60 are be VBP www-irs-gov-3280 540 61 modified modify VBN www-irs-gov-3280 540 62 to to TO www-irs-gov-3280 540 63 reduce reduce VB www-irs-gov-3280 540 64 the the DT www-irs-gov-3280 540 65 required require VBN www-irs-gov-3280 540 66 number number NN www-irs-gov-3280 540 67 of of IN www-irs-gov-3280 540 68 eligible eligible JJ www-irs-gov-3280 540 69 employers employer NNS www-irs-gov-3280 540 70 to to IN www-irs-gov-3280 540 71 15 15 CD www-irs-gov-3280 540 72 . . . www-irs-gov-3280 541 1 .02 .02 NFP www-irs-gov-3280 541 2 Section section NN www-irs-gov-3280 541 3 11.03 11.03 CD www-irs-gov-3280 541 4 , , , www-irs-gov-3280 541 5 which which WDT www-irs-gov-3280 541 6 required require VBD www-irs-gov-3280 541 7 that that IN www-irs-gov-3280 541 8 , , , www-irs-gov-3280 541 9 to to TO www-irs-gov-3280 541 10 qualify qualify VB www-irs-gov-3280 541 11 as as IN www-irs-gov-3280 541 12 a a DT www-irs-gov-3280 541 13 mass mass NN www-irs-gov-3280 541 14 submitter submitter NN www-irs-gov-3280 541 15 , , , www-irs-gov-3280 541 16 a a DT www-irs-gov-3280 541 17 person person NN www-irs-gov-3280 541 18 must must MD www-irs-gov-3280 541 19 submit submit VB www-irs-gov-3280 541 20 opinion opinion NN www-irs-gov-3280 541 21 or or CC www-irs-gov-3280 541 22 advisory advisory JJ www-irs-gov-3280 541 23 letter letter NN www-irs-gov-3280 541 24 applications application NNS www-irs-gov-3280 541 25 on on IN www-irs-gov-3280 541 26 behalf behalf NN www-irs-gov-3280 541 27 of of IN www-irs-gov-3280 541 28 at at RB www-irs-gov-3280 541 29 least least RBS www-irs-gov-3280 541 30 30 30 CD www-irs-gov-3280 541 31 prototype prototype NN www-irs-gov-3280 541 32 sponsors sponsor NNS www-irs-gov-3280 541 33 , , , www-irs-gov-3280 541 34 or or CC www-irs-gov-3280 541 35 30 30 CD www-irs-gov-3280 541 36 volume volume NN www-irs-gov-3280 541 37 submitters submitter NNS www-irs-gov-3280 541 38 , , , www-irs-gov-3280 541 39 respectively respectively RB www-irs-gov-3280 541 40 , , , www-irs-gov-3280 541 41 each each DT www-irs-gov-3280 541 42 of of IN www-irs-gov-3280 541 43 which which WDT www-irs-gov-3280 541 44 is be VBZ www-irs-gov-3280 541 45 sponsoring sponsor VBG www-irs-gov-3280 541 46 , , , www-irs-gov-3280 541 47 on on IN www-irs-gov-3280 541 48 a a DT www-irs-gov-3280 541 49 word word NN www-irs-gov-3280 541 50 - - HYPH www-irs-gov-3280 541 51 for for IN www-irs-gov-3280 541 52 - - HYPH www-irs-gov-3280 541 53 word word NN www-irs-gov-3280 541 54 identical identical JJ www-irs-gov-3280 541 55 basis basis NN www-irs-gov-3280 541 56 , , , www-irs-gov-3280 541 57 the the DT www-irs-gov-3280 541 58 same same JJ www-irs-gov-3280 541 59 basic basic JJ www-irs-gov-3280 541 60 plan plan NN www-irs-gov-3280 541 61 document document NN www-irs-gov-3280 541 62 or or CC www-irs-gov-3280 541 63 specimen specimen NNP www-irs-gov-3280 541 64 plan plan NN www-irs-gov-3280 541 65 , , , www-irs-gov-3280 541 66 is be VBZ www-irs-gov-3280 541 67 modified modify VBN www-irs-gov-3280 541 68 to to TO www-irs-gov-3280 541 69 reduce reduce VB www-irs-gov-3280 541 70 the the DT www-irs-gov-3280 541 71 required require VBN www-irs-gov-3280 541 72 number number NN www-irs-gov-3280 541 73 of of IN www-irs-gov-3280 541 74 prototype prototype NN www-irs-gov-3280 541 75 sponsors sponsor NNS www-irs-gov-3280 541 76 or or CC www-irs-gov-3280 541 77 volume volume NN www-irs-gov-3280 541 78 submitters submitter NNS www-irs-gov-3280 541 79 , , , www-irs-gov-3280 541 80 as as IN www-irs-gov-3280 541 81 applicable applicable JJ www-irs-gov-3280 541 82 , , , www-irs-gov-3280 541 83 to to IN www-irs-gov-3280 541 84 15 15 CD www-irs-gov-3280 541 85 . . . www-irs-gov-3280 542 1 Section section NN www-irs-gov-3280 542 2 11.03 11.03 CD www-irs-gov-3280 542 3 is be VBZ www-irs-gov-3280 542 4 also also RB www-irs-gov-3280 542 5 modified modify VBN www-irs-gov-3280 542 6 to to TO www-irs-gov-3280 542 7 allow allow VB www-irs-gov-3280 542 8 a a DT www-irs-gov-3280 542 9 person person NN www-irs-gov-3280 542 10 to to TO www-irs-gov-3280 542 11 sponsor sponsor VB www-irs-gov-3280 542 12 a a DT www-irs-gov-3280 542 13 plan plan NN www-irs-gov-3280 542 14 as as IN www-irs-gov-3280 542 15 a a DT www-irs-gov-3280 542 16 minor minor JJ www-irs-gov-3280 542 17 modifier modifier NN www-irs-gov-3280 542 18 of of IN www-irs-gov-3280 542 19 a a DT www-irs-gov-3280 542 20 § § CD www-irs-gov-3280 542 21 403(b 403(b CD www-irs-gov-3280 542 22 ) ) -RRB- www-irs-gov-3280 542 23 volume volume NN www-irs-gov-3280 542 24 submitter submitter NN www-irs-gov-3280 542 25 specimen speciman NNS www-irs-gov-3280 542 26 plan plan NN www-irs-gov-3280 542 27 of of IN www-irs-gov-3280 542 28 a a DT www-irs-gov-3280 542 29 mass mass NN www-irs-gov-3280 542 30 submitter submitter NN www-irs-gov-3280 542 31 under under IN www-irs-gov-3280 542 32 the the DT www-irs-gov-3280 542 33 same same JJ www-irs-gov-3280 542 34 conditions condition NNS www-irs-gov-3280 542 35 listed list VBN www-irs-gov-3280 542 36 in in IN www-irs-gov-3280 542 37 section section NN www-irs-gov-3280 542 38 11.03 11.03 CD www-irs-gov-3280 542 39 for for IN www-irs-gov-3280 542 40 a a DT www-irs-gov-3280 542 41 person person NN www-irs-gov-3280 542 42 sponsoring sponsor VBG www-irs-gov-3280 542 43 a a DT www-irs-gov-3280 542 44 plan plan NN www-irs-gov-3280 542 45 as as IN www-irs-gov-3280 542 46 a a DT www-irs-gov-3280 542 47 minor minor JJ www-irs-gov-3280 542 48 modifier modifier NN www-irs-gov-3280 542 49 of of IN www-irs-gov-3280 542 50 a a DT www-irs-gov-3280 542 51 § § CD www-irs-gov-3280 542 52 403(b 403(b CD www-irs-gov-3280 542 53 ) ) -RRB- www-irs-gov-3280 542 54 prototype prototype NN www-irs-gov-3280 542 55 plan plan NN www-irs-gov-3280 542 56 of of IN www-irs-gov-3280 542 57 a a DT www-irs-gov-3280 542 58 mass mass NN www-irs-gov-3280 542 59 submitter submitter NN www-irs-gov-3280 542 60 . . . www-irs-gov-3280 543 1 .03 .03 NFP www-irs-gov-3280 543 2 Section section NN www-irs-gov-3280 543 3 17.03 17.03 CD www-irs-gov-3280 543 4 , , , www-irs-gov-3280 543 5 which which WDT www-irs-gov-3280 543 6 allowed allow VBD www-irs-gov-3280 543 7 an an DT www-irs-gov-3280 543 8 application application NN www-irs-gov-3280 543 9 for for IN www-irs-gov-3280 543 10 an an DT www-irs-gov-3280 543 11 advisory advisory JJ www-irs-gov-3280 543 12 letter letter NN www-irs-gov-3280 543 13 for for IN www-irs-gov-3280 543 14 a a DT www-irs-gov-3280 543 15 § § CD www-irs-gov-3280 543 16 403(b 403(b CD www-irs-gov-3280 543 17 ) ) -RRB- www-irs-gov-3280 543 18 volume volume NN www-irs-gov-3280 543 19 submitter submitter NN www-irs-gov-3280 543 20 specimen speciman NNS www-irs-gov-3280 543 21 plan plan NN www-irs-gov-3280 543 22 to to TO www-irs-gov-3280 543 23 be be VB www-irs-gov-3280 543 24 filed file VBN www-irs-gov-3280 543 25 by by IN www-irs-gov-3280 543 26 a a DT www-irs-gov-3280 543 27 volume volume NN www-irs-gov-3280 543 28 submitter submitter NN www-irs-gov-3280 543 29 practitioner practitioner NN www-irs-gov-3280 543 30 , , , www-irs-gov-3280 543 31 by by IN www-irs-gov-3280 543 32 a a DT www-irs-gov-3280 543 33 mass mass NN www-irs-gov-3280 543 34 submitter submitter NN www-irs-gov-3280 543 35 with with IN www-irs-gov-3280 543 36 respect respect NN www-irs-gov-3280 543 37 to to IN www-irs-gov-3280 543 38 its -PRON- PRP$ www-irs-gov-3280 543 39 mass mass NN www-irs-gov-3280 543 40 submitter submitter NN www-irs-gov-3280 543 41 plan plan NN www-irs-gov-3280 543 42 , , , www-irs-gov-3280 543 43 or or CC www-irs-gov-3280 543 44 by by IN www-irs-gov-3280 543 45 a a DT www-irs-gov-3280 543 46 mass mass NN www-irs-gov-3280 543 47 submitter submitter NN www-irs-gov-3280 543 48 on on IN www-irs-gov-3280 543 49 behalf behalf NN www-irs-gov-3280 543 50 of of IN www-irs-gov-3280 543 51 a a DT www-irs-gov-3280 543 52 word word NN www-irs-gov-3280 543 53 - - HYPH www-irs-gov-3280 543 54 for for IN www-irs-gov-3280 543 55 - - HYPH www-irs-gov-3280 543 56 word word NN www-irs-gov-3280 543 57 identical identical JJ www-irs-gov-3280 543 58 adopter adopter NN www-irs-gov-3280 543 59 of of IN www-irs-gov-3280 543 60 the the DT www-irs-gov-3280 543 61 mass mass NNP www-irs-gov-3280 543 62 submitter submitter NN www-irs-gov-3280 543 63 ’s ’s POS www-irs-gov-3280 543 64 plan plan NN www-irs-gov-3280 543 65 , , , www-irs-gov-3280 543 66 is be VBZ www-irs-gov-3280 543 67 modified modify VBN www-irs-gov-3280 543 68 to to TO www-irs-gov-3280 543 69 also also RB www-irs-gov-3280 543 70 allow allow VB www-irs-gov-3280 543 71 an an DT www-irs-gov-3280 543 72 application application NN www-irs-gov-3280 543 73 for for IN www-irs-gov-3280 543 74 an an DT www-irs-gov-3280 543 75 advisory advisory JJ www-irs-gov-3280 543 76 letter letter NN www-irs-gov-3280 543 77 for for IN www-irs-gov-3280 543 78 a a DT www-irs-gov-3280 543 79 § § CD www-irs-gov-3280 543 80 403(b 403(b CD www-irs-gov-3280 543 81 ) ) -RRB- www-irs-gov-3280 543 82 volume volume NN www-irs-gov-3280 543 83 submitter submitter NN www-irs-gov-3280 543 84 specimen speciman NNS www-irs-gov-3280 543 85 plan plan NN www-irs-gov-3280 543 86 to to TO www-irs-gov-3280 543 87 be be VB www-irs-gov-3280 543 88 filed file VBN www-irs-gov-3280 543 89 by by IN www-irs-gov-3280 543 90 a a DT www-irs-gov-3280 543 91 mass mass NN www-irs-gov-3280 543 92 submitter submitter NN www-irs-gov-3280 543 93 on on IN www-irs-gov-3280 543 94 behalf behalf NN www-irs-gov-3280 543 95 of of IN www-irs-gov-3280 543 96 a a DT www-irs-gov-3280 543 97 minor minor JJ www-irs-gov-3280 543 98 modifier modifier NN www-irs-gov-3280 543 99 of of IN www-irs-gov-3280 543 100 the the DT www-irs-gov-3280 543 101 mass mass NNP www-irs-gov-3280 543 102 submitter submitter NN www-irs-gov-3280 543 103 ’s ’s POS www-irs-gov-3280 543 104 plan plan NN www-irs-gov-3280 543 105 . . . www-irs-gov-3280 544 1 .04 .04 NFP www-irs-gov-3280 544 2 Section section NN www-irs-gov-3280 544 3 17.04 17.04 CD www-irs-gov-3280 544 4 , , , www-irs-gov-3280 544 5 which which WDT www-irs-gov-3280 544 6 required require VBD www-irs-gov-3280 544 7 that that IN www-irs-gov-3280 544 8 a a DT www-irs-gov-3280 544 9 mass mass NN www-irs-gov-3280 544 10 submitter submitter NN www-irs-gov-3280 544 11 ’s ’s POS www-irs-gov-3280 544 12 initial initial JJ www-irs-gov-3280 544 13 submission submission NN www-irs-gov-3280 544 14 under under IN www-irs-gov-3280 544 15 the the DT www-irs-gov-3280 544 16 § § CD www-irs-gov-3280 544 17 403(b 403(b CD www-irs-gov-3280 544 18 ) ) -RRB- www-irs-gov-3280 544 19 pre pre JJ www-irs-gov-3280 544 20 - - JJ www-irs-gov-3280 544 21 approved approve VBN www-irs-gov-3280 544 22 plan plan NN www-irs-gov-3280 544 23 program program NN www-irs-gov-3280 544 24 be be VB www-irs-gov-3280 544 25 accompanied accompany VBN www-irs-gov-3280 544 26 by by IN www-irs-gov-3280 544 27 the the DT www-irs-gov-3280 544 28 applications application NNS www-irs-gov-3280 544 29 for for IN www-irs-gov-3280 544 30 opinion opinion NN www-irs-gov-3280 544 31 or or CC www-irs-gov-3280 544 32 advisory advisory JJ www-irs-gov-3280 544 33 letters letter NNS www-irs-gov-3280 544 34 filed file VBN www-irs-gov-3280 544 35 on on IN www-irs-gov-3280 544 36 behalf behalf NN www-irs-gov-3280 544 37 of of IN www-irs-gov-3280 544 38 at at RB www-irs-gov-3280 544 39 least least RBS www-irs-gov-3280 544 40 30 30 CD www-irs-gov-3280 544 41 word word NN www-irs-gov-3280 544 42 - - HYPH www-irs-gov-3280 544 43 for for IN www-irs-gov-3280 544 44 - - HYPH www-irs-gov-3280 544 45 word word NN www-irs-gov-3280 544 46 identical identical JJ www-irs-gov-3280 544 47 adopters adopter NNS www-irs-gov-3280 544 48 of of IN www-irs-gov-3280 544 49 the the DT www-irs-gov-3280 544 50 basic basic JJ www-irs-gov-3280 544 51 plan plan NN www-irs-gov-3280 544 52 document document NN www-irs-gov-3280 544 53 or or CC www-irs-gov-3280 544 54 specimen specimen NNP www-irs-gov-3280 544 55 plan plan NN www-irs-gov-3280 544 56 , , , www-irs-gov-3280 544 57 as as IN www-irs-gov-3280 544 58 applicable applicable JJ www-irs-gov-3280 544 59 , , , www-irs-gov-3280 544 60 unless unless IN www-irs-gov-3280 544 61 the the DT www-irs-gov-3280 544 62 mass mass NN www-irs-gov-3280 544 63 submitter submitter NN www-irs-gov-3280 544 64 had have VBD www-irs-gov-3280 544 65 already already RB www-irs-gov-3280 544 66 satisfied satisfy VBN www-irs-gov-3280 544 67 this this DT www-irs-gov-3280 544 68 requirement requirement NN www-irs-gov-3280 544 69 in in IN www-irs-gov-3280 544 70 connection connection NN www-irs-gov-3280 544 71 with with IN www-irs-gov-3280 544 72 a a DT www-irs-gov-3280 544 73 previous previous JJ www-irs-gov-3280 544 74 application application NN www-irs-gov-3280 544 75 under under IN www-irs-gov-3280 544 76 Rev. Rev. NNP www-irs-gov-3280 545 1 Proc Proc NNP www-irs-gov-3280 545 2 . . . www-irs-gov-3280 546 1 2013–22 2013–22 LS www-irs-gov-3280 546 2 involving involve VBG www-irs-gov-3280 546 3 another another DT www-irs-gov-3280 546 4 basic basic JJ www-irs-gov-3280 546 5 plan plan NN www-irs-gov-3280 546 6 document document NN www-irs-gov-3280 546 7 or or CC www-irs-gov-3280 546 8 specimen specimen NNP www-irs-gov-3280 546 9 plan plan NN www-irs-gov-3280 546 10 , , , www-irs-gov-3280 546 11 as as IN www-irs-gov-3280 546 12 applicable applicable JJ www-irs-gov-3280 546 13 , , , www-irs-gov-3280 546 14 is be VBZ www-irs-gov-3280 546 15 modified modify VBN www-irs-gov-3280 546 16 to to TO www-irs-gov-3280 546 17 reduce reduce VB www-irs-gov-3280 546 18 the the DT www-irs-gov-3280 546 19 required require VBN www-irs-gov-3280 546 20 number number NN www-irs-gov-3280 546 21 of of IN www-irs-gov-3280 546 22 accompanying accompany VBG www-irs-gov-3280 546 23 applications application NNS www-irs-gov-3280 546 24 for for IN www-irs-gov-3280 546 25 opinion opinion NN www-irs-gov-3280 546 26 or or CC www-irs-gov-3280 546 27 advisory advisory JJ www-irs-gov-3280 546 28 letters letter NNS www-irs-gov-3280 546 29 to to IN www-irs-gov-3280 546 30 15 15 CD www-irs-gov-3280 546 31 . . . www-irs-gov-3280 547 1 Section section NN www-irs-gov-3280 547 2 17.04 17.04 CD www-irs-gov-3280 547 3 is be VBZ www-irs-gov-3280 547 4 also also RB www-irs-gov-3280 547 5 modified modify VBN www-irs-gov-3280 547 6 to to TO www-irs-gov-3280 547 7 permit permit VB www-irs-gov-3280 547 8 a a DT www-irs-gov-3280 547 9 mass mass NN www-irs-gov-3280 547 10 submitter submitter NN www-irs-gov-3280 547 11 to to TO www-irs-gov-3280 547 12 submit submit VB www-irs-gov-3280 547 13 additional additional JJ www-irs-gov-3280 547 14 applications application NNS www-irs-gov-3280 547 15 on on IN www-irs-gov-3280 547 16 behalf behalf NN www-irs-gov-3280 547 17 of of IN www-irs-gov-3280 547 18 other other JJ www-irs-gov-3280 547 19 pre pre JJ www-irs-gov-3280 547 20 - - JJ www-irs-gov-3280 547 21 approved approve VBN www-irs-gov-3280 547 22 plan plan NN www-irs-gov-3280 547 23 sponsors sponsor NNS www-irs-gov-3280 547 24 as as IN www-irs-gov-3280 547 25 minor minor JJ www-irs-gov-3280 547 26 modifiers modifier NNS www-irs-gov-3280 547 27 of of IN www-irs-gov-3280 547 28 a a DT www-irs-gov-3280 547 29 § § CD www-irs-gov-3280 547 30 403(b 403(b CD www-irs-gov-3280 547 31 ) ) -RRB- www-irs-gov-3280 547 32 volume volume NN www-irs-gov-3280 547 33 submitter submitter NN www-irs-gov-3280 547 34 specimen speciman NNS www-irs-gov-3280 547 35 plan plan NN www-irs-gov-3280 547 36 of of IN www-irs-gov-3280 547 37 the the DT www-irs-gov-3280 547 38 mass mass NN www-irs-gov-3280 547 39 submitter submitter NN www-irs-gov-3280 547 40 after after IN www-irs-gov-3280 547 41 the the DT www-irs-gov-3280 547 42 15 15 CD www-irs-gov-3280 547 43 word word NN www-irs-gov-3280 547 44 - - HYPH www-irs-gov-3280 547 45 for for IN www-irs-gov-3280 547 46 - - HYPH www-irs-gov-3280 547 47 word word NN www-irs-gov-3280 547 48 identical identical JJ www-irs-gov-3280 547 49 adopter adopter NN www-irs-gov-3280 547 50 requirement requirement NNP www-irs-gov-3280 547 51 has have VBZ www-irs-gov-3280 547 52 been be VBN www-irs-gov-3280 547 53 met meet VBN www-irs-gov-3280 547 54 . . . www-irs-gov-3280 548 1 .05 .05 NFP www-irs-gov-3280 548 2 The the DT www-irs-gov-3280 548 3 deadline deadline NN www-irs-gov-3280 548 4 specified specify VBD www-irs-gov-3280 548 5 in in IN www-irs-gov-3280 548 6 section section NN www-irs-gov-3280 548 7 21.04 21.04 CD www-irs-gov-3280 548 8 of of IN www-irs-gov-3280 548 9 Rev. Rev. NNP www-irs-gov-3280 549 1 Proc Proc NNP www-irs-gov-3280 549 2 . . . www-irs-gov-3280 550 1 2013–22 2013–22 CD www-irs-gov-3280 550 2 to to TO www-irs-gov-3280 550 3 submit submit VB www-irs-gov-3280 550 4 § § CD www-irs-gov-3280 550 5 403(b 403(b CD www-irs-gov-3280 550 6 ) ) -RRB- www-irs-gov-3280 550 7 pre pre JJ www-irs-gov-3280 550 8 - - JJ www-irs-gov-3280 550 9 approved approve VBN www-irs-gov-3280 550 10 plans plan NNS www-irs-gov-3280 550 11 to to IN www-irs-gov-3280 550 12 the the DT www-irs-gov-3280 550 13 Service Service NNP www-irs-gov-3280 550 14 for for IN www-irs-gov-3280 550 15 opinion opinion NN www-irs-gov-3280 550 16 and and CC www-irs-gov-3280 550 17 advisory advisory JJ www-irs-gov-3280 550 18 letters letter NNS www-irs-gov-3280 550 19 is be VBZ www-irs-gov-3280 550 20 extended extend VBN www-irs-gov-3280 550 21 to to IN www-irs-gov-3280 550 22 April April NNP www-irs-gov-3280 550 23 30 30 CD www-irs-gov-3280 550 24 , , , www-irs-gov-3280 550 25 2015 2015 CD www-irs-gov-3280 550 26 . . . www-irs-gov-3280 551 1 .06 .06 NFP www-irs-gov-3280 551 2 The the DT www-irs-gov-3280 551 3 Appendix Appendix NNP www-irs-gov-3280 551 4 to to IN www-irs-gov-3280 551 5 Rev. Rev. NNP www-irs-gov-3280 552 1 Proc Proc NNP www-irs-gov-3280 552 2 . . . www-irs-gov-3280 553 1 2013–22 2013–22 CD www-irs-gov-3280 553 2 is be VBZ www-irs-gov-3280 553 3 amended amend VBN www-irs-gov-3280 553 4 by by IN www-irs-gov-3280 553 5 revising revise VBG www-irs-gov-3280 553 6 lines line NNS www-irs-gov-3280 553 7 4 4 CD www-irs-gov-3280 553 8 , , , www-irs-gov-3280 553 9 12 12 CD www-irs-gov-3280 553 10 , , , www-irs-gov-3280 553 11 13 13 CD www-irs-gov-3280 553 12 and and CC www-irs-gov-3280 553 13 16 16 CD www-irs-gov-3280 553 14 thereof thereof RB www-irs-gov-3280 553 15 and and CC www-irs-gov-3280 553 16 , , , www-irs-gov-3280 553 17 as as IN www-irs-gov-3280 553 18 amended amend VBN www-irs-gov-3280 553 19 , , , www-irs-gov-3280 553 20 is be VBZ www-irs-gov-3280 553 21 attached attach VBN www-irs-gov-3280 553 22 is be VBZ www-irs-gov-3280 553 23 to to IN www-irs-gov-3280 553 24 this this DT www-irs-gov-3280 553 25 revenue revenue NN www-irs-gov-3280 553 26 procedure procedure NN www-irs-gov-3280 553 27 . . . www-irs-gov-3280 554 1 SECTION section NN www-irs-gov-3280 554 2 4 4 CD www-irs-gov-3280 554 3 . . . www-irs-gov-3280 555 1 PAPERWORK PAPERWORK NNP www-irs-gov-3280 555 2 REDUCTION REDUCTION NNP www-irs-gov-3280 555 3 ACT ACT NNP www-irs-gov-3280 555 4 The the DT www-irs-gov-3280 555 5 collections collection NNS www-irs-gov-3280 555 6 of of IN www-irs-gov-3280 555 7 information information NN www-irs-gov-3280 555 8 contained contain VBN www-irs-gov-3280 555 9 in in IN www-irs-gov-3280 555 10 this this DT www-irs-gov-3280 555 11 revenue revenue NN www-irs-gov-3280 555 12 procedure procedure NN www-irs-gov-3280 555 13 have have VBP www-irs-gov-3280 555 14 been be VBN www-irs-gov-3280 555 15 reviewed review VBN www-irs-gov-3280 555 16 and and CC www-irs-gov-3280 555 17 approved approve VBN www-irs-gov-3280 555 18 by by IN www-irs-gov-3280 555 19 the the DT www-irs-gov-3280 555 20 Office Office NNP www-irs-gov-3280 555 21 of of IN www-irs-gov-3280 555 22 Management Management NNP www-irs-gov-3280 555 23 and and CC www-irs-gov-3280 555 24 Budget Budget NNP www-irs-gov-3280 555 25 in in IN www-irs-gov-3280 555 26 accordance accordance NN www-irs-gov-3280 555 27 with with IN www-irs-gov-3280 555 28 the the DT www-irs-gov-3280 555 29 Paperwork Paperwork NNP www-irs-gov-3280 555 30 Reduction Reduction NNP www-irs-gov-3280 555 31 Act Act NNP www-irs-gov-3280 555 32 ( ( -LRB- www-irs-gov-3280 555 33 44 44 CD www-irs-gov-3280 555 34 U.S.C. 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NNP www-irs-gov-3280 559 1 Proc Proc NNP www-irs-gov-3280 559 2 . . . www-irs-gov-3280 560 1 2013–22 2013–22 CD www-irs-gov-3280 560 2 is be VBZ www-irs-gov-3280 560 3 modified modify VBN www-irs-gov-3280 560 4 . . . www-irs-gov-3280 561 1 SECTION section NN www-irs-gov-3280 561 2 6 6 CD www-irs-gov-3280 561 3 . . . www-irs-gov-3280 562 1 EFFECTIVE EFFECTIVE NNP www-irs-gov-3280 562 2 DATE date NN www-irs-gov-3280 562 3 The the DT www-irs-gov-3280 562 4 modification modification NN www-irs-gov-3280 562 5 in in IN www-irs-gov-3280 562 6 this this DT www-irs-gov-3280 562 7 revenue revenue NN www-irs-gov-3280 562 8 procedure procedure NN www-irs-gov-3280 562 9 is be VBZ www-irs-gov-3280 562 10 effective effective JJ www-irs-gov-3280 562 11 as as IN www-irs-gov-3280 562 12 of of IN www-irs-gov-3280 562 13 April April NNP www-irs-gov-3280 562 14 14 14 CD www-irs-gov-3280 562 15 , , , www-irs-gov-3280 562 16 2014 2014 CD www-irs-gov-3280 562 17 . . . www-irs-gov-3280 563 1 DRAFTING draft VBG www-irs-gov-3280 563 2 INFORMATION INFORMATION VBD www-irs-gov-3280 563 3 The the DT www-irs-gov-3280 563 4 principal principal JJ www-irs-gov-3280 563 5 author author NN www-irs-gov-3280 563 6 of of IN www-irs-gov-3280 563 7 this this DT www-irs-gov-3280 563 8 revenue revenue NN www-irs-gov-3280 563 9 procedure procedure NN www-irs-gov-3280 563 10 is be VBZ www-irs-gov-3280 563 11 Eric Eric NNP www-irs-gov-3280 563 12 Slack Slack NNP www-irs-gov-3280 563 13 of of IN www-irs-gov-3280 563 14 the the DT www-irs-gov-3280 563 15 Employee Employee NNP www-irs-gov-3280 563 16 Plans Plans NNPS www-irs-gov-3280 563 17 , , , www-irs-gov-3280 563 18 Tax Tax NNP www-irs-gov-3280 563 19 Exempt Exempt NNP www-irs-gov-3280 563 20 and and CC www-irs-gov-3280 563 21 Government Government NNP www-irs-gov-3280 563 22 Entities Entities NNPS www-irs-gov-3280 563 23 Division Division NNP www-irs-gov-3280 563 24 . . . www-irs-gov-3280 564 1 For for IN www-irs-gov-3280 564 2 further further JJ www-irs-gov-3280 564 3 information information NN www-irs-gov-3280 564 4 regarding regard VBG www-irs-gov-3280 564 5 this this DT www-irs-gov-3280 564 6 revenue revenue NN www-irs-gov-3280 564 7 procedure procedure NN www-irs-gov-3280 564 8 , , , www-irs-gov-3280 564 9 please please UH www-irs-gov-3280 564 10 contact contact VB www-irs-gov-3280 564 11 Mr. Mr. NNP www-irs-gov-3280 565 1 Slack slack NN www-irs-gov-3280 565 2 via via IN www-irs-gov-3280 565 3 e e NN www-irs-gov-3280 565 4 - - NN www-irs-gov-3280 565 5 mail mail NN www-irs-gov-3280 565 6 at at IN www-irs-gov-3280 565 7 RetirementPlanQuestions@irs.gov RetirementPlanQuestions@irs.gov NNP www-irs-gov-3280 565 8 . . . www-irs-gov-3280 566 1 APPENDIX APPENDIX NNP www-irs-gov-3280 566 2 Application Application NNP www-irs-gov-3280 566 3 for for IN www-irs-gov-3280 566 4 Approval approval NN www-irs-gov-3280 566 5 of of IN www-irs-gov-3280 566 6 § § CD www-irs-gov-3280 566 7 403(b 403(b CD www-irs-gov-3280 566 8 ) ) -RRB- www-irs-gov-3280 566 9 Pre pre JJ www-irs-gov-3280 566 10 - - JJ www-irs-gov-3280 566 11 approved approve VBN www-irs-gov-3280 566 12 Plan Plan NNP www-irs-gov-3280 566 13 1 1 CD www-irs-gov-3280 566 14 . . . www-irs-gov-3280 567 1 Enter enter VB www-irs-gov-3280 567 2 amount amount NN www-irs-gov-3280 567 3 of of IN www-irs-gov-3280 567 4 user user NN www-irs-gov-3280 567 5 fee fee NN www-irs-gov-3280 567 6 submitted submit VBN www-irs-gov-3280 567 7 : : : www-irs-gov-3280 567 8 $ $ $ www-irs-gov-3280 567 9 2 2 CD www-irs-gov-3280 567 10 . . . www-irs-gov-3280 568 1 Name name NN www-irs-gov-3280 568 2 of of IN www-irs-gov-3280 568 3 applicant applicant NN www-irs-gov-3280 568 4 : : : www-irs-gov-3280 568 5 a. a. 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www-irs-gov-3280 577 7 _ _ NNP www-irs-gov-3280 577 8 _ _ NNP www-irs-gov-3280 577 9 _ _ NNP www-irs-gov-3280 577 10 e e NNP www-irs-gov-3280 577 11 . . . www-irs-gov-3280 578 1 Identical identical JJ www-irs-gov-3280 578 2 adopter adopter NN www-irs-gov-3280 578 3 of of IN www-irs-gov-3280 578 4 mass mass NN www-irs-gov-3280 578 5 submitter submitter NNP www-irs-gov-3280 578 6 plan plan NN www-irs-gov-3280 578 7 _ _ NNP www-irs-gov-3280 578 8 _ _ NNP www-irs-gov-3280 578 9 _ _ NNP www-irs-gov-3280 578 10 _ _ NNP www-irs-gov-3280 578 11 _ _ NNP www-irs-gov-3280 578 12 f f NNP www-irs-gov-3280 578 13 . . . www-irs-gov-3280 579 1 Minor minor JJ www-irs-gov-3280 579 2 modifier modifier NN www-irs-gov-3280 579 3 of of IN www-irs-gov-3280 579 4 mass mass NNP www-irs-gov-3280 579 5 submitter submitter NNP www-irs-gov-3280 579 6 plan plan NNP www-irs-gov-3280 579 7 5 5 CD www-irs-gov-3280 579 8 . . . www-irs-gov-3280 580 1 Form form NN www-irs-gov-3280 580 2 of of IN www-irs-gov-3280 580 3 plan plan NN www-irs-gov-3280 580 4 ( ( -LRB- www-irs-gov-3280 580 5 check check VB www-irs-gov-3280 580 6 one one CD www-irs-gov-3280 580 7 ) ) -RRB- www-irs-gov-3280 580 8 ; ; : www-irs-gov-3280 580 9 _ _ NNP www-irs-gov-3280 580 10 _ _ NNP www-irs-gov-3280 580 11 _ _ NNP www-irs-gov-3280 580 12 _ _ NNP www-irs-gov-3280 580 13 _ _ NNP www-irs-gov-3280 580 14 a a NNP www-irs-gov-3280 580 15 . . . www-irs-gov-3280 581 1 Prototype prototype NN www-irs-gov-3280 581 2 plan plan NN www-irs-gov-3280 581 3 _ _ NNP www-irs-gov-3280 581 4 _ _ NNP www-irs-gov-3280 581 5 _ _ NNP www-irs-gov-3280 581 6 _ _ NNP www-irs-gov-3280 581 7 _ _ NNP www-irs-gov-3280 581 8 b b NNP www-irs-gov-3280 581 9 . . . www-irs-gov-3280 582 1 Volume volume NN www-irs-gov-3280 582 2 submitter submitter NN www-irs-gov-3280 582 3 specimen speciman NNS www-irs-gov-3280 582 4 plan plan NN www-irs-gov-3280 582 5 without without IN www-irs-gov-3280 582 6 adoption adoption NN www-irs-gov-3280 582 7 agreement agreement NN www-irs-gov-3280 582 8 _ _ NNP www-irs-gov-3280 582 9 _ _ NNP www-irs-gov-3280 582 10 _ _ NNP www-irs-gov-3280 582 11 _ _ NNP www-irs-gov-3280 582 12 _ _ NNP www-irs-gov-3280 582 13 c c NNP www-irs-gov-3280 582 14 . . . www-irs-gov-3280 583 1 Volume volume NN www-irs-gov-3280 583 2 submitter submitter NN www-irs-gov-3280 583 3 specimen speciman NNS www-irs-gov-3280 583 4 plan plan NN www-irs-gov-3280 583 5 with with IN www-irs-gov-3280 583 6 adoption adoption NN www-irs-gov-3280 583 7 agreement agreement NNP www-irs-gov-3280 583 8 6 6 CD www-irs-gov-3280 583 9 . . . www-irs-gov-3280 584 1 If if IN www-irs-gov-3280 584 2 the the DT www-irs-gov-3280 584 3 plan plan NN www-irs-gov-3280 584 4 is be VBZ www-irs-gov-3280 584 5 a a DT www-irs-gov-3280 584 6 prototype prototype NN www-irs-gov-3280 584 7 plan plan NN www-irs-gov-3280 584 8 , , , www-irs-gov-3280 584 9 indicate indicate VBP www-irs-gov-3280 584 10 whether whether IN www-irs-gov-3280 584 11 the the DT www-irs-gov-3280 584 12 plan plan NN www-irs-gov-3280 584 13 is be VBZ www-irs-gov-3280 584 14 a a DT www-irs-gov-3280 584 15 ( ( -LRB- www-irs-gov-3280 584 16 check check NN www-irs-gov-3280 584 17 one one CD www-irs-gov-3280 584 18 ) ) -RRB- www-irs-gov-3280 584 19 : : : www-irs-gov-3280 584 20 _ _ NNP www-irs-gov-3280 584 21 _ _ NNP www-irs-gov-3280 584 22 _ _ NNP www-irs-gov-3280 584 23 _ _ NNP www-irs-gov-3280 584 24 _ _ NNP www-irs-gov-3280 584 25 a a NNP www-irs-gov-3280 584 26 . . . www-irs-gov-3280 585 1 Standardized standardized JJ www-irs-gov-3280 585 2 plan plan NN www-irs-gov-3280 585 3 _ _ NNP www-irs-gov-3280 585 4 _ _ NNP www-irs-gov-3280 585 5 _ _ NNP www-irs-gov-3280 585 6 _ _ NNP www-irs-gov-3280 585 7 _ _ NNP www-irs-gov-3280 585 8 b b NNP www-irs-gov-3280 585 9 . . . www-irs-gov-3280 586 1 Nonstandardized nonstandardized JJ www-irs-gov-3280 586 2 plan plan NN www-irs-gov-3280 586 3 7.a 7.a CD www-irs-gov-3280 586 4 . . . www-irs-gov-3280 587 1 Prototype prototype NN www-irs-gov-3280 587 2 plan plan VBP www-irs-gov-3280 587 3 basic basic JJ www-irs-gov-3280 587 4 plan plan NN www-irs-gov-3280 587 5 document document NN www-irs-gov-3280 587 6 number number NN www-irs-gov-3280 587 7 ( ( -LRB- www-irs-gov-3280 587 8 Each each DT www-irs-gov-3280 587 9 of of IN www-irs-gov-3280 587 10 the the DT www-irs-gov-3280 587 11 prototype prototype NN www-irs-gov-3280 587 12 sponsor sponsor NN www-irs-gov-3280 587 13 ’s ’s NNP www-irs-gov-3280 587 14 or or CC www-irs-gov-3280 587 15 prototype prototype NNP www-irs-gov-3280 587 16 mass mass NN www-irs-gov-3280 587 17 submitter submitter NN www-irs-gov-3280 587 18 ’s ’s POS www-irs-gov-3280 587 19 basic basic JJ www-irs-gov-3280 587 20 plan plan NN www-irs-gov-3280 587 21 documents document NNS www-irs-gov-3280 587 22 must must MD www-irs-gov-3280 587 23 be be VB www-irs-gov-3280 587 24 assigned assign VBN www-irs-gov-3280 587 25 a a DT www-irs-gov-3280 587 26 2-digit 2-digit CD www-irs-gov-3280 587 27 number number NN www-irs-gov-3280 587 28 , , , www-irs-gov-3280 587 29 starting start VBG www-irs-gov-3280 587 30 with with IN www-irs-gov-3280 587 31 01 01 CD www-irs-gov-3280 587 32 . . . www-irs-gov-3280 588 1 Enter enter VB www-irs-gov-3280 588 2 the the DT www-irs-gov-3280 588 3 number number NN www-irs-gov-3280 588 4 you -PRON- PRP www-irs-gov-3280 588 5 have have VBP www-irs-gov-3280 588 6 assigned assign VBN www-irs-gov-3280 588 7 to to IN www-irs-gov-3280 588 8 the the DT www-irs-gov-3280 588 9 basic basic JJ www-irs-gov-3280 588 10 plan plan NN www-irs-gov-3280 588 11 document document NN www-irs-gov-3280 588 12 that that WDT www-irs-gov-3280 588 13 is be VBZ www-irs-gov-3280 588 14 associated associate VBN www-irs-gov-3280 588 15 with with IN www-irs-gov-3280 588 16 the the DT www-irs-gov-3280 588 17 adoption adoption NN www-irs-gov-3280 588 18 agreement agreement NN www-irs-gov-3280 588 19 for for IN www-irs-gov-3280 588 20 which which WDT www-irs-gov-3280 588 21 this this DT www-irs-gov-3280 588 22 application application NN www-irs-gov-3280 588 23 is be VBZ www-irs-gov-3280 588 24 filed file VBN www-irs-gov-3280 588 25 . . . www-irs-gov-3280 589 1 ): ): NN www-irs-gov-3280 589 2 7.b 7.b CD www-irs-gov-3280 589 3 . . . www-irs-gov-3280 590 1 Prototype prototype NN www-irs-gov-3280 590 2 plan plan NN www-irs-gov-3280 590 3 adoption adoption NN www-irs-gov-3280 590 4 agreement agreement NN www-irs-gov-3280 590 5 number number NN www-irs-gov-3280 590 6 ( ( -LRB- www-irs-gov-3280 590 7 Each each DT www-irs-gov-3280 590 8 different different JJ www-irs-gov-3280 590 9 adoption adoption NN www-irs-gov-3280 590 10 agreement agreement NN www-irs-gov-3280 590 11 associated associate VBN www-irs-gov-3280 590 12 with with IN www-irs-gov-3280 590 13 a a DT www-irs-gov-3280 590 14 single single JJ www-irs-gov-3280 590 15 basic basic JJ www-irs-gov-3280 590 16 plan plan NN www-irs-gov-3280 590 17 document document NN www-irs-gov-3280 590 18 must must MD www-irs-gov-3280 590 19 be be VB www-irs-gov-3280 590 20 assigned assign VBN www-irs-gov-3280 590 21 a a DT www-irs-gov-3280 590 22 3-digit 3-digit CD www-irs-gov-3280 590 23 number number NN www-irs-gov-3280 590 24 , , , www-irs-gov-3280 590 25 beginning begin VBG www-irs-gov-3280 590 26 with with IN www-irs-gov-3280 590 27 001 001 CD www-irs-gov-3280 590 28 . . . www-irs-gov-3280 591 1 Enter enter VB www-irs-gov-3280 591 2 the the DT www-irs-gov-3280 591 3 number number NN www-irs-gov-3280 591 4 you -PRON- PRP www-irs-gov-3280 591 5 have have VBP www-irs-gov-3280 591 6 assigned assign VBN www-irs-gov-3280 591 7 to to IN www-irs-gov-3280 591 8 the the DT www-irs-gov-3280 591 9 adoption adoption NN www-irs-gov-3280 591 10 agreement agreement NN www-irs-gov-3280 591 11 for for IN www-irs-gov-3280 591 12 which which WDT www-irs-gov-3280 591 13 this this DT www-irs-gov-3280 591 14 application application NN www-irs-gov-3280 591 15 is be VBZ www-irs-gov-3280 591 16 filed file VBN www-irs-gov-3280 591 17 . . . www-irs-gov-3280 592 1 ): ): NN www-irs-gov-3280 592 2 7.c 7.c CD www-irs-gov-3280 592 3 . . . www-irs-gov-3280 593 1 Volume volume NN www-irs-gov-3280 593 2 submitter submitter NN www-irs-gov-3280 593 3 specimen speciman NNS www-irs-gov-3280 593 4 plan plan NN www-irs-gov-3280 593 5 number number NN www-irs-gov-3280 593 6 ( ( -LRB- www-irs-gov-3280 593 7 Each each DT www-irs-gov-3280 593 8 of of IN www-irs-gov-3280 593 9 the the DT www-irs-gov-3280 593 10 volume volume NN www-irs-gov-3280 593 11 submitter submitter NN www-irs-gov-3280 593 12 practitioner practitioner NN www-irs-gov-3280 593 13 ’s ’s NNP www-irs-gov-3280 593 14 or or CC www-irs-gov-3280 593 15 volume volume NN www-irs-gov-3280 593 16 submitter submitter NNP www-irs-gov-3280 593 17 mass mass NNP www-irs-gov-3280 593 18 submitter submitter NNP www-irs-gov-3280 593 19 ’s ’s POS www-irs-gov-3280 593 20 specimen specimen NNP www-irs-gov-3280 593 21 plans plan NNS www-irs-gov-3280 593 22 must must MD www-irs-gov-3280 593 23 be be VB www-irs-gov-3280 593 24 assigned assign VBN www-irs-gov-3280 593 25 a a DT www-irs-gov-3280 593 26 2-digit 2-digit CD www-irs-gov-3280 593 27 number number NN www-irs-gov-3280 593 28 , , , www-irs-gov-3280 593 29 starting start VBG www-irs-gov-3280 593 30 with with IN www-irs-gov-3280 593 31 01 01 CD www-irs-gov-3280 593 32 . . . www-irs-gov-3280 594 1 Enter enter VB www-irs-gov-3280 594 2 the the DT www-irs-gov-3280 594 3 number number NN www-irs-gov-3280 594 4 you -PRON- PRP www-irs-gov-3280 594 5 have have VBP www-irs-gov-3280 594 6 assigned assign VBN www-irs-gov-3280 594 7 to to IN www-irs-gov-3280 594 8 the the DT www-irs-gov-3280 594 9 specimen specimen NNP www-irs-gov-3280 594 10 plan plan NN www-irs-gov-3280 594 11 for for IN www-irs-gov-3280 594 12 which which WDT www-irs-gov-3280 594 13 this this DT www-irs-gov-3280 594 14 application application NN www-irs-gov-3280 594 15 is be VBZ www-irs-gov-3280 594 16 filed file VBN www-irs-gov-3280 594 17 . . . www-irs-gov-3280 595 1 ): ): NNP www-irs-gov-3280 595 2 7.d 7.d CD www-irs-gov-3280 595 3 . . . www-irs-gov-3280 596 1 Volume volume NN www-irs-gov-3280 596 2 submitter submitter NN www-irs-gov-3280 596 3 plan plan NN www-irs-gov-3280 596 4 adoption adoption NN www-irs-gov-3280 596 5 agreement agreement NN www-irs-gov-3280 596 6 number number NN www-irs-gov-3280 596 7 , , , www-irs-gov-3280 596 8 if if IN www-irs-gov-3280 596 9 applicable applicable JJ www-irs-gov-3280 596 10 ( ( -LRB- www-irs-gov-3280 596 11 Each each DT www-irs-gov-3280 596 12 different different JJ www-irs-gov-3280 596 13 adoption adoption NN www-irs-gov-3280 596 14 agreement agreement NN www-irs-gov-3280 596 15 associated associate VBN www-irs-gov-3280 596 16 with with IN www-irs-gov-3280 596 17 a a DT www-irs-gov-3280 596 18 single single JJ www-irs-gov-3280 596 19 specimen speciman NNS www-irs-gov-3280 596 20 plan plan NN www-irs-gov-3280 596 21 must must MD www-irs-gov-3280 596 22 be be VB www-irs-gov-3280 596 23 assigned assign VBN www-irs-gov-3280 596 24 a a DT www-irs-gov-3280 596 25 3-digit 3-digit CD www-irs-gov-3280 596 26 number number NN www-irs-gov-3280 596 27 , , , www-irs-gov-3280 596 28 beginning begin VBG www-irs-gov-3280 596 29 with with IN www-irs-gov-3280 596 30 001 001 CD www-irs-gov-3280 596 31 . . . www-irs-gov-3280 597 1 Enter enter VB www-irs-gov-3280 597 2 the the DT www-irs-gov-3280 597 3 number number NN www-irs-gov-3280 597 4 you -PRON- PRP www-irs-gov-3280 597 5 have have VBP www-irs-gov-3280 597 6 assigned assign VBN www-irs-gov-3280 597 7 to to IN www-irs-gov-3280 597 8 the the DT www-irs-gov-3280 597 9 adoption adoption NN www-irs-gov-3280 597 10 agreement agreement NN www-irs-gov-3280 597 11 for for IN www-irs-gov-3280 597 12 which which WDT www-irs-gov-3280 597 13 this this DT www-irs-gov-3280 597 14 application application NN www-irs-gov-3280 597 15 is be VBZ www-irs-gov-3280 597 16 filed file VBN www-irs-gov-3280 597 17 . . . www-irs-gov-3280 598 1 ): ): NN www-irs-gov-3280 598 2 8 8 CD www-irs-gov-3280 598 3 . . . www-irs-gov-3280 599 1 If if IN www-irs-gov-3280 599 2 4.e 4.e CD www-irs-gov-3280 599 3 . . . www-irs-gov-3280 600 1 or or CC www-irs-gov-3280 600 2 4.f 4.f CD www-irs-gov-3280 600 3 . . . www-irs-gov-3280 601 1 is be VBZ www-irs-gov-3280 601 2 checked check VBN www-irs-gov-3280 601 3 , , , www-irs-gov-3280 601 4 complete complete VB www-irs-gov-3280 601 5 the the DT www-irs-gov-3280 601 6 following follow VBG www-irs-gov-3280 601 7 information information NN www-irs-gov-3280 601 8 for for IN www-irs-gov-3280 601 9 the the DT www-irs-gov-3280 601 10 mass mass NN www-irs-gov-3280 601 11 submitter submitter NN www-irs-gov-3280 601 12 ’s ’s POS www-irs-gov-3280 601 13 plan plan NN www-irs-gov-3280 601 14 on on IN www-irs-gov-3280 601 15 which which WDT www-irs-gov-3280 601 16 this this DT www-irs-gov-3280 601 17 application application NN www-irs-gov-3280 601 18 is be VBZ www-irs-gov-3280 601 19 based base VBN www-irs-gov-3280 601 20 , , , 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NN www-irs-gov-3280 602 1 Name name NN www-irs-gov-3280 602 2 of of IN www-irs-gov-3280 602 3 mass mass NN www-irs-gov-3280 602 4 submitter submitter NN www-irs-gov-3280 602 5 : : : www-irs-gov-3280 602 6 b. b. NNP www-irs-gov-3280 603 1 File file NN www-irs-gov-3280 603 2 folder folder NN www-irs-gov-3280 603 3 number number NN www-irs-gov-3280 603 4 : : : www-irs-gov-3280 603 5 c. c. NNP www-irs-gov-3280 603 6 Letter Letter NNP www-irs-gov-3280 603 7 serial serial JJ www-irs-gov-3280 603 8 number number NN www-irs-gov-3280 603 9 : : : www-irs-gov-3280 603 10 d. d. NNP www-irs-gov-3280 603 11 Date Date NNP www-irs-gov-3280 603 12 of of IN www-irs-gov-3280 603 13 letter letter NN www-irs-gov-3280 603 14 : : : www-irs-gov-3280 603 15 e. e. NNP www-irs-gov-3280 603 16 Basic basic JJ www-irs-gov-3280 603 17 plan plan NN www-irs-gov-3280 603 18 document document NN www-irs-gov-3280 603 19 number number NN www-irs-gov-3280 603 20 or or CC www-irs-gov-3280 603 21 specimen speciman NNS www-irs-gov-3280 603 22 plan plan NN www-irs-gov-3280 603 23 number number NN www-irs-gov-3280 603 24 ( ( -LRB- www-irs-gov-3280 603 25 if if IN www-irs-gov-3280 603 26 b b NN www-irs-gov-3280 603 27 , , , www-irs-gov-3280 603 28 c c NNP www-irs-gov-3280 603 29 , , , www-irs-gov-3280 603 30 and and CC www-irs-gov-3280 603 31 d d LS www-irs-gov-3280 603 32 not not RB www-irs-gov-3280 603 33 available available JJ www-irs-gov-3280 603 34 ) ) -RRB- www-irs-gov-3280 603 35 : : : www-irs-gov-3280 603 36 f. f. NNP www-irs-gov-3280 603 37 Adoption Adoption NNP www-irs-gov-3280 603 38 agreement agreement NN www-irs-gov-3280 603 39 number number NN www-irs-gov-3280 603 40 , , , www-irs-gov-3280 603 41 if if IN www-irs-gov-3280 603 42 applicable applicable JJ www-irs-gov-3280 603 43 ( ( -LRB- www-irs-gov-3280 603 44 if if IN www-irs-gov-3280 603 45 b b NN www-irs-gov-3280 603 46 , , , www-irs-gov-3280 603 47 c c NNP www-irs-gov-3280 603 48 , , , www-irs-gov-3280 603 49 and and CC www-irs-gov-3280 603 50 d d LS www-irs-gov-3280 603 51 not not RB www-irs-gov-3280 603 52 available available JJ www-irs-gov-3280 603 53 ) ) -RRB- www-irs-gov-3280 603 54 9 9 CD www-irs-gov-3280 603 55 . . . www-irs-gov-3280 604 1 Investment investment NN www-irs-gov-3280 604 2 arrangement(s arrangement(s NNP www-irs-gov-3280 604 3 ) ) -RRB- www-irs-gov-3280 604 4 permitted permit VBN www-irs-gov-3280 604 5 under under IN www-irs-gov-3280 604 6 the the DT www-irs-gov-3280 604 7 prototype prototype NN www-irs-gov-3280 604 8 or or CC www-irs-gov-3280 604 9 specimen speciman NNS www-irs-gov-3280 604 10 plan plan NN www-irs-gov-3280 604 11 : : : www-irs-gov-3280 604 12 _ _ NNP www-irs-gov-3280 604 13 _ _ NNP www-irs-gov-3280 604 14 _ _ NNP www-irs-gov-3280 604 15 _ _ NNP www-irs-gov-3280 604 16 _ _ NNP www-irs-gov-3280 604 17 a a NNP www-irs-gov-3280 604 18 . . . www-irs-gov-3280 605 1 Annuity annuity NN www-irs-gov-3280 605 2 contracts contract NNS www-irs-gov-3280 605 3 issued issue VBN www-irs-gov-3280 605 4 by by IN www-irs-gov-3280 605 5 an an DT www-irs-gov-3280 605 6 insurance insurance NN www-irs-gov-3280 605 7 company company NN www-irs-gov-3280 605 8 _ _ NNP www-irs-gov-3280 605 9 _ _ NNP www-irs-gov-3280 605 10 _ _ NNP www-irs-gov-3280 605 11 _ _ NNP www-irs-gov-3280 605 12 _ _ NNP www-irs-gov-3280 605 13 b b NNP www-irs-gov-3280 605 14 . . . www-irs-gov-3280 606 1 Custodial custodial JJ www-irs-gov-3280 606 2 accounts account NNS www-irs-gov-3280 606 3 _ _ NNP www-irs-gov-3280 606 4 _ _ NNP www-irs-gov-3280 606 5 _ _ NNP www-irs-gov-3280 606 6 _ _ NNP www-irs-gov-3280 606 7 _ _ NNP www-irs-gov-3280 606 8 c c NNP www-irs-gov-3280 606 9 . . . www-irs-gov-3280 607 1 Retirement retirement NN www-irs-gov-3280 607 2 income income NN www-irs-gov-3280 607 3 accounts account VBZ www-irs-gov-3280 607 4 10 10 CD www-irs-gov-3280 607 5 . . . www-irs-gov-3280 608 1 Type(s Type(s NNP www-irs-gov-3280 608 2 ) ) -RRB- www-irs-gov-3280 608 3 of of IN www-irs-gov-3280 608 4 contributions contribution NNS www-irs-gov-3280 608 5 permitted permit VBN www-irs-gov-3280 608 6 under under IN www-irs-gov-3280 608 7 the the DT www-irs-gov-3280 608 8 prototype prototype NN www-irs-gov-3280 608 9 or or CC www-irs-gov-3280 608 10 specimen speciman NNS www-irs-gov-3280 608 11 plan plan NN www-irs-gov-3280 608 12 : : : www-irs-gov-3280 608 13 _ _ NNP www-irs-gov-3280 608 14 _ _ NNP www-irs-gov-3280 608 15 _ _ NNP www-irs-gov-3280 608 16 _ _ NNP www-irs-gov-3280 608 17 _ _ NNP www-irs-gov-3280 608 18 a a NNP www-irs-gov-3280 608 19 . . . www-irs-gov-3280 609 1 Elective elective JJ www-irs-gov-3280 609 2 deferrals deferral NNS www-irs-gov-3280 609 3 ( ( -LRB- www-irs-gov-3280 609 4 other other JJ www-irs-gov-3280 609 5 than than IN www-irs-gov-3280 609 6 Roth Roth NNP www-irs-gov-3280 609 7 ) ) -RRB- www-irs-gov-3280 609 8 _ _ NNP www-irs-gov-3280 609 9 _ _ NNP www-irs-gov-3280 609 10 _ _ NNP www-irs-gov-3280 609 11 _ _ NNP www-irs-gov-3280 609 12 _ _ NNP www-irs-gov-3280 609 13 b b NNP www-irs-gov-3280 609 14 . . . www-irs-gov-3280 610 1 Roth Roth NNP www-irs-gov-3280 610 2 elective elective JJ www-irs-gov-3280 610 3 deferrals deferral NNS www-irs-gov-3280 610 4 _ _ NNP www-irs-gov-3280 610 5 _ _ NNP www-irs-gov-3280 610 6 _ _ NNP www-irs-gov-3280 610 7 _ _ NNP www-irs-gov-3280 610 8 _ _ NNP www-irs-gov-3280 610 9 c c NNP www-irs-gov-3280 610 10 . . . www-irs-gov-3280 611 1 After after IN www-irs-gov-3280 611 2 - - HYPH www-irs-gov-3280 611 3 tax tax NN www-irs-gov-3280 611 4 employee employee NN www-irs-gov-3280 611 5 contributions contribution NNS www-irs-gov-3280 611 6 _ _ NNP www-irs-gov-3280 611 7 _ _ NNP www-irs-gov-3280 611 8 _ _ NNP www-irs-gov-3280 611 9 _ _ NNP www-irs-gov-3280 611 10 _ _ NNP www-irs-gov-3280 611 11 d d NNP www-irs-gov-3280 611 12 . . . www-irs-gov-3280 612 1 Matching Matching NNP www-irs-gov-3280 612 2 contributions contribution NNS www-irs-gov-3280 612 3 _ _ NNP www-irs-gov-3280 612 4 _ _ NNP www-irs-gov-3280 612 5 _ _ NNP www-irs-gov-3280 612 6 _ _ NNP www-irs-gov-3280 612 7 _ _ NNP www-irs-gov-3280 612 8 e e NNP www-irs-gov-3280 612 9 . . . www-irs-gov-3280 613 1 Other other JJ www-irs-gov-3280 613 2 nonelective nonelective JJ www-irs-gov-3280 613 3 employer employer NN www-irs-gov-3280 613 4 contributions contribution NNS www-irs-gov-3280 613 5 11 11 CD www-irs-gov-3280 613 6 . . . www-irs-gov-3280 614 1 Are be VBP www-irs-gov-3280 614 2 the the DT www-irs-gov-3280 614 3 following follow VBG www-irs-gov-3280 614 4 documents document NNS www-irs-gov-3280 614 5 included include VBN www-irs-gov-3280 614 6 with with IN www-irs-gov-3280 614 7 the the DT www-irs-gov-3280 614 8 application application NN www-irs-gov-3280 614 9 : : : www-irs-gov-3280 614 10 a. a. NN www-irs-gov-3280 615 1 Basic basic JJ www-irs-gov-3280 615 2 plan plan NN www-irs-gov-3280 615 3 document document NN www-irs-gov-3280 615 4 or or CC www-irs-gov-3280 615 5 specimen speciman NNS www-irs-gov-3280 615 6 plan plan NN www-irs-gov-3280 615 7 ? ? . www-irs-gov-3280 616 1 b. b. NNP www-irs-gov-3280 617 1 Adoption adoption NN www-irs-gov-3280 617 2 agreement agreement NN www-irs-gov-3280 617 3 ( ( -LRB- www-irs-gov-3280 617 4 if if IN www-irs-gov-3280 617 5 the the DT www-irs-gov-3280 617 6 application application NN www-irs-gov-3280 617 7 is be VBZ www-irs-gov-3280 617 8 for for IN www-irs-gov-3280 617 9 a a DT www-irs-gov-3280 617 10 prototype prototype NN www-irs-gov-3280 617 11 plan plan NN www-irs-gov-3280 617 12 or or CC www-irs-gov-3280 617 13 for for IN www-irs-gov-3280 617 14 a a DT www-irs-gov-3280 617 15 specimen speciman NNS www-irs-gov-3280 617 16 plan plan NN www-irs-gov-3280 617 17 that that WDT www-irs-gov-3280 617 18 uses use VBZ www-irs-gov-3280 617 19 an an DT www-irs-gov-3280 617 20 adoption adoption NN www-irs-gov-3280 617 21 agreement agreement NN www-irs-gov-3280 617 22 ) ) -RRB- www-irs-gov-3280 617 23 ? ? . www-irs-gov-3280 618 1 12 12 CD www-irs-gov-3280 618 2 . . . www-irs-gov-3280 619 1 If if IN www-irs-gov-3280 619 2 4.a 4.a CD www-irs-gov-3280 619 3 . . . www-irs-gov-3280 620 1 or or CC www-irs-gov-3280 620 2 4.c 4.c CD www-irs-gov-3280 620 3 . . . www-irs-gov-3280 621 1 is be VBZ www-irs-gov-3280 621 2 checked check VBN www-irs-gov-3280 621 3 , , , www-irs-gov-3280 621 4 do do VBP www-irs-gov-3280 621 5 you -PRON- PRP www-irs-gov-3280 621 6 expect expect VB www-irs-gov-3280 621 7 at at IN www-irs-gov-3280 621 8 least least RBS www-irs-gov-3280 621 9 15 15 CD www-irs-gov-3280 621 10 eligible eligible JJ www-irs-gov-3280 621 11 employers employer NNS www-irs-gov-3280 621 12 to to TO www-irs-gov-3280 621 13 adopt adopt VB www-irs-gov-3280 621 14 your -PRON- PRP$ www-irs-gov-3280 621 15 § § CD www-irs-gov-3280 621 16 403(b 403(b CD www-irs-gov-3280 621 17 ) ) -RRB- www-irs-gov-3280 621 18 prototype prototype NN www-irs-gov-3280 621 19 plan plan NN www-irs-gov-3280 621 20 basic basic JJ www-irs-gov-3280 621 21 plan plan NN www-irs-gov-3280 621 22 documents(s documents(s . www-irs-gov-3280 621 23 ) ) -RRB- www-irs-gov-3280 621 24 or or CC www-irs-gov-3280 621 25 volume volume NN www-irs-gov-3280 621 26 submitter submitter NN www-irs-gov-3280 621 27 specimen specimen VBZ www-irs-gov-3280 621 28 plan(s plan(s NNP www-irs-gov-3280 621 29 ) ) -RRB- www-irs-gov-3280 621 30 ? ? . www-irs-gov-3280 622 1 13 13 CD www-irs-gov-3280 622 2 . . . www-irs-gov-3280 623 1 If if IN www-irs-gov-3280 623 2 4.b 4.b CD www-irs-gov-3280 623 3 . . . www-irs-gov-3280 624 1 or or CC www-irs-gov-3280 624 2 4.d 4.d CD www-irs-gov-3280 624 3 . . . www-irs-gov-3280 625 1 is be VBZ www-irs-gov-3280 625 2 checked check VBN www-irs-gov-3280 625 3 , , , www-irs-gov-3280 625 4 are be VBP www-irs-gov-3280 625 5 applications application NNS www-irs-gov-3280 625 6 on on IN www-irs-gov-3280 625 7 behalf behalf NN www-irs-gov-3280 625 8 of of IN www-irs-gov-3280 625 9 at at RB www-irs-gov-3280 625 10 least least RBS www-irs-gov-3280 625 11 15 15 CD www-irs-gov-3280 625 12 prototype prototype NN www-irs-gov-3280 625 13 sponsors sponsor NNS www-irs-gov-3280 625 14 or or CC www-irs-gov-3280 625 15 volume volume NN www-irs-gov-3280 625 16 submitters submitter NNS www-irs-gov-3280 625 17 who who WP www-irs-gov-3280 625 18 are be VBP www-irs-gov-3280 625 19 sponsoring sponsor VBG www-irs-gov-3280 625 20 the the DT www-irs-gov-3280 625 21 identical identical JJ www-irs-gov-3280 625 22 basic basic JJ www-irs-gov-3280 625 23 plan plan NN www-irs-gov-3280 625 24 document document NN www-irs-gov-3280 625 25 or or CC www-irs-gov-3280 625 26 specimen specimen NNP www-irs-gov-3280 625 27 plan plan NN www-irs-gov-3280 625 28 included include VBN www-irs-gov-3280 625 29 with with IN www-irs-gov-3280 625 30 this this DT www-irs-gov-3280 625 31 application application NN www-irs-gov-3280 625 32 ? ? . www-irs-gov-3280 626 1 14 14 CD www-irs-gov-3280 626 2 . . . www-irs-gov-3280 627 1 If if IN www-irs-gov-3280 627 2 the the DT www-irs-gov-3280 627 3 answer answer NN www-irs-gov-3280 627 4 to to IN www-irs-gov-3280 627 5 13 13 CD www-irs-gov-3280 627 6 is be VBZ www-irs-gov-3280 627 7 “ " `` www-irs-gov-3280 627 8 no no UH www-irs-gov-3280 627 9 , , , www-irs-gov-3280 627 10 ” " '' www-irs-gov-3280 627 11 enter enter VB www-irs-gov-3280 627 12 the the DT www-irs-gov-3280 627 13 number number NN www-irs-gov-3280 627 14 of of IN www-irs-gov-3280 627 15 the the DT www-irs-gov-3280 627 16 basic basic JJ www-irs-gov-3280 627 17 plan plan NN www-irs-gov-3280 627 18 document document NN www-irs-gov-3280 627 19 or or CC www-irs-gov-3280 627 20 specimen speciman NNS www-irs-gov-3280 627 21 plan plan NN www-irs-gov-3280 627 22 for for IN www-irs-gov-3280 627 23 which which WDT www-irs-gov-3280 627 24 the the DT www-irs-gov-3280 627 25 requirement requirement NN www-irs-gov-3280 627 26 described describe VBD www-irs-gov-3280 627 27 in in IN www-irs-gov-3280 627 28 13 13 CD www-irs-gov-3280 627 29 is be VBZ www-irs-gov-3280 627 30 met meet VBN www-irs-gov-3280 627 31 : : : www-irs-gov-3280 627 32 15 15 CD www-irs-gov-3280 627 33 . . . www-irs-gov-3280 628 1 Applicant applicant NN www-irs-gov-3280 628 2 ’s ’s POS www-irs-gov-3280 628 3 signature signature NN www-irs-gov-3280 628 4 under under IN www-irs-gov-3280 628 5 penalties penalty NNS www-irs-gov-3280 628 6 of of IN www-irs-gov-3280 628 7 perjury perjury NN www-irs-gov-3280 628 8 ( ( -LRB- www-irs-gov-3280 628 9 required require VBN www-irs-gov-3280 628 10 if if IN www-irs-gov-3280 628 11 4a 4a CD www-irs-gov-3280 628 12 , , , www-irs-gov-3280 628 13 b b NN www-irs-gov-3280 628 14 , , , www-irs-gov-3280 628 15 c c NNP www-irs-gov-3280 628 16 , , , www-irs-gov-3280 628 17 or or CC www-irs-gov-3280 628 18 d d NNP www-irs-gov-3280 628 19 checked check VBD www-irs-gov-3280 628 20 ) ) -RRB- www-irs-gov-3280 628 21 : : : www-irs-gov-3280 628 22 Under under IN www-irs-gov-3280 628 23 penalties penalty NNS www-irs-gov-3280 628 24 of of IN www-irs-gov-3280 628 25 perjury perjury NN www-irs-gov-3280 628 26 , , , www-irs-gov-3280 628 27 I -PRON- PRP www-irs-gov-3280 628 28 declare declare VBP www-irs-gov-3280 628 29 that that IN www-irs-gov-3280 628 30 I -PRON- PRP www-irs-gov-3280 628 31 have have VBP www-irs-gov-3280 628 32 examined examine VBN www-irs-gov-3280 628 33 this this DT www-irs-gov-3280 628 34 application application NN www-irs-gov-3280 628 35 , , , www-irs-gov-3280 628 36 including include VBG www-irs-gov-3280 628 37 accompanying accompany VBG www-irs-gov-3280 628 38 statements statement NNS www-irs-gov-3280 628 39 , , , www-irs-gov-3280 628 40 and and CC www-irs-gov-3280 628 41 to to IN www-irs-gov-3280 628 42 the the DT www-irs-gov-3280 628 43 best good JJS www-irs-gov-3280 628 44 of of IN www-irs-gov-3280 628 45 my -PRON- PRP$ www-irs-gov-3280 628 46 knowledge knowledge NN www-irs-gov-3280 628 47 and and CC www-irs-gov-3280 628 48 belief belief NN www-irs-gov-3280 628 49 it -PRON- PRP www-irs-gov-3280 628 50 is be VBZ www-irs-gov-3280 628 51 true true JJ www-irs-gov-3280 628 52 , , , www-irs-gov-3280 628 53 correct correct JJ www-irs-gov-3280 628 54 , , , www-irs-gov-3280 628 55 and and CC www-irs-gov-3280 628 56 complete complete JJ www-irs-gov-3280 628 57 . . . www-irs-gov-3280 629 1 Signature signature NN www-irs-gov-3280 629 2 : : : www-irs-gov-3280 629 3 Title title NN www-irs-gov-3280 629 4 : : : www-irs-gov-3280 629 5 Date date NN www-irs-gov-3280 629 6 : : : www-irs-gov-3280 629 7 16 16 CD www-irs-gov-3280 629 8 . . . www-irs-gov-3280 630 1 Prototype prototype NN www-irs-gov-3280 630 2 sponsor sponsor NN www-irs-gov-3280 630 3 ’s ’s NN www-irs-gov-3280 630 4 or or CC www-irs-gov-3280 630 5 volume volume NN www-irs-gov-3280 630 6 submitter submitter NN www-irs-gov-3280 630 7 ’s ’s NN www-irs-gov-3280 630 8 and and CC www-irs-gov-3280 630 9 mass mass NNP www-irs-gov-3280 630 10 submitter submitter NNP www-irs-gov-3280 630 11 ’s ’s POS www-irs-gov-3280 630 12 signatures signature NNS www-irs-gov-3280 630 13 under under IN www-irs-gov-3280 630 14 penalties penalty NNS www-irs-gov-3280 630 15 of of IN www-irs-gov-3280 630 16 perjury perjury NN www-irs-gov-3280 630 17 ( ( -LRB- www-irs-gov-3280 630 18 required require VBN www-irs-gov-3280 630 19 if if IN www-irs-gov-3280 630 20 4e 4e NNP www-irs-gov-3280 630 21 or or CC www-irs-gov-3280 630 22 4f 4f NNP www-irs-gov-3280 630 23 checked check VBD www-irs-gov-3280 630 24 ) ) -RRB- www-irs-gov-3280 630 25 : : : www-irs-gov-3280 630 26 Under under IN www-irs-gov-3280 630 27 penalties penalty NNS www-irs-gov-3280 630 28 of of IN www-irs-gov-3280 630 29 perjury perjury NN www-irs-gov-3280 630 30 , , , www-irs-gov-3280 630 31 I -PRON- PRP www-irs-gov-3280 630 32 declare declare VBP www-irs-gov-3280 630 33 that that IN www-irs-gov-3280 630 34 the the DT www-irs-gov-3280 630 35 prototype prototype NN www-irs-gov-3280 630 36 sponsor sponsor NN www-irs-gov-3280 630 37 or or CC www-irs-gov-3280 630 38 volume volume NN www-irs-gov-3280 630 39 submitter submitter NN www-irs-gov-3280 630 40 practitioner practitioner NN www-irs-gov-3280 630 41 identified identify VBN www-irs-gov-3280 630 42 in in IN www-irs-gov-3280 630 43 line line NN www-irs-gov-3280 630 44 2 2 CD www-irs-gov-3280 630 45 of of IN www-irs-gov-3280 630 46 this this DT www-irs-gov-3280 630 47 application application NN www-irs-gov-3280 630 48 has have VBZ www-irs-gov-3280 630 49 adopted adopt VBN www-irs-gov-3280 630 50 a a DT www-irs-gov-3280 630 51 prototype prototype NN www-irs-gov-3280 630 52 plan plan NN www-irs-gov-3280 630 53 or or CC www-irs-gov-3280 630 54 a a DT www-irs-gov-3280 630 55 specimen speciman NNS www-irs-gov-3280 630 56 plan plan NN www-irs-gov-3280 630 57 that that WDT www-irs-gov-3280 630 58 is be VBZ www-irs-gov-3280 630 59 identical identical JJ www-irs-gov-3280 630 60 to to IN www-irs-gov-3280 630 61 the the DT www-irs-gov-3280 630 62 mass mass NN www-irs-gov-3280 630 63 submitter submitter NN www-irs-gov-3280 630 64 plan plan NN www-irs-gov-3280 630 65 identified identify VBN www-irs-gov-3280 630 66 in in IN www-irs-gov-3280 630 67 line line NN www-irs-gov-3280 630 68 7 7 CD www-irs-gov-3280 630 69 , , , www-irs-gov-3280 630 70 or or CC www-irs-gov-3280 630 71 is be VBZ www-irs-gov-3280 630 72 a a DT www-irs-gov-3280 630 73 minor minor JJ www-irs-gov-3280 630 74 modifier modifier NN www-irs-gov-3280 630 75 of of IN www-irs-gov-3280 630 76 the the DT www-irs-gov-3280 630 77 mass mass NNP www-irs-gov-3280 630 78 submitter submitter NN www-irs-gov-3280 630 79 plan plan NN www-irs-gov-3280 630 80 identified identify VBN www-irs-gov-3280 630 81 in in IN www-irs-gov-3280 630 82 line line NN www-irs-gov-3280 630 83 7 7 CD www-irs-gov-3280 630 84 . . . www-irs-gov-3280 631 1 Prototype prototype NN www-irs-gov-3280 631 2 sponsor sponsor NN www-irs-gov-3280 631 3 ’s ’s NN www-irs-gov-3280 631 4 or or CC www-irs-gov-3280 631 5 volume volume NN www-irs-gov-3280 631 6 submitter submitter NN www-irs-gov-3280 631 7 ’s ’s POS www-irs-gov-3280 631 8 signature signature NN www-irs-gov-3280 631 9 : : : www-irs-gov-3280 631 10 Title title NN www-irs-gov-3280 631 11 : : : www-irs-gov-3280 631 12 Date date NN www-irs-gov-3280 631 13 : : : www-irs-gov-3280 631 14 Mass mass NN www-irs-gov-3280 631 15 submitter submitter NN www-irs-gov-3280 631 16 ’s ’s POS www-irs-gov-3280 631 17 signature signature NN www-irs-gov-3280 631 18 : : : www-irs-gov-3280 631 19 Title title NN www-irs-gov-3280 631 20 : : : www-irs-gov-3280 631 21 Date date NN www-irs-gov-3280 631 22 : : : www-irs-gov-3280 631 23 Part Part NNP www-irs-gov-3280 631 24 IV IV NNP www-irs-gov-3280 631 25 . . . www-irs-gov-3280 632 1 Items item NNS www-irs-gov-3280 632 2 of of IN www-irs-gov-3280 632 3 General General NNP www-irs-gov-3280 632 4 Interest Interest NNP www-irs-gov-3280 632 5 Announcement Announcement NNP www-irs-gov-3280 632 6 2014–14 2014–14 CD www-irs-gov-3280 632 7 Announcement announcement NN www-irs-gov-3280 632 8 and and CC www-irs-gov-3280 632 9 Reporting Reporting NNP www-irs-gov-3280 632 10 Advance Advance NNP www-irs-gov-3280 632 11 Pricing Pricing NNP www-irs-gov-3280 632 12 Agreements Agreements NNPS www-irs-gov-3280 632 13 March March NNP www-irs-gov-3280 632 14 27 27 CD www-irs-gov-3280 632 15 , , , www-irs-gov-3280 632 16 2014 2014 CD www-irs-gov-3280 632 17 This this DT www-irs-gov-3280 632 18 Announcement Announcement NNP www-irs-gov-3280 632 19 is be VBZ www-irs-gov-3280 632 20 issued issue VBN www-irs-gov-3280 632 21 pursuant pursuant JJ www-irs-gov-3280 632 22 to to IN www-irs-gov-3280 632 23 § § CD www-irs-gov-3280 632 24 521(b 521(b CD www-irs-gov-3280 632 25 ) ) -RRB- www-irs-gov-3280 632 26 of of IN www-irs-gov-3280 632 27 Pub Pub NNP www-irs-gov-3280 632 28 . . . www-irs-gov-3280 633 1 L. L. NNP www-irs-gov-3280 633 2 106–170 106–170 CD www-irs-gov-3280 633 3 , , , www-irs-gov-3280 633 4 the the DT www-irs-gov-3280 633 5 Ticket ticket NN www-irs-gov-3280 633 6 to to IN www-irs-gov-3280 633 7 Work work VB www-irs-gov-3280 633 8 and and CC www-irs-gov-3280 633 9 Work Work NNP www-irs-gov-3280 633 10 Incentives Incentives NNPS www-irs-gov-3280 633 11 Improvement Improvement NNP www-irs-gov-3280 633 12 Act Act NNP www-irs-gov-3280 633 13 of of IN www-irs-gov-3280 633 14 1999 1999 CD www-irs-gov-3280 633 15 , , , www-irs-gov-3280 633 16 which which WDT www-irs-gov-3280 633 17 requires require VBZ www-irs-gov-3280 633 18 the the DT www-irs-gov-3280 633 19 Secretary Secretary NNP www-irs-gov-3280 633 20 of of IN www-irs-gov-3280 633 21 the the DT www-irs-gov-3280 633 22 Treasury Treasury NNP www-irs-gov-3280 633 23 to to TO www-irs-gov-3280 633 24 report report VB www-irs-gov-3280 633 25 annually annually RB www-irs-gov-3280 633 26 to to IN www-irs-gov-3280 633 27 the the DT www-irs-gov-3280 633 28 public public NN www-irs-gov-3280 633 29 concerning concern VBG www-irs-gov-3280 633 30 advance advance NN www-irs-gov-3280 633 31 pricing pricing NN www-irs-gov-3280 633 32 agreements agreement NNS www-irs-gov-3280 633 33 ( ( -LRB- www-irs-gov-3280 633 34 APAs apa NNS www-irs-gov-3280 633 35 ) ) -RRB- www-irs-gov-3280 633 36 and and CC www-irs-gov-3280 633 37 the the DT www-irs-gov-3280 633 38 Advance Advance NNP www-irs-gov-3280 633 39 Pricing Pricing NNP www-irs-gov-3280 633 40 and and CC www-irs-gov-3280 633 41 Mutual Mutual NNP www-irs-gov-3280 633 42 Agreement Agreement NNP www-irs-gov-3280 633 43 ( ( -LRB- www-irs-gov-3280 633 44 APMA APMA NNP www-irs-gov-3280 633 45 ) ) -RRB- www-irs-gov-3280 633 46 Program Program NNP www-irs-gov-3280 633 47 , , , www-irs-gov-3280 633 48 formerly formerly RB www-irs-gov-3280 633 49 known know VBN www-irs-gov-3280 633 50 as as IN www-irs-gov-3280 633 51 the the DT www-irs-gov-3280 633 52 Advance Advance NNP www-irs-gov-3280 633 53 Pricing Pricing NNP www-irs-gov-3280 633 54 Agreement Agreement NNP www-irs-gov-3280 633 55 ( ( -LRB- www-irs-gov-3280 633 56 APA APA NNP www-irs-gov-3280 633 57 ) ) -RRB- www-irs-gov-3280 633 58 Program Program NNP www-irs-gov-3280 633 59 . . . www-irs-gov-3280 634 1 The the DT www-irs-gov-3280 634 2 first first JJ www-irs-gov-3280 634 3 report report NN www-irs-gov-3280 634 4 covered cover VBN www-irs-gov-3280 634 5 calendar calendar NN www-irs-gov-3280 634 6 years year NNS www-irs-gov-3280 634 7 1991 1991 CD www-irs-gov-3280 634 8 through through IN www-irs-gov-3280 634 9 1999 1999 CD www-irs-gov-3280 634 10 . . . www-irs-gov-3280 635 1 Subsequent subsequent JJ www-irs-gov-3280 635 2 reports report NNS www-irs-gov-3280 635 3 covered cover VBD www-irs-gov-3280 635 4 separately separately RB www-irs-gov-3280 635 5 each each DT www-irs-gov-3280 635 6 calendar calendar NN www-irs-gov-3280 635 7 year year NN www-irs-gov-3280 635 8 2000 2000 CD www-irs-gov-3280 635 9 through through IN www-irs-gov-3280 635 10 2012 2012 CD www-irs-gov-3280 635 11 . . . www-irs-gov-3280 636 1 This this DT www-irs-gov-3280 636 2 fifteenth fifteenth JJ www-irs-gov-3280 636 3 report report NN www-irs-gov-3280 636 4 describes describe VBZ www-irs-gov-3280 636 5 the the DT www-irs-gov-3280 636 6 experience experience NN www-irs-gov-3280 636 7 , , , www-irs-gov-3280 636 8 structure structure NN www-irs-gov-3280 636 9 , , , www-irs-gov-3280 636 10 and and CC www-irs-gov-3280 636 11 activities activity NNS www-irs-gov-3280 636 12 of of IN www-irs-gov-3280 636 13 the the DT www-irs-gov-3280 636 14 APMA APMA NNP www-irs-gov-3280 636 15 Program Program NNP www-irs-gov-3280 636 16 during during IN www-irs-gov-3280 636 17 calendar calendar NNP www-irs-gov-3280 636 18 year year NN www-irs-gov-3280 636 19 2013 2013 CD www-irs-gov-3280 636 20 . . . www-irs-gov-3280 637 1 It -PRON- PRP www-irs-gov-3280 637 2 does do VBZ www-irs-gov-3280 637 3 not not RB www-irs-gov-3280 637 4 provide provide VB www-irs-gov-3280 637 5 guidance guidance NN www-irs-gov-3280 637 6 regarding regard VBG www-irs-gov-3280 637 7 the the DT www-irs-gov-3280 637 8 application application NN www-irs-gov-3280 637 9 of of IN www-irs-gov-3280 637 10 the the DT www-irs-gov-3280 637 11 arm arm NN www-irs-gov-3280 637 12 ’s ’s POS www-irs-gov-3280 637 13 length length NN www-irs-gov-3280 637 14 standard standard NN www-irs-gov-3280 637 15 . . . www-irs-gov-3280 638 1 During during IN www-irs-gov-3280 638 2 2013 2013 CD www-irs-gov-3280 638 3 , , , www-irs-gov-3280 638 4 the the DT www-irs-gov-3280 638 5 APMA APMA NNP www-irs-gov-3280 638 6 Program Program NNP www-irs-gov-3280 638 7 continued continue VBD www-irs-gov-3280 638 8 to to TO www-irs-gov-3280 638 9 benefit benefit VB www-irs-gov-3280 638 10 from from IN www-irs-gov-3280 638 11 the the DT www-irs-gov-3280 638 12 merger merger NN www-irs-gov-3280 638 13 and and CC www-irs-gov-3280 638 14 processing processing NN www-irs-gov-3280 638 15 efficiencies efficiency NNS www-irs-gov-3280 638 16 that that WDT www-irs-gov-3280 638 17 began begin VBD www-irs-gov-3280 638 18 in in IN www-irs-gov-3280 638 19 2012 2012 CD www-irs-gov-3280 638 20 . . . www-irs-gov-3280 639 1 For for IN www-irs-gov-3280 639 2 the the DT www-irs-gov-3280 639 3 second second JJ www-irs-gov-3280 639 4 year year NN www-irs-gov-3280 639 5 in in IN www-irs-gov-3280 639 6 a a DT www-irs-gov-3280 639 7 row row NN www-irs-gov-3280 639 8 , , , www-irs-gov-3280 639 9 the the DT www-irs-gov-3280 639 10 number number NN www-irs-gov-3280 639 11 of of IN www-irs-gov-3280 639 12 executed execute VBN www-irs-gov-3280 639 13 APAs apa NNS www-irs-gov-3280 639 14 increased increase VBN www-irs-gov-3280 639 15 ( ( -LRB- www-irs-gov-3280 639 16 from from IN www-irs-gov-3280 639 17 140 140 CD www-irs-gov-3280 639 18 in in IN www-irs-gov-3280 639 19 2012 2012 CD www-irs-gov-3280 639 20 to to IN www-irs-gov-3280 639 21 145 145 CD www-irs-gov-3280 639 22 in in IN www-irs-gov-3280 639 23 2013 2013 CD www-irs-gov-3280 639 24 ) ) -RRB- www-irs-gov-3280 639 25 . . . www-irs-gov-3280 640 1 The the DT www-irs-gov-3280 640 2 median median JJ www-irs-gov-3280 640 3 completion completion NN www-irs-gov-3280 640 4 time time NN www-irs-gov-3280 640 5 fell fall VBD www-irs-gov-3280 640 6 from from IN www-irs-gov-3280 640 7 39.8 39.8 CD www-irs-gov-3280 640 8 months month NNS www-irs-gov-3280 640 9 in in IN www-irs-gov-3280 640 10 2012 2012 CD www-irs-gov-3280 640 11 to to IN www-irs-gov-3280 640 12 32.7 32.7 CD www-irs-gov-3280 640 13 months month NNS www-irs-gov-3280 640 14 in in IN www-irs-gov-3280 640 15 2013 2013 CD www-irs-gov-3280 640 16 . . . www-irs-gov-3280 641 1 The the DT www-irs-gov-3280 641 2 increase increase NN www-irs-gov-3280 641 3 in in IN www-irs-gov-3280 641 4 efficiency efficiency NN www-irs-gov-3280 641 5 is be VBZ www-irs-gov-3280 641 6 further further RB www-irs-gov-3280 641 7 illustrated illustrate VBN www-irs-gov-3280 641 8 by by IN www-irs-gov-3280 641 9 the the DT www-irs-gov-3280 641 10 fact fact NN www-irs-gov-3280 641 11 that that IN www-irs-gov-3280 641 12 the the DT www-irs-gov-3280 641 13 number number NN www-irs-gov-3280 641 14 of of IN www-irs-gov-3280 641 15 executed execute VBN www-irs-gov-3280 641 16 APAs apa NNS www-irs-gov-3280 641 17 ( ( -LRB- www-irs-gov-3280 641 18 145 145 CD www-irs-gov-3280 641 19 ) ) -RRB- www-irs-gov-3280 641 20 again again RB www-irs-gov-3280 641 21 surpassed surpass VBD www-irs-gov-3280 641 22 the the DT www-irs-gov-3280 641 23 number number NN www-irs-gov-3280 641 24 of of IN www-irs-gov-3280 641 25 applications application NNS www-irs-gov-3280 641 26 filed file VBN www-irs-gov-3280 641 27 ( ( -LRB- www-irs-gov-3280 641 28 111 111 CD www-irs-gov-3280 641 29 ) ) -RRB- www-irs-gov-3280 641 30 . . . www-irs-gov-3280 642 1 Part part NN www-irs-gov-3280 642 2 I -PRON- PRP www-irs-gov-3280 642 3 of of IN www-irs-gov-3280 642 4 this this DT www-irs-gov-3280 642 5 report report NN www-irs-gov-3280 642 6 includes include VBZ www-irs-gov-3280 642 7 information information NN www-irs-gov-3280 642 8 on on IN www-irs-gov-3280 642 9 the the DT www-irs-gov-3280 642 10 structure structure NN www-irs-gov-3280 642 11 , , , www-irs-gov-3280 642 12 composition composition NN www-irs-gov-3280 642 13 , , , www-irs-gov-3280 642 14 and and CC www-irs-gov-3280 642 15 operation operation NN www-irs-gov-3280 642 16 of of IN www-irs-gov-3280 642 17 the the DT www-irs-gov-3280 642 18 APMA APMA NNP www-irs-gov-3280 642 19 Program Program NNP www-irs-gov-3280 642 20 ; ; : www-irs-gov-3280 642 21 Part Part NNP www-irs-gov-3280 642 22 II II NNP www-irs-gov-3280 642 23 presents present VBZ www-irs-gov-3280 642 24 statistical statistical JJ www-irs-gov-3280 642 25 data datum NNS www-irs-gov-3280 642 26 for for IN www-irs-gov-3280 642 27 2013 2013 CD www-irs-gov-3280 642 28 ; ; : www-irs-gov-3280 642 29 and and CC www-irs-gov-3280 642 30 Part Part NNP www-irs-gov-3280 642 31 III III NNP www-irs-gov-3280 642 32 includes include VBZ www-irs-gov-3280 642 33 general general JJ www-irs-gov-3280 642 34 descriptions description NNS www-irs-gov-3280 642 35 of of IN www-irs-gov-3280 642 36 various various JJ www-irs-gov-3280 642 37 elements element NNS www-irs-gov-3280 642 38 of of IN www-irs-gov-3280 642 39 the the DT www-irs-gov-3280 642 40 APAs apa NNS www-irs-gov-3280 642 41 executed execute VBN www-irs-gov-3280 642 42 in in IN www-irs-gov-3280 642 43 2013 2013 CD www-irs-gov-3280 642 44 , , , www-irs-gov-3280 642 45 including include VBG www-irs-gov-3280 642 46 types type NNS www-irs-gov-3280 642 47 of of IN www-irs-gov-3280 642 48 transactions transaction NNS www-irs-gov-3280 642 49 covered cover VBN www-irs-gov-3280 642 50 , , , www-irs-gov-3280 642 51 transfer transfer NN www-irs-gov-3280 642 52 pricing pricing NN www-irs-gov-3280 642 53 methods method NNS www-irs-gov-3280 642 54 used use VBN www-irs-gov-3280 642 55 , , , www-irs-gov-3280 642 56 and and CC www-irs-gov-3280 642 57 completion completion NN www-irs-gov-3280 642 58 time time NN www-irs-gov-3280 642 59 . . . www-irs-gov-3280 643 1 Calendar Calendar NNP www-irs-gov-3280 643 2 year year NN www-irs-gov-3280 643 3 2013 2013 CD www-irs-gov-3280 643 4 provided provide VBD www-irs-gov-3280 643 5 many many JJ www-irs-gov-3280 643 6 challenges challenge NNS www-irs-gov-3280 643 7 to to IN www-irs-gov-3280 643 8 the the DT www-irs-gov-3280 643 9 leadership leadership NN www-irs-gov-3280 643 10 and and CC www-irs-gov-3280 643 11 staff staff NN www-irs-gov-3280 643 12 of of IN www-irs-gov-3280 643 13 the the DT www-irs-gov-3280 643 14 APMA APMA NNP www-irs-gov-3280 643 15 Program Program NNP www-irs-gov-3280 643 16 , , , www-irs-gov-3280 643 17 but but CC www-irs-gov-3280 643 18 as as IN www-irs-gov-3280 643 19 illustrated illustrate VBN www-irs-gov-3280 643 20 below below RB www-irs-gov-3280 643 21 , , , www-irs-gov-3280 643 22 the the DT www-irs-gov-3280 643 23 APMA APMA NNP www-irs-gov-3280 643 24 Program Program NNP www-irs-gov-3280 643 25 has have VBZ www-irs-gov-3280 643 26 achieved achieve VBN www-irs-gov-3280 643 27 many many JJ www-irs-gov-3280 643 28 of of IN www-irs-gov-3280 643 29 its -PRON- PRP$ www-irs-gov-3280 643 30 goals goal NNS www-irs-gov-3280 643 31 for for IN www-irs-gov-3280 643 32 2013 2013 CD www-irs-gov-3280 643 33 . . . www-irs-gov-3280 644 1 The the DT www-irs-gov-3280 644 2 APMA APMA NNP www-irs-gov-3280 644 3 Program Program NNP www-irs-gov-3280 644 4 expects expect VBZ www-irs-gov-3280 644 5 to to TO www-irs-gov-3280 644 6 continue continue VB www-irs-gov-3280 644 7 its -PRON- PRP$ www-irs-gov-3280 644 8 progress progress NN www-irs-gov-3280 644 9 in in IN www-irs-gov-3280 644 10 the the DT www-irs-gov-3280 644 11 years year NNS www-irs-gov-3280 644 12 to to TO www-irs-gov-3280 644 13 come come VB www-irs-gov-3280 644 14 . . . www-irs-gov-3280 645 1 Richard Richard NNP www-irs-gov-3280 645 2 J. J. NNP www-irs-gov-3280 645 3 McAlonan McAlonan NNP www-irs-gov-3280 645 4 , , , www-irs-gov-3280 645 5 Jr. Jr. NNP www-irs-gov-3280 645 6 Director Director NNP www-irs-gov-3280 645 7 , , , www-irs-gov-3280 645 8 Advance Advance NNP www-irs-gov-3280 645 9 Pricing Pricing NNP www-irs-gov-3280 645 10 and and CC www-irs-gov-3280 645 11 Mutual Mutual NNP www-irs-gov-3280 645 12 Agreement Agreement NNP www-irs-gov-3280 645 13 Program Program NNP www-irs-gov-3280 645 14 Part Part NNP www-irs-gov-3280 645 15 I. I. NNP www-irs-gov-3280 646 1 The the DT www-irs-gov-3280 646 2 APMA APMA NNP www-irs-gov-3280 646 3 Program Program NNP www-irs-gov-3280 646 4 – – : www-irs-gov-3280 646 5 Structure Structure NNP www-irs-gov-3280 646 6 , , , www-irs-gov-3280 646 7 Composition composition NN www-irs-gov-3280 646 8 , , , www-irs-gov-3280 646 9 and and CC www-irs-gov-3280 646 10 Operation Operation NNP www-irs-gov-3280 646 11 [ [ -LRB- www-irs-gov-3280 646 12 Pub Pub NNP www-irs-gov-3280 646 13 . . . www-irs-gov-3280 647 1 L. L. NNP www-irs-gov-3280 647 2 106–170 106–170 CD www-irs-gov-3280 647 3 § § CD www-irs-gov-3280 647 4 521(b)(2)(A 521(b)(2)(a CD www-irs-gov-3280 647 5 ) ) -RRB- www-irs-gov-3280 647 6 ] ] -RRB- www-irs-gov-3280 647 7 In in IN www-irs-gov-3280 647 8 February February NNP www-irs-gov-3280 647 9 of of IN www-irs-gov-3280 647 10 2012 2012 CD www-irs-gov-3280 647 11 , , , www-irs-gov-3280 647 12 the the DT www-irs-gov-3280 647 13 former former JJ www-irs-gov-3280 647 14 APA APA NNP www-irs-gov-3280 647 15 Program Program NNP www-irs-gov-3280 647 16 was be VBD www-irs-gov-3280 647 17 moved move VBN www-irs-gov-3280 647 18 from from IN www-irs-gov-3280 647 19 the the DT www-irs-gov-3280 647 20 Office Office NNP www-irs-gov-3280 647 21 of of IN www-irs-gov-3280 647 22 Chief Chief NNP www-irs-gov-3280 647 23 Counsel Counsel NNP www-irs-gov-3280 647 24 to to IN www-irs-gov-3280 647 25 the the DT www-irs-gov-3280 647 26 Office Office NNP www-irs-gov-3280 647 27 of of IN www-irs-gov-3280 647 28 Transfer Transfer NNP www-irs-gov-3280 647 29 Pricing Pricing NNP www-irs-gov-3280 647 30 Operations Operations NNPS www-irs-gov-3280 647 31 , , , www-irs-gov-3280 647 32 Large Large NNP www-irs-gov-3280 647 33 Business Business NNP www-irs-gov-3280 647 34 and and CC www-irs-gov-3280 647 35 International International NNP www-irs-gov-3280 647 36 Division Division NNP www-irs-gov-3280 647 37 of of IN www-irs-gov-3280 647 38 the the DT www-irs-gov-3280 647 39 IRS IRS NNP www-irs-gov-3280 647 40 ( ( -LRB- www-irs-gov-3280 647 41 TPO TPO NNP www-irs-gov-3280 647 42 ) ) -RRB- www-irs-gov-3280 647 43 and and CC www-irs-gov-3280 647 44 combined combine VBN www-irs-gov-3280 647 45 with with IN www-irs-gov-3280 647 46 the the DT www-irs-gov-3280 647 47 United United NNP www-irs-gov-3280 647 48 States States NNP www-irs-gov-3280 647 49 Competent Competent NNP www-irs-gov-3280 647 50 Authority Authority NNP www-irs-gov-3280 647 51 ( ( -LRB- www-irs-gov-3280 647 52 USCA USCA NNP www-irs-gov-3280 647 53 ) ) -RRB- www-irs-gov-3280 647 54 staff staff NN www-irs-gov-3280 647 55 responsible responsible JJ www-irs-gov-3280 647 56 for for IN www-irs-gov-3280 647 57 transfer transfer NN www-irs-gov-3280 647 58 pricing pricing NN www-irs-gov-3280 647 59 cases case NNS www-irs-gov-3280 647 60 , , , www-irs-gov-3280 647 61 thereby thereby RB www-irs-gov-3280 647 62 forming form VBG www-irs-gov-3280 647 63 the the DT www-irs-gov-3280 647 64 Advance Advance NNP www-irs-gov-3280 647 65 Pricing Pricing NNP www-irs-gov-3280 647 66 and and CC www-irs-gov-3280 647 67 Mutual Mutual NNP www-irs-gov-3280 647 68 Agreement Agreement NNP www-irs-gov-3280 647 69 ( ( -LRB- www-irs-gov-3280 647 70 APMA APMA NNP www-irs-gov-3280 647 71 ) ) -RRB- www-irs-gov-3280 647 72 Program Program NNP www-irs-gov-3280 647 73 . . . www-irs-gov-3280 648 1 The the DT www-irs-gov-3280 648 2 APMA APMA NNP www-irs-gov-3280 648 3 Program Program NNP www-irs-gov-3280 648 4 Director Director NNP www-irs-gov-3280 648 5 , , , www-irs-gov-3280 648 6 Richard Richard NNP www-irs-gov-3280 648 7 McAlonan McAlonan NNP www-irs-gov-3280 648 8 , , , www-irs-gov-3280 648 9 joined join VBD www-irs-gov-3280 648 10 the the DT www-irs-gov-3280 648 11 Program Program NNP www-irs-gov-3280 648 12 in in IN www-irs-gov-3280 648 13 May May NNP www-irs-gov-3280 648 14 of of IN www-irs-gov-3280 648 15 2012 2012 CD www-irs-gov-3280 648 16 . . . www-irs-gov-3280 649 1 After after IN www-irs-gov-3280 649 2 the the DT www-irs-gov-3280 649 3 formation formation NN www-irs-gov-3280 649 4 of of IN www-irs-gov-3280 649 5 the the DT www-irs-gov-3280 649 6 APMA APMA NNP www-irs-gov-3280 649 7 Program Program NNP www-irs-gov-3280 649 8 , , , www-irs-gov-3280 649 9 the the DT www-irs-gov-3280 649 10 team team NN www-irs-gov-3280 649 11 that that WDT www-irs-gov-3280 649 12 developed develop VBD www-irs-gov-3280 649 13 the the DT www-irs-gov-3280 649 14 IRS IRS NNP www-irs-gov-3280 649 15 position position NN www-irs-gov-3280 649 16 in in IN www-irs-gov-3280 649 17 a a DT www-irs-gov-3280 649 18 bilateral bilateral JJ www-irs-gov-3280 649 19 or or CC www-irs-gov-3280 649 20 multilateral multilateral JJ www-irs-gov-3280 649 21 case case NN www-irs-gov-3280 649 22 and and CC www-irs-gov-3280 649 23 finalized finalize VBD www-irs-gov-3280 649 24 the the DT www-irs-gov-3280 649 25 APA apa NN www-irs-gov-3280 649 26 with with IN www-irs-gov-3280 649 27 the the DT www-irs-gov-3280 649 28 taxpayer taxpayer NN www-irs-gov-3280 649 29 also also RB www-irs-gov-3280 649 30 became become VBD www-irs-gov-3280 649 31 responsible responsible JJ www-irs-gov-3280 649 32 for for IN www-irs-gov-3280 649 33 discussing discuss VBG www-irs-gov-3280 649 34 the the DT www-irs-gov-3280 649 35 case case NN www-irs-gov-3280 649 36 and and CC www-irs-gov-3280 649 37 obtaining obtain VBG www-irs-gov-3280 649 38 an an DT www-irs-gov-3280 649 39 agreement agreement NN www-irs-gov-3280 649 40 with with IN www-irs-gov-3280 649 41 the the DT www-irs-gov-3280 649 42 treaty treaty NN www-irs-gov-3280 649 43 partner partner NN www-irs-gov-3280 649 44 . . . www-irs-gov-3280 650 1 This this DT www-irs-gov-3280 650 2 compression compression NN www-irs-gov-3280 650 3 of of IN www-irs-gov-3280 650 4 functions function NNS www-irs-gov-3280 650 5 into into IN www-irs-gov-3280 650 6 a a DT www-irs-gov-3280 650 7 single single JJ www-irs-gov-3280 650 8 APA apa NN www-irs-gov-3280 650 9 team team NN www-irs-gov-3280 650 10 has have VBZ www-irs-gov-3280 650 11 helped help VBN www-irs-gov-3280 650 12 to to TO www-irs-gov-3280 650 13 eliminate eliminate VB www-irs-gov-3280 650 14 inefficiencies inefficiency NNS www-irs-gov-3280 650 15 and and CC www-irs-gov-3280 650 16 decreased decrease VBD www-irs-gov-3280 650 17 the the DT www-irs-gov-3280 650 18 amount amount NN www-irs-gov-3280 650 19 of of IN www-irs-gov-3280 650 20 time time NN www-irs-gov-3280 650 21 it -PRON- PRP www-irs-gov-3280 650 22 takes take VBZ www-irs-gov-3280 650 23 to to TO www-irs-gov-3280 650 24 reach reach VB www-irs-gov-3280 650 25 resolution resolution NN www-irs-gov-3280 650 26 once once IN www-irs-gov-3280 650 27 a a DT www-irs-gov-3280 650 28 case case NN www-irs-gov-3280 650 29 is be VBZ www-irs-gov-3280 650 30 set set VBN www-irs-gov-3280 650 31 for for IN www-irs-gov-3280 650 32 discussion discussion NN www-irs-gov-3280 650 33 with with IN www-irs-gov-3280 650 34 the the DT www-irs-gov-3280 650 35 treaty treaty NN www-irs-gov-3280 650 36 partner partner NN www-irs-gov-3280 650 37 . . . www-irs-gov-3280 651 1 As as IN www-irs-gov-3280 651 2 of of IN www-irs-gov-3280 651 3 the the DT www-irs-gov-3280 651 4 date date NN www-irs-gov-3280 651 5 of of IN www-irs-gov-3280 651 6 this this DT www-irs-gov-3280 651 7 report report NN www-irs-gov-3280 651 8 , , , www-irs-gov-3280 651 9 the the DT www-irs-gov-3280 651 10 APMA APMA NNP www-irs-gov-3280 651 11 Program Program NNP www-irs-gov-3280 651 12 is be VBZ www-irs-gov-3280 651 13 comprised comprise VBN www-irs-gov-3280 651 14 of of IN www-irs-gov-3280 651 15 55 55 CD www-irs-gov-3280 651 16 team team NN www-irs-gov-3280 651 17 leaders leader NNS www-irs-gov-3280 651 18 , , , www-irs-gov-3280 651 19 26 26 CD www-irs-gov-3280 651 20 economists economist NNS www-irs-gov-3280 651 21 , , , www-irs-gov-3280 651 22 and and CC www-irs-gov-3280 651 23 10 10 CD www-irs-gov-3280 651 24 senior senior JJ www-irs-gov-3280 651 25 managers manager NNS www-irs-gov-3280 651 26 organized organize VBN www-irs-gov-3280 651 27 in in IN www-irs-gov-3280 651 28 10 10 CD www-irs-gov-3280 651 29 groups group NNS www-irs-gov-3280 651 30 ( ( -LRB- www-irs-gov-3280 651 31 7 7 CD www-irs-gov-3280 651 32 team team NN www-irs-gov-3280 651 33 leader leader NN www-irs-gov-3280 651 34 groups group NNS www-irs-gov-3280 651 35 and and CC www-irs-gov-3280 651 36 3 3 CD www-irs-gov-3280 651 37 economist economist NN www-irs-gov-3280 651 38 groups group NNS www-irs-gov-3280 651 39 ) ) -RRB- www-irs-gov-3280 651 40 . . . www-irs-gov-3280 652 1 The the DT www-irs-gov-3280 652 2 team team NN www-irs-gov-3280 652 3 leader leader NN www-irs-gov-3280 652 4 groups group NNS www-irs-gov-3280 652 5 are be VBP www-irs-gov-3280 652 6 organized organize VBN www-irs-gov-3280 652 7 by by IN www-irs-gov-3280 652 8 country country NN www-irs-gov-3280 652 9 with with IN www-irs-gov-3280 652 10 each each DT www-irs-gov-3280 652 11 group group NN www-irs-gov-3280 652 12 having have VBG www-irs-gov-3280 652 13 responsibility responsibility NN www-irs-gov-3280 652 14 for for IN www-irs-gov-3280 652 15 multiple multiple JJ www-irs-gov-3280 652 16 countries country NNS www-irs-gov-3280 652 17 . . . www-irs-gov-3280 653 1 Because because IN www-irs-gov-3280 653 2 of of IN www-irs-gov-3280 653 3 the the DT www-irs-gov-3280 653 4 large large JJ www-irs-gov-3280 653 5 volume volume NN www-irs-gov-3280 653 6 of of IN www-irs-gov-3280 653 7 cases case NNS www-irs-gov-3280 653 8 with with IN www-irs-gov-3280 653 9 certain certain JJ www-irs-gov-3280 653 10 treaty treaty NN www-irs-gov-3280 653 11 partners partner NNS www-irs-gov-3280 653 12 , , , www-irs-gov-3280 653 13 some some DT www-irs-gov-3280 653 14 countries country NNS www-irs-gov-3280 653 15 are be VBP www-irs-gov-3280 653 16 the the DT www-irs-gov-3280 653 17 responsibility responsibility NN www-irs-gov-3280 653 18 of of IN www-irs-gov-3280 653 19 more more JJR www-irs-gov-3280 653 20 than than IN www-irs-gov-3280 653 21 one one CD www-irs-gov-3280 653 22 group group NN www-irs-gov-3280 653 23 . . . www-irs-gov-3280 654 1 The the DT www-irs-gov-3280 654 2 APMA APMA NNP www-irs-gov-3280 654 3 Program Program NNP www-irs-gov-3280 654 4 ’s ’s POS www-irs-gov-3280 654 5 main main JJ www-irs-gov-3280 654 6 office office NN www-irs-gov-3280 654 7 is be VBZ www-irs-gov-3280 654 8 located locate VBN www-irs-gov-3280 654 9 in in IN www-irs-gov-3280 654 10 Washington Washington NNP www-irs-gov-3280 654 11 , , , www-irs-gov-3280 654 12 DC DC NNP www-irs-gov-3280 654 13 , , , www-irs-gov-3280 654 14 and and CC www-irs-gov-3280 654 15 it -PRON- PRP www-irs-gov-3280 654 16 also also RB www-irs-gov-3280 654 17 has have VBZ www-irs-gov-3280 654 18 a a DT www-irs-gov-3280 654 19 significant significant JJ www-irs-gov-3280 654 20 presence presence NN www-irs-gov-3280 654 21 in in IN www-irs-gov-3280 654 22 San San NNP www-irs-gov-3280 654 23 Francisco Francisco NNP www-irs-gov-3280 654 24 and and CC www-irs-gov-3280 654 25 the the DT www-irs-gov-3280 654 26 Los Los NNP www-irs-gov-3280 654 27 Angeles Angeles NNP www-irs-gov-3280 654 28 area area NN www-irs-gov-3280 654 29 . . . www-irs-gov-3280 655 1 During during IN www-irs-gov-3280 655 2 the the DT www-irs-gov-3280 655 3 last last JJ www-irs-gov-3280 655 4 quarter quarter NN www-irs-gov-3280 655 5 of of IN www-irs-gov-3280 655 6 2013 2013 CD www-irs-gov-3280 655 7 , , , www-irs-gov-3280 655 8 new new JJ www-irs-gov-3280 655 9 proposed propose VBN www-irs-gov-3280 655 10 revenue revenue NN www-irs-gov-3280 655 11 procedures procedure NNS www-irs-gov-3280 655 12 governing govern VBG www-irs-gov-3280 655 13 APA apa NN www-irs-gov-3280 655 14 applications application NNS www-irs-gov-3280 655 15 and and CC www-irs-gov-3280 655 16 MAP MAP NNP www-irs-gov-3280 655 17 applications application NNS www-irs-gov-3280 655 18 were be VBD www-irs-gov-3280 655 19 released release VBN www-irs-gov-3280 655 20 for for IN www-irs-gov-3280 655 21 public public JJ www-irs-gov-3280 655 22 comment comment NN www-irs-gov-3280 655 23 in in IN www-irs-gov-3280 655 24 Notice Notice NNP www-irs-gov-3280 655 25 2013–79 2013–79 CD www-irs-gov-3280 655 26 , , , www-irs-gov-3280 655 27 2013–50 2013–50 CD www-irs-gov-3280 655 28 I.R.B. I.R.B. NNP www-irs-gov-3280 656 1 653 653 CD www-irs-gov-3280 656 2 , , , www-irs-gov-3280 656 3 and and CC www-irs-gov-3280 656 4 Notice Notice NNP www-irs-gov-3280 656 5 2013–78 2013–78 CD www-irs-gov-3280 656 6 , , , www-irs-gov-3280 656 7 2013–50 2013–50 CD www-irs-gov-3280 656 8 I.R.B. I.R.B. NNP www-irs-gov-3280 657 1 633 633 CD www-irs-gov-3280 657 2 , , , www-irs-gov-3280 657 3 respectively respectively RB www-irs-gov-3280 657 4 . . . www-irs-gov-3280 658 1 These these DT www-irs-gov-3280 658 2 proposed propose VBN www-irs-gov-3280 658 3 revenue revenue NN www-irs-gov-3280 658 4 procedures procedure NNS www-irs-gov-3280 658 5 reflect reflect VBP www-irs-gov-3280 658 6 the the DT www-irs-gov-3280 658 7 changes change NNS www-irs-gov-3280 658 8 in in IN www-irs-gov-3280 658 9 APMA APMA NNP www-irs-gov-3280 658 10 ’s ’s POS www-irs-gov-3280 658 11 structure structure NN www-irs-gov-3280 658 12 , , , www-irs-gov-3280 658 13 and and CC www-irs-gov-3280 658 14 more more RBR www-irs-gov-3280 658 15 importantly importantly RB www-irs-gov-3280 658 16 , , , www-irs-gov-3280 658 17 were be VBD www-irs-gov-3280 658 18 informed inform VBN www-irs-gov-3280 658 19 by by IN www-irs-gov-3280 658 20 the the DT www-irs-gov-3280 658 21 cumulative cumulative JJ www-irs-gov-3280 658 22 experience experience NN www-irs-gov-3280 658 23 of of IN www-irs-gov-3280 658 24 more more JJR www-irs-gov-3280 658 25 than than IN www-irs-gov-3280 658 26 20 20 CD www-irs-gov-3280 658 27 years year NNS www-irs-gov-3280 658 28 of of IN www-irs-gov-3280 658 29 APA apa NN www-irs-gov-3280 658 30 practice practice NN www-irs-gov-3280 658 31 in in IN www-irs-gov-3280 658 32 the the DT www-irs-gov-3280 658 33 United United NNP www-irs-gov-3280 658 34 States States NNP www-irs-gov-3280 658 35 , , , www-irs-gov-3280 658 36 which which WDT www-irs-gov-3280 658 37 has have VBZ www-irs-gov-3280 658 38 produced produce VBN www-irs-gov-3280 658 39 more more JJR www-irs-gov-3280 658 40 than than IN www-irs-gov-3280 658 41 eleven eleven CD www-irs-gov-3280 658 42 hundred hundred CD www-irs-gov-3280 658 43 unilateral unilateral JJ www-irs-gov-3280 658 44 and and CC www-irs-gov-3280 658 45 bilateral bilateral JJ www-irs-gov-3280 658 46 agreements agreement NNS www-irs-gov-3280 658 47 since since IN www-irs-gov-3280 658 48 1991 1991 CD www-irs-gov-3280 658 49 . . . www-irs-gov-3280 659 1 The the DT www-irs-gov-3280 659 2 model model NN www-irs-gov-3280 659 3 APA apa NN www-irs-gov-3280 659 4 agreement agreement NN www-irs-gov-3280 659 5 , , , www-irs-gov-3280 659 6 which which WDT www-irs-gov-3280 659 7 was be VBD www-irs-gov-3280 659 8 last last RB www-irs-gov-3280 659 9 revised revise VBN www-irs-gov-3280 659 10 significantly significantly RB www-irs-gov-3280 659 11 in in IN www-irs-gov-3280 659 12 2009 2009 CD www-irs-gov-3280 659 13 and and CC www-irs-gov-3280 659 14 is be VBZ www-irs-gov-3280 659 15 currently currently RB www-irs-gov-3280 659 16 under under IN www-irs-gov-3280 659 17 review review NN www-irs-gov-3280 659 18 for for IN www-irs-gov-3280 659 19 future future JJ www-irs-gov-3280 659 20 changes change NNS www-irs-gov-3280 659 21 , , , www-irs-gov-3280 659 22 appears appear VBZ www-irs-gov-3280 659 23 in in IN www-irs-gov-3280 659 24 this this DT www-irs-gov-3280 659 25 report report NN www-irs-gov-3280 659 26 as as IN www-irs-gov-3280 659 27 Appendix Appendix NNP www-irs-gov-3280 659 28 1 1 CD www-irs-gov-3280 659 29 . . . www-irs-gov-3280 660 1 See see VB www-irs-gov-3280 660 2 Pub Pub NNP www-irs-gov-3280 660 3 . . . www-irs-gov-3280 661 1 L. L. NNP www-irs-gov-3280 661 2 106 106 CD www-irs-gov-3280 661 3 - - SYM www-irs-gov-3280 661 4 170 170 CD www-irs-gov-3280 661 5 § § CD www-irs-gov-3280 661 6 521(b)(2)(B 521(b)(2)(b CD www-irs-gov-3280 661 7 ) ) -RRB- www-irs-gov-3280 661 8 . . . www-irs-gov-3280 662 1 A a DT www-irs-gov-3280 662 2 list list NN www-irs-gov-3280 662 3 of of IN www-irs-gov-3280 662 4 primary primary JJ www-irs-gov-3280 662 5 APMA APMA NNP www-irs-gov-3280 662 6 contacts contact NNS www-irs-gov-3280 662 7 is be VBZ www-irs-gov-3280 662 8 included include VBN www-irs-gov-3280 662 9 as as IN www-irs-gov-3280 662 10 Appendix Appendix NNP www-irs-gov-3280 662 11 2 2 CD www-irs-gov-3280 662 12 . . . www-irs-gov-3280 663 1 Part Part NNP www-irs-gov-3280 663 2 II II NNP www-irs-gov-3280 663 3 . . . www-irs-gov-3280 664 1 APMA APMA NNP www-irs-gov-3280 664 2 Program Program NNP www-irs-gov-3280 664 3 Statistical Statistical NNP www-irs-gov-3280 664 4 Data Data NNPS www-irs-gov-3280 664 5     _SP www-irs-gov-3280 664 6 [ [ -LRB- www-irs-gov-3280 664 7 Pub Pub NNP www-irs-gov-3280 664 8 . . . www-irs-gov-3280 665 1 L. L. NNP www-irs-gov-3280 665 2 106–170 106–170 CD www-irs-gov-3280 665 3 § § CD www-irs-gov-3280 665 4 521(b)(2)(C)(i 521(b)(2)(c)(i CD www-irs-gov-3280 665 5 – – : www-irs-gov-3280 665 6 viii viii NN www-irs-gov-3280 665 7 ) ) -RRB- www-irs-gov-3280 665 8 ] ] -RRB- www-irs-gov-3280 665 9     _SP www-irs-gov-3280 665 10 Table table NN www-irs-gov-3280 665 11 1 1 CD www-irs-gov-3280 665 12 : : : www-irs-gov-3280 665 13 APA apa NN www-irs-gov-3280 665 14 Applications Applications NNPS www-irs-gov-3280 665 15 Filed file VBN www-irs-gov-3280 665 16 § § CD www-irs-gov-3280 665 17 521(b)(2)(C)(i 521(b)(2)(c)(i CD www-irs-gov-3280 665 18 ) ) -RRB- www-irs-gov-3280 665 19     _SP www-irs-gov-3280 665 20 Unilateral Unilateral NNP www-irs-gov-3280 665 21 Bilateral Bilateral NNP www-irs-gov-3280 665 22 Multilateral Multilateral NNP www-irs-gov-3280 665 23 Total Total NNP www-irs-gov-3280 665 24 Filed file VBD www-irs-gov-3280 665 25 1991–1999[a 1991–1999[a CD www-irs-gov-3280 665 26 ] ] -RRB- www-irs-gov-3280 665 27             _SP www-irs-gov-3280 665 28 401 401 CD www-irs-gov-3280 665 29 Filed file VBD www-irs-gov-3280 665 30 2000–2012 2000–2012 CD www-irs-gov-3280 665 31 439 439 CD www-irs-gov-3280 665 32 904 904 CD www-irs-gov-3280 665 33 1 1 CD www-irs-gov-3280 665 34 1344 1344 CD www-irs-gov-3280 665 35 Filed file VBN www-irs-gov-3280 665 36 in in IN www-irs-gov-3280 665 37 2013 2013 CD www-irs-gov-3280 665 38 20 20 CD www-irs-gov-3280 665 39 89 89 CD www-irs-gov-3280 665 40 2 2 CD www-irs-gov-3280 665 41 111 111 CD www-irs-gov-3280 665 42 Total Total NNP www-irs-gov-3280 665 43 Filed file VBN www-irs-gov-3280 665 44 1991 1991 CD www-irs-gov-3280 665 45 - - SYM www-irs-gov-3280 665 46 2013 2013 CD www-irs-gov-3280 665 47             _SP www-irs-gov-3280 665 48 1856 1856 CD www-irs-gov-3280 665 49 [ [ -LRB- www-irs-gov-3280 665 50 a a DT www-irs-gov-3280 665 51 ] ] -RRB- www-irs-gov-3280 665 52 The the DT www-irs-gov-3280 665 53 first first JJ www-irs-gov-3280 665 54 APA APA NNP www-irs-gov-3280 665 55 Statutory Statutory NNP www-irs-gov-3280 665 56 Report Report NNP www-irs-gov-3280 665 57 , , , www-irs-gov-3280 665 58 which which WDT www-irs-gov-3280 665 59 compiled compile VBD www-irs-gov-3280 665 60 APA APA NNP www-irs-gov-3280 665 61 data datum NNS www-irs-gov-3280 665 62 from from IN www-irs-gov-3280 665 63 1991–1999 1991–1999 CD www-irs-gov-3280 665 64 , , , www-irs-gov-3280 665 65 did do VBD www-irs-gov-3280 665 66 not not RB www-irs-gov-3280 665 67 report report VB www-irs-gov-3280 665 68 the the DT www-irs-gov-3280 665 69 cumulative cumulative JJ www-irs-gov-3280 665 70 number number NN www-irs-gov-3280 665 71 of of IN www-irs-gov-3280 665 72 applications application NNS www-irs-gov-3280 665 73 for for IN www-irs-gov-3280 665 74 those those DT www-irs-gov-3280 665 75 years year NNS www-irs-gov-3280 665 76 by by IN www-irs-gov-3280 665 77 submission submission NN www-irs-gov-3280 665 78 type type NN www-irs-gov-3280 665 79 , , , www-irs-gov-3280 665 80 so so IN www-irs-gov-3280 665 81 the the DT www-irs-gov-3280 665 82 cumulative cumulative JJ www-irs-gov-3280 665 83 totals total NNS www-irs-gov-3280 665 84 can can MD www-irs-gov-3280 665 85 not not RB www-irs-gov-3280 665 86 be be VB www-irs-gov-3280 665 87 reported report VBN www-irs-gov-3280 665 88 in in IN www-irs-gov-3280 665 89 that that DT www-irs-gov-3280 665 90 manner manner NN www-irs-gov-3280 665 91 . . . www-irs-gov-3280 666 1 The the DT www-irs-gov-3280 666 2 111 111 CD www-irs-gov-3280 666 3 APA APA NNP www-irs-gov-3280 666 4 applications application NNS www-irs-gov-3280 666 5 received receive VBN www-irs-gov-3280 666 6 during during IN www-irs-gov-3280 666 7 2013 2013 CD www-irs-gov-3280 666 8 , , , www-irs-gov-3280 666 9 represent represent VBP www-irs-gov-3280 666 10 a a DT www-irs-gov-3280 666 11 slight slight JJ www-irs-gov-3280 666 12 decrease decrease NN www-irs-gov-3280 666 13 from from IN www-irs-gov-3280 666 14 the the DT www-irs-gov-3280 666 15 126 126 CD www-irs-gov-3280 666 16 received receive VBN www-irs-gov-3280 666 17 in in IN www-irs-gov-3280 666 18 2012 2012 CD www-irs-gov-3280 666 19 . . . www-irs-gov-3280 667 1 The the DT www-irs-gov-3280 667 2 table table NN www-irs-gov-3280 667 3 above above RB www-irs-gov-3280 667 4 illustrates illustrate VBZ www-irs-gov-3280 667 5 the the DT www-irs-gov-3280 667 6 number number NN www-irs-gov-3280 667 7 of of IN www-irs-gov-3280 667 8 applications application NNS www-irs-gov-3280 667 9 filed file VBN www-irs-gov-3280 667 10 per per IN www-irs-gov-3280 667 11 year year NN www-irs-gov-3280 667 12 ; ; : www-irs-gov-3280 667 13 however however RB www-irs-gov-3280 667 14 , , , www-irs-gov-3280 667 15 the the DT www-irs-gov-3280 667 16 table table NN www-irs-gov-3280 667 17 does do VBZ www-irs-gov-3280 667 18 not not RB www-irs-gov-3280 667 19 include include VB www-irs-gov-3280 667 20 situations situation NNS www-irs-gov-3280 667 21 in in IN www-irs-gov-3280 667 22 which which WDT www-irs-gov-3280 667 23 the the DT www-irs-gov-3280 667 24 taxpayer taxpayer NN www-irs-gov-3280 667 25 has have VBZ www-irs-gov-3280 667 26 paid pay VBN www-irs-gov-3280 667 27 a a DT www-irs-gov-3280 667 28 user user NN www-irs-gov-3280 667 29 fee fee NN www-irs-gov-3280 667 30 but but CC www-irs-gov-3280 667 31 has have VBZ www-irs-gov-3280 667 32 not not RB www-irs-gov-3280 667 33 yet yet RB www-irs-gov-3280 667 34 submitted submit VBN www-irs-gov-3280 667 35 a a DT www-irs-gov-3280 667 36 substantially substantially RB www-irs-gov-3280 667 37 complete complete JJ www-irs-gov-3280 667 38 APA apa NN www-irs-gov-3280 667 39 request request NN www-irs-gov-3280 667 40 . . . www-irs-gov-3280 668 1 As as IN www-irs-gov-3280 668 2 of of IN www-irs-gov-3280 668 3 December December NNP www-irs-gov-3280 668 4 31 31 CD www-irs-gov-3280 668 5 , , , www-irs-gov-3280 668 6 2013 2013 CD www-irs-gov-3280 668 7 , , , www-irs-gov-3280 668 8 APMA APMA NNP www-irs-gov-3280 668 9 had have VBD www-irs-gov-3280 668 10 received receive VBN www-irs-gov-3280 668 11 42 42 CD www-irs-gov-3280 668 12 user user NN www-irs-gov-3280 668 13 fee fee NN www-irs-gov-3280 668 14 filings filing NNS www-irs-gov-3280 668 15 in in IN www-irs-gov-3280 668 16 addition addition NN www-irs-gov-3280 668 17 to to IN www-irs-gov-3280 668 18 the the DT www-irs-gov-3280 668 19 111 111 CD www-irs-gov-3280 668 20 complete complete JJ www-irs-gov-3280 668 21 APA apa NN www-irs-gov-3280 668 22 applications application NNS www-irs-gov-3280 668 23 . . . www-irs-gov-3280 669 1 Almost almost RB www-irs-gov-3280 669 2 75 75 CD www-irs-gov-3280 669 3 percent percent NN www-irs-gov-3280 669 4 of of IN www-irs-gov-3280 669 5 the the DT www-irs-gov-3280 669 6 bilateral bilateral JJ www-irs-gov-3280 669 7 applications application NNS www-irs-gov-3280 669 8 filed file VBN www-irs-gov-3280 669 9 in in IN www-irs-gov-3280 669 10 2013 2013 CD www-irs-gov-3280 669 11 involved involve VBD www-irs-gov-3280 669 12 either either CC www-irs-gov-3280 669 13 Japan Japan NNP www-irs-gov-3280 669 14 or or CC www-irs-gov-3280 669 15 Canada Canada NNP www-irs-gov-3280 669 16 . . . www-irs-gov-3280 670 1 Table table NN www-irs-gov-3280 670 2 2 2 CD www-irs-gov-3280 670 3 : : : www-irs-gov-3280 670 4 Executed execute VBN www-irs-gov-3280 670 5 and and CC www-irs-gov-3280 670 6 Pending pende VBG www-irs-gov-3280 670 7 APAs apa NNS www-irs-gov-3280 670 8 § § CD www-irs-gov-3280 670 9 521(b)(2)(C)(ii 521(b)(2)(c)(ii CD www-irs-gov-3280 670 10 – – : www-irs-gov-3280 670 11 vi vi NNP www-irs-gov-3280 670 12 ) ) -RRB- www-irs-gov-3280 670 13     _SP www-irs-gov-3280 670 14 Unilateral Unilateral NNP www-irs-gov-3280 670 15 Bilateral Bilateral NNP www-irs-gov-3280 670 16 Multilateral Multilateral NNP www-irs-gov-3280 670 17 Total Total NNP www-irs-gov-3280 670 18 Total Total NNP www-irs-gov-3280 670 19 Executed execute VBN www-irs-gov-3280 670 20 1991–2012 1991–2012 CD www-irs-gov-3280 670 21 450 450 CD www-irs-gov-3280 670 22 692 692 CD www-irs-gov-3280 670 23 13 13 CD www-irs-gov-3280 670 24 1155 1155 CD www-irs-gov-3280 670 25 Total total NN www-irs-gov-3280 670 26 Executed execute VBN www-irs-gov-3280 670 27 in in IN www-irs-gov-3280 670 28 2013 2013 CD www-irs-gov-3280 670 29 39 39 CD www-irs-gov-3280 670 30 105 105 CD www-irs-gov-3280 670 31 1 1 CD www-irs-gov-3280 670 32 145 145 CD www-irs-gov-3280 670 33 Total Total NNP www-irs-gov-3280 670 34 Executed execute VBN www-irs-gov-3280 670 35 1991–2013 1991–2013 CD www-irs-gov-3280 670 36 489 489 CD www-irs-gov-3280 670 37 797 797 CD www-irs-gov-3280 670 38 14 14 CD www-irs-gov-3280 670 39 1300 1300 CD www-irs-gov-3280 670 40                     _SP www-irs-gov-3280 670 41 Total Total NNP www-irs-gov-3280 670 42 Pending pende VBG www-irs-gov-3280 670 43 51 51 CD www-irs-gov-3280 670 44 277 277 CD www-irs-gov-3280 670 45 3 3 CD www-irs-gov-3280 670 46 331 331 CD www-irs-gov-3280 670 47                     _SP www-irs-gov-3280 670 48 Renewals renewal NNS www-irs-gov-3280 670 49 Executed execute VBN www-irs-gov-3280 670 50 in in IN www-irs-gov-3280 670 51 2013 2013 CD www-irs-gov-3280 670 52 27 27 CD www-irs-gov-3280 670 53 49 49 CD www-irs-gov-3280 670 54 1 1 CD www-irs-gov-3280 670 55 77 77 CD www-irs-gov-3280 670 56 Renewals renewal NNS www-irs-gov-3280 670 57 Pending pende VBG www-irs-gov-3280 670 58 20 20 CD www-irs-gov-3280 670 59 126 126 CD www-irs-gov-3280 670 60 1 1 CD www-irs-gov-3280 670 61 147 147 CD www-irs-gov-3280 670 62 The the DT www-irs-gov-3280 670 63 APMA APMA NNP www-irs-gov-3280 670 64 Program Program NNP www-irs-gov-3280 670 65 increased increase VBD www-irs-gov-3280 670 66 the the DT www-irs-gov-3280 670 67 number number NN www-irs-gov-3280 670 68 of of IN www-irs-gov-3280 670 69 APAs apa NNS www-irs-gov-3280 670 70 executed execute VBN www-irs-gov-3280 670 71 in in IN www-irs-gov-3280 670 72 its -PRON- PRP$ www-irs-gov-3280 670 73 second second JJ www-irs-gov-3280 670 74 year year NN www-irs-gov-3280 670 75 . . . www-irs-gov-3280 671 1 The the DT www-irs-gov-3280 671 2 145 145 CD www-irs-gov-3280 671 3 APAs apa NNS www-irs-gov-3280 671 4 executed execute VBN www-irs-gov-3280 671 5 in in IN www-irs-gov-3280 671 6 2013 2013 CD www-irs-gov-3280 671 7 surpassed surpass VBD www-irs-gov-3280 671 8 the the DT www-irs-gov-3280 671 9 previous previous JJ www-irs-gov-3280 671 10 record record NN www-irs-gov-3280 671 11 of of IN www-irs-gov-3280 671 12 140 140 CD www-irs-gov-3280 671 13 executed execute VBN www-irs-gov-3280 671 14 agreements agreement NNS www-irs-gov-3280 671 15 set set VBN www-irs-gov-3280 671 16 in in IN www-irs-gov-3280 671 17 2012 2012 CD www-irs-gov-3280 671 18 . . . www-irs-gov-3280 672 1 Of of IN www-irs-gov-3280 672 2 the the DT www-irs-gov-3280 672 3 145 145 CD www-irs-gov-3280 672 4 agreements agreement NNS www-irs-gov-3280 672 5 executed execute VBN www-irs-gov-3280 672 6 in in IN www-irs-gov-3280 672 7 2013 2013 CD www-irs-gov-3280 672 8 , , , www-irs-gov-3280 672 9 68 68 CD www-irs-gov-3280 672 10 of of IN www-irs-gov-3280 672 11 the the DT www-irs-gov-3280 672 12 agreements agreement NNS www-irs-gov-3280 672 13 ( ( -LRB- www-irs-gov-3280 672 14 47 47 CD www-irs-gov-3280 672 15 percent percent NN www-irs-gov-3280 672 16 ) ) -RRB- www-irs-gov-3280 672 17 were be VBD www-irs-gov-3280 672 18 new new JJ www-irs-gov-3280 672 19 APAs apa NNS www-irs-gov-3280 672 20 ( ( -LRB- www-irs-gov-3280 672 21 i.e. i.e. FW www-irs-gov-3280 672 22 , , , www-irs-gov-3280 672 23 not not RB www-irs-gov-3280 672 24 renewal renewal JJ www-irs-gov-3280 672 25 APAs apa NNS www-irs-gov-3280 672 26 ) ) -RRB- www-irs-gov-3280 672 27 , , , www-irs-gov-3280 672 28 an an DT www-irs-gov-3280 672 29 increase increase NN www-irs-gov-3280 672 30 from from IN www-irs-gov-3280 672 31 the the DT www-irs-gov-3280 672 32 57 57 CD www-irs-gov-3280 672 33 ( ( -LRB- www-irs-gov-3280 672 34 41 41 CD www-irs-gov-3280 672 35 percent percent NN www-irs-gov-3280 672 36 ) ) -RRB- www-irs-gov-3280 672 37 new new JJ www-irs-gov-3280 672 38 APAs apa NNS www-irs-gov-3280 672 39 executed execute VBN www-irs-gov-3280 672 40 in in IN www-irs-gov-3280 672 41 2012 2012 CD www-irs-gov-3280 672 42 . . . www-irs-gov-3280 673 1 As as IN www-irs-gov-3280 673 2 the the DT www-irs-gov-3280 673 3 chart chart NN www-irs-gov-3280 673 4 above above IN www-irs-gov-3280 673 5 illustrates illustrate NNS www-irs-gov-3280 673 6 , , , www-irs-gov-3280 673 7 more more JJR www-irs-gov-3280 673 8 than than IN www-irs-gov-3280 673 9 half half NN www-irs-gov-3280 673 10 of of IN www-irs-gov-3280 673 11 the the DT www-irs-gov-3280 673 12 total total JJ www-irs-gov-3280 673 13 number number NN www-irs-gov-3280 673 14 of of IN www-irs-gov-3280 673 15 bilateral bilateral JJ www-irs-gov-3280 673 16 APAs apa NNS www-irs-gov-3280 673 17 executed execute VBN www-irs-gov-3280 673 18 in in IN www-irs-gov-3280 673 19 2013 2013 CD www-irs-gov-3280 673 20 involved involve VBD www-irs-gov-3280 673 21 the the DT www-irs-gov-3280 673 22 United United NNP www-irs-gov-3280 673 23 States States NNP www-irs-gov-3280 673 24 entering enter VBG www-irs-gov-3280 673 25 into into IN www-irs-gov-3280 673 26 a a DT www-irs-gov-3280 673 27 mutual mutual JJ www-irs-gov-3280 673 28 agreement agreement NN www-irs-gov-3280 673 29 with with IN www-irs-gov-3280 673 30 Japan Japan NNP www-irs-gov-3280 673 31 . . . www-irs-gov-3280 674 1 Canada Canada NNP www-irs-gov-3280 674 2 ’s ’s POS www-irs-gov-3280 674 3 19 19 CD www-irs-gov-3280 674 4 percent percent NN www-irs-gov-3280 674 5 also also RB www-irs-gov-3280 674 6 represents represent VBZ www-irs-gov-3280 674 7 a a DT www-irs-gov-3280 674 8 significant significant JJ www-irs-gov-3280 674 9 portion portion NN www-irs-gov-3280 674 10 of of IN www-irs-gov-3280 674 11 the the DT www-irs-gov-3280 674 12 bilateral bilateral JJ www-irs-gov-3280 674 13 agreements agreement NNS www-irs-gov-3280 674 14 . . . www-irs-gov-3280 675 1 The the DT www-irs-gov-3280 675 2 number number NN www-irs-gov-3280 675 3 of of IN www-irs-gov-3280 675 4 pending pende VBG www-irs-gov-3280 675 5 APAs apa NNS www-irs-gov-3280 675 6 decreased decrease VBD www-irs-gov-3280 675 7 in in IN www-irs-gov-3280 675 8 2013 2013 CD www-irs-gov-3280 675 9 , , , www-irs-gov-3280 675 10 primarily primarily RB www-irs-gov-3280 675 11 due due IN www-irs-gov-3280 675 12 to to IN www-irs-gov-3280 675 13 increased increase VBN www-irs-gov-3280 675 14 efficiencies efficiency NNS www-irs-gov-3280 675 15 within within IN www-irs-gov-3280 675 16 the the DT www-irs-gov-3280 675 17 new new JJ www-irs-gov-3280 675 18 APMA APMA NNP www-irs-gov-3280 675 19 Program Program NNP www-irs-gov-3280 675 20 . . . www-irs-gov-3280 676 1 While while IN www-irs-gov-3280 676 2 the the DT www-irs-gov-3280 676 3 number number NN www-irs-gov-3280 676 4 of of IN www-irs-gov-3280 676 5 pending pende VBG www-irs-gov-3280 676 6 APAs apa NNS www-irs-gov-3280 676 7 at at IN www-irs-gov-3280 676 8 the the DT www-irs-gov-3280 676 9 end end NN www-irs-gov-3280 676 10 of of IN www-irs-gov-3280 676 11 2013 2013 CD www-irs-gov-3280 676 12 was be VBD www-irs-gov-3280 676 13 still still RB www-irs-gov-3280 676 14 higher high JJR www-irs-gov-3280 676 15 than than IN www-irs-gov-3280 676 16 in in IN www-irs-gov-3280 676 17 some some DT www-irs-gov-3280 676 18 of of IN www-irs-gov-3280 676 19 the the DT www-irs-gov-3280 676 20 prior prior JJ www-irs-gov-3280 676 21 years year NNS www-irs-gov-3280 676 22 reflected reflect VBN www-irs-gov-3280 676 23 in in IN www-irs-gov-3280 676 24 the the DT www-irs-gov-3280 676 25 graph graph NN www-irs-gov-3280 676 26 above above RB www-irs-gov-3280 676 27 , , , www-irs-gov-3280 676 28 APMA APMA NNP www-irs-gov-3280 676 29 ’s ’s POS www-irs-gov-3280 676 30 streamlining streamlining NN www-irs-gov-3280 676 31 of of IN www-irs-gov-3280 676 32 internal internal JJ www-irs-gov-3280 676 33 processes process NNS www-irs-gov-3280 676 34 and and CC www-irs-gov-3280 676 35 implementation implementation NN www-irs-gov-3280 676 36 of of IN www-irs-gov-3280 676 37 new new JJ www-irs-gov-3280 676 38 procedures procedure NNS www-irs-gov-3280 676 39 are be VBP www-irs-gov-3280 676 40 expected expect VBN www-irs-gov-3280 676 41 to to TO www-irs-gov-3280 676 42 result result VB www-irs-gov-3280 676 43 in in IN www-irs-gov-3280 676 44 a a DT www-irs-gov-3280 676 45 continued continued JJ www-irs-gov-3280 676 46 decrease decrease NN www-irs-gov-3280 676 47 in in IN www-irs-gov-3280 676 48 the the DT www-irs-gov-3280 676 49 pending pende VBG www-irs-gov-3280 676 50 inventory inventory NN www-irs-gov-3280 676 51 in in IN www-irs-gov-3280 676 52 future future JJ www-irs-gov-3280 676 53 years year NNS www-irs-gov-3280 676 54 . . . www-irs-gov-3280 677 1 Table table NN www-irs-gov-3280 677 2 3 3 CD www-irs-gov-3280 677 3 : : : www-irs-gov-3280 677 4 APAs apa NNS www-irs-gov-3280 677 5 Revoked revoke VBN www-irs-gov-3280 677 6 or or CC www-irs-gov-3280 677 7 Cancelled cancel VBN www-irs-gov-3280 677 8 and and CC www-irs-gov-3280 677 9 Applications Applications NNPS www-irs-gov-3280 677 10 Withdrawn Withdrawn NNP www-irs-gov-3280 677 11 § § CD www-irs-gov-3280 677 12 521(b)(2)(C)(vii 521(b)(2)(c)(vii CD www-irs-gov-3280 677 13 ) ) -RRB- www-irs-gov-3280 677 14     _SP www-irs-gov-3280 677 15 Unilateral Unilateral NNP www-irs-gov-3280 677 16 Bilateral Bilateral NNP www-irs-gov-3280 677 17 Multilateral Multilateral NNP www-irs-gov-3280 677 18 Total Total NNP www-irs-gov-3280 677 19 Revoked Revoked NNP www-irs-gov-3280 677 20 or or CC www-irs-gov-3280 677 21 Cancelled cancel VBN www-irs-gov-3280 677 22 2013 2013 CD www-irs-gov-3280 677 23 0 0 CD www-irs-gov-3280 677 24 0 0 CD www-irs-gov-3280 677 25 0 0 CD www-irs-gov-3280 677 26 0 0 CD www-irs-gov-3280 677 27 Total total NN www-irs-gov-3280 677 28 Revoked Revoked NNP www-irs-gov-3280 677 29 or or CC www-irs-gov-3280 677 30 Cancelled cancel VBN www-irs-gov-3280 677 31 1991–2013 1991–2013 CD www-irs-gov-3280 677 32             _SP www-irs-gov-3280 677 33 11 11 CD www-irs-gov-3280 677 34                     _SP www-irs-gov-3280 677 35 Applications Applications NNPS www-irs-gov-3280 677 36 Withdrawn withdraw VBN www-irs-gov-3280 677 37 in in IN www-irs-gov-3280 677 38 2013 2013 CD www-irs-gov-3280 677 39 3 3 CD www-irs-gov-3280 677 40 6 6 CD www-irs-gov-3280 677 41 0 0 CD www-irs-gov-3280 677 42 9 9 CD www-irs-gov-3280 677 43 Total Total NNP www-irs-gov-3280 677 44 Applications Applications NNPS www-irs-gov-3280 677 45 Withdrawn Withdrawn NNP www-irs-gov-3280 677 46 1991–2013 1991–2013 CD www-irs-gov-3280 677 47             _SP www-irs-gov-3280 677 48 189 189 CD www-irs-gov-3280 677 49 Table table NN www-irs-gov-3280 677 50 4 4 CD www-irs-gov-3280 677 51 : : : www-irs-gov-3280 677 52 APAs apa NNS www-irs-gov-3280 677 53 Finalized finalize VBN www-irs-gov-3280 677 54 or or CC www-irs-gov-3280 677 55 Renewed[a renewed[a NN www-irs-gov-3280 677 56 ] ] -RRB- www-irs-gov-3280 677 57 by by IN www-irs-gov-3280 677 58 Industry industry NN www-irs-gov-3280 677 59 § § CD www-irs-gov-3280 677 60 521(b)(2)(C)(viii 521(b)(2)(c)(viii CD www-irs-gov-3280 677 61 ) ) -RRB- www-irs-gov-3280 677 62 Industry Industry NNP www-irs-gov-3280 677 63     _SP www-irs-gov-3280 677 64 Wholesale Wholesale NNP www-irs-gov-3280 677 65 / / SYM www-irs-gov-3280 677 66 Retail Retail NNP www-irs-gov-3280 677 67 Trade Trade NNP www-irs-gov-3280 677 68 60 60 CD www-irs-gov-3280 677 69 Manufacturing Manufacturing NNP www-irs-gov-3280 677 70 51 51 CD www-irs-gov-3280 677 71 Services service NNS www-irs-gov-3280 677 72 11 11 CD www-irs-gov-3280 677 73 Natural Natural NNP www-irs-gov-3280 677 74 Resources Resources NNPS www-irs-gov-3280 677 75 and and CC www-irs-gov-3280 677 76 Transportation Transportation NNP www-irs-gov-3280 677 77 9 9 CD www-irs-gov-3280 677 78 All all DT www-irs-gov-3280 677 79 Other other JJ www-irs-gov-3280 677 80 Industries Industries NNPS www-irs-gov-3280 677 81 14 14 CD www-irs-gov-3280 677 82 [ [ -LRB- www-irs-gov-3280 677 83 a a DT www-irs-gov-3280 677 84 ] ] -RRB- www-irs-gov-3280 677 85 APAs apa NNS www-irs-gov-3280 677 86 finalized finalize VBN www-irs-gov-3280 677 87 or or CC www-irs-gov-3280 677 88 renewed renew VBN www-irs-gov-3280 677 89 are be VBP www-irs-gov-3280 677 90 the the DT www-irs-gov-3280 677 91 same same JJ www-irs-gov-3280 677 92 as as IN www-irs-gov-3280 677 93 APAs apa NNS www-irs-gov-3280 677 94 executed execute VBN www-irs-gov-3280 677 95 . . . www-irs-gov-3280 678 1 Table table NN www-irs-gov-3280 678 2 4a 4a CD www-irs-gov-3280 678 3 : : : www-irs-gov-3280 678 4 Manufacturing manufacturing NN www-irs-gov-3280 678 5 APAs apa NNS www-irs-gov-3280 678 6 Finalized finalize VBN www-irs-gov-3280 678 7 or or CC www-irs-gov-3280 678 8 Renewed renew VBN www-irs-gov-3280 678 9 Manufacturing Manufacturing NNP www-irs-gov-3280 678 10     _SP www-irs-gov-3280 678 11 Transportation Transportation NNP www-irs-gov-3280 678 12 Equipment Equipment NNP www-irs-gov-3280 678 13 15 15 CD www-irs-gov-3280 678 14 Chemicals Chemicals NNPS www-irs-gov-3280 678 15 10 10 CD www-irs-gov-3280 678 16 Computer Computer NNP www-irs-gov-3280 678 17 and and CC www-irs-gov-3280 678 18 Electronic Electronic NNP www-irs-gov-3280 678 19 Products product NNS www-irs-gov-3280 678 20 9 9 CD www-irs-gov-3280 678 21 Miscellaneous Miscellaneous NNP www-irs-gov-3280 678 22 Manufacturing Manufacturing NNP www-irs-gov-3280 678 23 8 8 CD www-irs-gov-3280 678 24 Fabricated Fabricated NNP www-irs-gov-3280 678 25 Metal Metal NNP www-irs-gov-3280 678 26 Products product NNS www-irs-gov-3280 678 27 4 4 CD www-irs-gov-3280 678 28 Other other JJ www-irs-gov-3280 678 29 Manufacturing manufacturing NN www-irs-gov-3280 678 30 5 5 CD www-irs-gov-3280 678 31 Table table NN www-irs-gov-3280 678 32 4b 4b NNS www-irs-gov-3280 678 33 : : : www-irs-gov-3280 678 34 Wholesale Wholesale NNP www-irs-gov-3280 678 35 / / SYM www-irs-gov-3280 678 36 Retail Retail NNP www-irs-gov-3280 678 37 Trade Trade NNP www-irs-gov-3280 678 38 APAs apa NNS www-irs-gov-3280 678 39 Finalized finalize VBN www-irs-gov-3280 678 40 or or CC www-irs-gov-3280 678 41 Renewed renew VBN www-irs-gov-3280 678 42 Wholesale Wholesale NNP www-irs-gov-3280 678 43 / / SYM www-irs-gov-3280 678 44 Retail Retail NNP www-irs-gov-3280 678 45 Trade Trade NNP www-irs-gov-3280 678 46     _SP www-irs-gov-3280 678 47 Merchant Merchant NNP www-irs-gov-3280 678 48 Wholesalers Wholesalers NNPS www-irs-gov-3280 678 49 , , , www-irs-gov-3280 678 50 Durable Durable NNP www-irs-gov-3280 678 51 Goods good NNS www-irs-gov-3280 678 52 33 33 CD www-irs-gov-3280 678 53 Merchant merchant NN www-irs-gov-3280 678 54 Wholesalers wholesaler NNS www-irs-gov-3280 678 55 , , , www-irs-gov-3280 678 56 Nondurable Nondurable NNP www-irs-gov-3280 678 57 Goods Goods NNP www-irs-gov-3280 678 58 7 7 CD www-irs-gov-3280 678 59 General General NNP www-irs-gov-3280 678 60 Merchandise Merchandise NNP www-irs-gov-3280 678 61 Stores Stores NNP www-irs-gov-3280 678 62 7 7 CD www-irs-gov-3280 678 63 Wholesale Wholesale NNP www-irs-gov-3280 678 64 Electronic Electronic NNP www-irs-gov-3280 678 65 Markets Markets NNPS www-irs-gov-3280 678 66 and and CC www-irs-gov-3280 678 67 Agents Agents NNPS www-irs-gov-3280 678 68 and and CC www-irs-gov-3280 678 69 Brokers Brokers NNPS www-irs-gov-3280 678 70 4 4 CD www-irs-gov-3280 678 71 Other Other NNP www-irs-gov-3280 678 72 Wholesale Wholesale NNP www-irs-gov-3280 678 73 / / SYM www-irs-gov-3280 678 74 Retail Retail NNP www-irs-gov-3280 678 75 Trade Trade NNP www-irs-gov-3280 678 76 9 9 CD www-irs-gov-3280 678 77 Part Part NNP www-irs-gov-3280 678 78 III III NNP www-irs-gov-3280 678 79 . . . www-irs-gov-3280 679 1 General General NNP www-irs-gov-3280 679 2 Descriptions Descriptions NNPS www-irs-gov-3280 679 3 of of IN www-irs-gov-3280 679 4 APAs apa NNS www-irs-gov-3280 679 5 Executed execute VBN www-irs-gov-3280 679 6 in in IN www-irs-gov-3280 679 7 2013 2013 CD www-irs-gov-3280 679 8     _SP www-irs-gov-3280 679 9 [ [ -LRB- www-irs-gov-3280 679 10 Pub Pub NNP www-irs-gov-3280 679 11 . . . www-irs-gov-3280 680 1 L. L. NNP www-irs-gov-3280 680 2 106–170 106–170 CD www-irs-gov-3280 680 3 § § -LRB- www-irs-gov-3280 680 4 521(b)(2)(D 521(b)(2)(d CD www-irs-gov-3280 680 5 ) ) -RRB- www-irs-gov-3280 680 6 and and CC www-irs-gov-3280 680 7 ( ( -LRB- www-irs-gov-3280 680 8 E e NN www-irs-gov-3280 680 9 ) ) -RRB- www-irs-gov-3280 680 10 ] ] -RRB- www-irs-gov-3280 680 11     _SP www-irs-gov-3280 680 12 Nature Nature NNP www-irs-gov-3280 680 13 of of IN www-irs-gov-3280 680 14 the the DT www-irs-gov-3280 680 15 Relationships Relationships NNP www-irs-gov-3280 680 16     _SP www-irs-gov-3280 680 17 § § CD www-irs-gov-3280 680 18 521(b)(2)(D)(i 521(b)(2)(D)(i NNP www-irs-gov-3280 680 19 ) ) -RRB- www-irs-gov-3280 680 20     _SP www-irs-gov-3280 680 21 As as IN www-irs-gov-3280 680 22 in in IN www-irs-gov-3280 680 23 prior prior JJ www-irs-gov-3280 680 24 years year NNS www-irs-gov-3280 680 25 , , , www-irs-gov-3280 680 26 more more JJR www-irs-gov-3280 680 27 than than IN www-irs-gov-3280 680 28 half half NN www-irs-gov-3280 680 29 of of IN www-irs-gov-3280 680 30 the the DT www-irs-gov-3280 680 31 APAs apa NNS www-irs-gov-3280 680 32 executed execute VBN www-irs-gov-3280 680 33 in in IN www-irs-gov-3280 680 34 2013 2013 CD www-irs-gov-3280 680 35 involved involved JJ www-irs-gov-3280 680 36 transactions transaction NNS www-irs-gov-3280 680 37 between between IN www-irs-gov-3280 680 38 non non JJ www-irs-gov-3280 680 39 - - JJ www-irs-gov-3280 680 40 U.S. u.s. JJ www-irs-gov-3280 680 41 parents parent NNS www-irs-gov-3280 680 42 and and CC www-irs-gov-3280 680 43 U.S. U.S. NNP www-irs-gov-3280 680 44 subsidiaries subsidiary NNS www-irs-gov-3280 680 45 . . . www-irs-gov-3280 681 1 In in IN www-irs-gov-3280 681 2 2013 2013 CD www-irs-gov-3280 681 3 , , , www-irs-gov-3280 681 4 approximately approximately RB www-irs-gov-3280 681 5 55 55 CD www-irs-gov-3280 681 6 percent percent NN www-irs-gov-3280 681 7 of of IN www-irs-gov-3280 681 8 the the DT www-irs-gov-3280 681 9 APAs apa NNS www-irs-gov-3280 681 10 executed execute VBD www-irs-gov-3280 681 11 involved involved JJ www-irs-gov-3280 681 12 transactions transaction NNS www-irs-gov-3280 681 13 between between IN www-irs-gov-3280 681 14 a a DT www-irs-gov-3280 681 15 non non JJ www-irs-gov-3280 681 16 - - JJ www-irs-gov-3280 681 17 U.S. U.S. NNP www-irs-gov-3280 681 18 parent parent NN www-irs-gov-3280 681 19 and and CC www-irs-gov-3280 681 20 a a DT www-irs-gov-3280 681 21 U.S. U.S. NNP www-irs-gov-3280 681 22 subsidiary subsidiary NN www-irs-gov-3280 681 23 ; ; : www-irs-gov-3280 681 24 40 40 CD www-irs-gov-3280 681 25 percent percent NN www-irs-gov-3280 681 26 of of IN www-irs-gov-3280 681 27 the the DT www-irs-gov-3280 681 28 APAs apa NNS www-irs-gov-3280 681 29 executed execute VBD www-irs-gov-3280 681 30 involved involved JJ www-irs-gov-3280 681 31 transactions transaction NNS www-irs-gov-3280 681 32 between between IN www-irs-gov-3280 681 33 a a DT www-irs-gov-3280 681 34 U.S. U.S. NNP www-irs-gov-3280 681 35 parent parent NN www-irs-gov-3280 681 36 and and CC www-irs-gov-3280 681 37 a a DT www-irs-gov-3280 681 38 non non JJ www-irs-gov-3280 681 39 - - JJ www-irs-gov-3280 681 40 U.S. U.S. NNP www-irs-gov-3280 681 41 subsidiary subsidiary NN www-irs-gov-3280 681 42 ; ; : www-irs-gov-3280 681 43 and and CC www-irs-gov-3280 681 44 the the DT www-irs-gov-3280 681 45 remaining remain VBG www-irs-gov-3280 681 46 5 5 CD www-irs-gov-3280 681 47 percent percent NN www-irs-gov-3280 681 48 involved involved JJ www-irs-gov-3280 681 49 transactions transaction NNS www-irs-gov-3280 681 50 that that WDT www-irs-gov-3280 681 51 included include VBD www-irs-gov-3280 681 52 either either CC www-irs-gov-3280 681 53 a a DT www-irs-gov-3280 681 54 partnership partnership NN www-irs-gov-3280 681 55 or or CC www-irs-gov-3280 681 56 a a DT www-irs-gov-3280 681 57 branch branch NN www-irs-gov-3280 681 58 . . . www-irs-gov-3280 682 1 In in IN www-irs-gov-3280 682 2 2012 2012 CD www-irs-gov-3280 682 3 , , , www-irs-gov-3280 682 4 approximately approximately RB www-irs-gov-3280 682 5 75 75 CD www-irs-gov-3280 682 6 percent percent NN www-irs-gov-3280 682 7 of of IN www-irs-gov-3280 682 8 the the DT www-irs-gov-3280 682 9 APAs apa NNS www-irs-gov-3280 682 10 executed execute VBD www-irs-gov-3280 682 11 involved involved JJ www-irs-gov-3280 682 12 transactions transaction NNS www-irs-gov-3280 682 13 between between IN www-irs-gov-3280 682 14 a a DT www-irs-gov-3280 682 15 non non JJ www-irs-gov-3280 682 16 - - JJ www-irs-gov-3280 682 17 U.S. U.S. NNP www-irs-gov-3280 682 18 parent parent NN www-irs-gov-3280 682 19 and and CC www-irs-gov-3280 682 20 a a DT www-irs-gov-3280 682 21 U.S. U.S. NNP www-irs-gov-3280 682 22 subsidiary subsidiary NN www-irs-gov-3280 682 23 , , , www-irs-gov-3280 682 24 while while IN www-irs-gov-3280 682 25 the the DT www-irs-gov-3280 682 26 remaining remain VBG www-irs-gov-3280 682 27 25 25 CD www-irs-gov-3280 682 28 percent percent NN www-irs-gov-3280 682 29 involved involve VBN www-irs-gov-3280 682 30 transactions transaction NNS www-irs-gov-3280 682 31 between between IN www-irs-gov-3280 682 32 a a DT www-irs-gov-3280 682 33 U.S. U.S. NNP www-irs-gov-3280 682 34 parent parent NN www-irs-gov-3280 682 35 and and CC www-irs-gov-3280 682 36 a a DT www-irs-gov-3280 682 37 non non JJ www-irs-gov-3280 682 38 - - JJ www-irs-gov-3280 682 39 U.S. U.S. NNP www-irs-gov-3280 682 40 subsidiary subsidiary NN www-irs-gov-3280 682 41 . . . www-irs-gov-3280 683 1 Tested Tested NNP www-irs-gov-3280 683 2 Parties Parties NNPS www-irs-gov-3280 683 3 , , , www-irs-gov-3280 683 4 Covered Covered NNP www-irs-gov-3280 683 5 Transactions Transactions NNPS www-irs-gov-3280 683 6 , , , www-irs-gov-3280 683 7 Functions Functions NNPS www-irs-gov-3280 683 8 , , , www-irs-gov-3280 683 9 and and CC www-irs-gov-3280 683 10 Risks Risks NNP www-irs-gov-3280 683 11     _SP www-irs-gov-3280 683 12 § § CD www-irs-gov-3280 683 13 521(b)(2)(D)(ii 521(b)(2)(D)(ii NNP www-irs-gov-3280 683 14 – – : www-irs-gov-3280 683 15 iii iii CD www-irs-gov-3280 683 16 ) ) -RRB- www-irs-gov-3280 683 17     _SP www-irs-gov-3280 683 18 Consistent Consistent NNP www-irs-gov-3280 683 19 with with IN www-irs-gov-3280 683 20 prior prior JJ www-irs-gov-3280 683 21 years year NNS www-irs-gov-3280 683 22 , , , www-irs-gov-3280 683 23 the the DT www-irs-gov-3280 683 24 tested test VBN www-irs-gov-3280 683 25 parties party NNS www-irs-gov-3280 683 26 of of IN www-irs-gov-3280 683 27 the the DT www-irs-gov-3280 683 28 APAs apa NNS www-irs-gov-3280 683 29 executed execute VBN www-irs-gov-3280 683 30 in in IN www-irs-gov-3280 683 31 2013[1 2013[1 CD www-irs-gov-3280 683 32 ] ] -RRB- www-irs-gov-3280 683 33 fell fall VBD www-irs-gov-3280 683 34 primarily primarily RB www-irs-gov-3280 683 35 into into IN www-irs-gov-3280 683 36 one one CD www-irs-gov-3280 683 37 of of IN www-irs-gov-3280 683 38 two two CD www-irs-gov-3280 683 39 categories category NNS www-irs-gov-3280 683 40 , , , www-irs-gov-3280 683 41 i.e. i.e. FW www-irs-gov-3280 683 42 , , , www-irs-gov-3280 683 43 U.S. U.S. NNP www-irs-gov-3280 683 44 distributors distributor NNS www-irs-gov-3280 683 45 and and CC www-irs-gov-3280 683 46 U.S. U.S. NNP www-irs-gov-3280 683 47 service service NN www-irs-gov-3280 683 48 providers provider NNS www-irs-gov-3280 683 49 . . . www-irs-gov-3280 684 1 Combined combine VBN www-irs-gov-3280 684 2 , , , www-irs-gov-3280 684 3 these these DT www-irs-gov-3280 684 4 two two CD www-irs-gov-3280 684 5 types type NNS www-irs-gov-3280 684 6 of of IN www-irs-gov-3280 684 7 tested test VBN www-irs-gov-3280 684 8 parties party NNS www-irs-gov-3280 684 9 represent represent VBP www-irs-gov-3280 684 10 over over IN www-irs-gov-3280 684 11 50 50 CD www-irs-gov-3280 684 12 percent percent NN www-irs-gov-3280 684 13 of of IN www-irs-gov-3280 684 14 the the DT www-irs-gov-3280 684 15 total total NN www-irs-gov-3280 684 16 . . . www-irs-gov-3280 685 1 No no DT www-irs-gov-3280 685 2 other other JJ www-irs-gov-3280 685 3 single single JJ www-irs-gov-3280 685 4 type type NN www-irs-gov-3280 685 5 of of IN www-irs-gov-3280 685 6 entity entity NN www-irs-gov-3280 685 7 represents represent VBZ www-irs-gov-3280 685 8 greater great JJR www-irs-gov-3280 685 9 than than IN www-irs-gov-3280 685 10 10 10 CD www-irs-gov-3280 685 11 percent percent NN www-irs-gov-3280 685 12 of of IN www-irs-gov-3280 685 13 the the DT www-irs-gov-3280 685 14 total total NN www-irs-gov-3280 685 15 . . . www-irs-gov-3280 686 1 Similar similar JJ www-irs-gov-3280 686 2 to to IN www-irs-gov-3280 686 3 2012 2012 CD www-irs-gov-3280 686 4 , , , www-irs-gov-3280 686 5 41 41 CD www-irs-gov-3280 686 6 percent percent NN www-irs-gov-3280 686 7 of of IN www-irs-gov-3280 686 8 the the DT www-irs-gov-3280 686 9 transactions transaction NNS www-irs-gov-3280 686 10 covered cover VBN www-irs-gov-3280 686 11 in in IN www-irs-gov-3280 686 12 APAs apa NNS www-irs-gov-3280 686 13 executed execute VBN www-irs-gov-3280 686 14 in in IN www-irs-gov-3280 686 15 2013 2013 CD www-irs-gov-3280 686 16 involved involve VBD www-irs-gov-3280 686 17 the the DT www-irs-gov-3280 686 18 sale sale NN www-irs-gov-3280 686 19 of of IN www-irs-gov-3280 686 20 tangible tangible JJ www-irs-gov-3280 686 21 goods good NNS www-irs-gov-3280 686 22 and and CC www-irs-gov-3280 686 23 36 36 CD www-irs-gov-3280 686 24 percent percent NN www-irs-gov-3280 686 25 involved involve VBD www-irs-gov-3280 686 26 the the DT www-irs-gov-3280 686 27 provision provision NN www-irs-gov-3280 686 28 of of IN www-irs-gov-3280 686 29 services service NNS www-irs-gov-3280 686 30 . . . www-irs-gov-3280 687 1 Although although IN www-irs-gov-3280 687 2 more more JJR www-irs-gov-3280 687 3 than than IN www-irs-gov-3280 687 4 75 75 CD www-irs-gov-3280 687 5 percent percent NN www-irs-gov-3280 687 6 of of IN www-irs-gov-3280 687 7 covered covered JJ www-irs-gov-3280 687 8 transactions transaction NNS www-irs-gov-3280 687 9 involve involve VBP www-irs-gov-3280 687 10 tangible tangible JJ www-irs-gov-3280 687 11 goods good NNS www-irs-gov-3280 687 12 and and CC www-irs-gov-3280 687 13 services service NNS www-irs-gov-3280 687 14 transactions transaction NNS www-irs-gov-3280 687 15 , , , www-irs-gov-3280 687 16 the the DT www-irs-gov-3280 687 17 IRS IRS NNP www-irs-gov-3280 687 18 also also RB www-irs-gov-3280 687 19 has have VBZ www-irs-gov-3280 687 20 successfully successfully RB www-irs-gov-3280 687 21 completed complete VBN www-irs-gov-3280 687 22 numerous numerous JJ www-irs-gov-3280 687 23 APAs apa NNS www-irs-gov-3280 687 24 involving involve VBG www-irs-gov-3280 687 25 transfers transfer NNS www-irs-gov-3280 687 26 of of IN www-irs-gov-3280 687 27 intangibles intangible NNS www-irs-gov-3280 687 28 . . . www-irs-gov-3280 688 1 While while IN www-irs-gov-3280 688 2 complex complex JJ www-irs-gov-3280 688 3 transactions transaction NNS www-irs-gov-3280 688 4 involving involve VBG www-irs-gov-3280 688 5 intangibles intangible NNS www-irs-gov-3280 688 6 may may MD www-irs-gov-3280 688 7 be be VB www-irs-gov-3280 688 8 more more RBR www-irs-gov-3280 688 9 challenging challenging JJ www-irs-gov-3280 688 10 than than IN www-irs-gov-3280 688 11 other other JJ www-irs-gov-3280 688 12 types type NNS www-irs-gov-3280 688 13 of of IN www-irs-gov-3280 688 14 transactions transaction NNS www-irs-gov-3280 688 15 and and CC www-irs-gov-3280 688 16 represent represent VB www-irs-gov-3280 688 17 a a DT www-irs-gov-3280 688 18 smaller small JJR www-irs-gov-3280 688 19 percentage percentage NN www-irs-gov-3280 688 20 of of IN www-irs-gov-3280 688 21 the the DT www-irs-gov-3280 688 22 APA apa NN www-irs-gov-3280 688 23 inventory inventory NN www-irs-gov-3280 688 24 than than IN www-irs-gov-3280 688 25 other other JJ www-irs-gov-3280 688 26 types type NNS www-irs-gov-3280 688 27 of of IN www-irs-gov-3280 688 28 transactions transaction NNS www-irs-gov-3280 688 29 , , , www-irs-gov-3280 688 30 the the DT www-irs-gov-3280 688 31 IRS IRS NNP www-irs-gov-3280 688 32 continues continue VBZ www-irs-gov-3280 688 33 to to TO www-irs-gov-3280 688 34 seek seek VB www-irs-gov-3280 688 35 opportunities opportunity NNS www-irs-gov-3280 688 36 to to TO www-irs-gov-3280 688 37 work work VB www-irs-gov-3280 688 38 with with IN www-irs-gov-3280 688 39 taxpayers taxpayer NNS www-irs-gov-3280 688 40 and and CC www-irs-gov-3280 688 41 treaty treaty NN www-irs-gov-3280 688 42 partners partner NNS www-irs-gov-3280 688 43 to to TO www-irs-gov-3280 688 44 provide provide VB www-irs-gov-3280 688 45 prospective prospective JJ www-irs-gov-3280 688 46 certainty certainty NN www-irs-gov-3280 688 47 for for IN www-irs-gov-3280 688 48 such such JJ www-irs-gov-3280 688 49 transactions transaction NNS www-irs-gov-3280 688 50 wherever wherever WRB www-irs-gov-3280 688 51 appropriate appropriate JJ www-irs-gov-3280 688 52 . . . www-irs-gov-3280 689 1 More More JJR www-irs-gov-3280 689 2 than than IN www-irs-gov-3280 689 3 60 60 CD www-irs-gov-3280 689 4 percent percent NN www-irs-gov-3280 689 5 of of IN www-irs-gov-3280 689 6 the the DT www-irs-gov-3280 689 7 tested test VBN www-irs-gov-3280 689 8 parties party NNS www-irs-gov-3280 689 9 in in IN www-irs-gov-3280 689 10 the the DT www-irs-gov-3280 689 11 APAs apa NNS www-irs-gov-3280 689 12 executed execute VBN www-irs-gov-3280 689 13 in in IN www-irs-gov-3280 689 14 2013 2013 CD www-irs-gov-3280 689 15 involved involved JJ www-irs-gov-3280 689 16 distribution distribution NN www-irs-gov-3280 689 17 or or CC www-irs-gov-3280 689 18 related related JJ www-irs-gov-3280 689 19 functions function NNS www-irs-gov-3280 689 20 , , , www-irs-gov-3280 689 21 e.g. e.g. RB www-irs-gov-3280 689 22 , , , www-irs-gov-3280 689 23 marketing marketing NN www-irs-gov-3280 689 24 and and CC www-irs-gov-3280 689 25 product product NN www-irs-gov-3280 689 26 support support NN www-irs-gov-3280 689 27 . . . www-irs-gov-3280 690 1 The the DT www-irs-gov-3280 690 2 risks risk NNS www-irs-gov-3280 690 3 borne bear VBN www-irs-gov-3280 690 4 by by IN www-irs-gov-3280 690 5 the the DT www-irs-gov-3280 690 6 tested test VBN www-irs-gov-3280 690 7 parties party NNS www-irs-gov-3280 690 8 were be VBD www-irs-gov-3280 690 9 primarily primarily RB www-irs-gov-3280 690 10 business business NN www-irs-gov-3280 690 11 risks risk NNS www-irs-gov-3280 690 12 , , , www-irs-gov-3280 690 13 e.g. e.g. RB www-irs-gov-3280 690 14 , , , www-irs-gov-3280 690 15 market market NN www-irs-gov-3280 690 16 risk risk NN www-irs-gov-3280 690 17 and and CC www-irs-gov-3280 690 18 general general JJ www-irs-gov-3280 690 19 business business NN www-irs-gov-3280 690 20 risk risk NN www-irs-gov-3280 690 21 . . . www-irs-gov-3280 691 1 A a DT www-irs-gov-3280 691 2 small small JJ www-irs-gov-3280 691 3 percentage percentage NN www-irs-gov-3280 691 4 of of IN www-irs-gov-3280 691 5 the the DT www-irs-gov-3280 691 6 tested test VBN www-irs-gov-3280 691 7 parties party NNS www-irs-gov-3280 691 8 bore bear VBD www-irs-gov-3280 691 9 other other JJ www-irs-gov-3280 691 10 risks risk NNS www-irs-gov-3280 691 11 such such JJ www-irs-gov-3280 691 12 as as IN www-irs-gov-3280 691 13 product product NN www-irs-gov-3280 691 14 liability liability NN www-irs-gov-3280 691 15 or or CC www-irs-gov-3280 691 16 research research NN www-irs-gov-3280 691 17 and and CC www-irs-gov-3280 691 18 development development NN www-irs-gov-3280 691 19 risk risk NN www-irs-gov-3280 691 20 . . . www-irs-gov-3280 692 1 Transfer transfer VB www-irs-gov-3280 692 2 Pricing pricing NN www-irs-gov-3280 692 3 Methods method NNS www-irs-gov-3280 692 4 Used use VBD www-irs-gov-3280 692 5     _SP www-irs-gov-3280 692 6 § § CD www-irs-gov-3280 692 7 521(b)(2)(D)(iv 521(b)(2)(D)(iv NNP www-irs-gov-3280 692 8 ) ) -RRB- www-irs-gov-3280 692 9 As as IN www-irs-gov-3280 692 10 shown show VBN www-irs-gov-3280 692 11 on on IN www-irs-gov-3280 692 12 the the DT www-irs-gov-3280 692 13 following follow VBG www-irs-gov-3280 692 14 graphs graphs NN www-irs-gov-3280 692 15 , , , www-irs-gov-3280 692 16 and and CC www-irs-gov-3280 692 17 consistent consistent JJ www-irs-gov-3280 692 18 with with IN www-irs-gov-3280 692 19 prior prior JJ www-irs-gov-3280 692 20 years year NNS www-irs-gov-3280 692 21 , , , www-irs-gov-3280 692 22 the the DT www-irs-gov-3280 692 23 primary primary JJ www-irs-gov-3280 692 24 transfer transfer NN www-irs-gov-3280 692 25 pricing pricing NN www-irs-gov-3280 692 26 method method NN www-irs-gov-3280 692 27 used use VBN www-irs-gov-3280 692 28 for for IN www-irs-gov-3280 692 29 transfers transfer NNS www-irs-gov-3280 692 30 of of IN www-irs-gov-3280 692 31 both both CC www-irs-gov-3280 692 32 tangible tangible JJ www-irs-gov-3280 692 33 and and CC www-irs-gov-3280 692 34 intangible intangible JJ www-irs-gov-3280 692 35 property property NN www-irs-gov-3280 692 36 in in IN www-irs-gov-3280 692 37 APAs apa NNS www-irs-gov-3280 692 38 executed execute VBN www-irs-gov-3280 692 39 in in IN www-irs-gov-3280 692 40 2013 2013 CD www-irs-gov-3280 692 41 was be VBD www-irs-gov-3280 692 42 the the DT www-irs-gov-3280 692 43 Comparable comparable JJ www-irs-gov-3280 692 44 Profits profit NNS www-irs-gov-3280 692 45 Method Method NNP www-irs-gov-3280 692 46 / / SYM www-irs-gov-3280 692 47 Transactional Transactional NNP www-irs-gov-3280 692 48 Net Net NNP www-irs-gov-3280 692 49 Margin Margin NNP www-irs-gov-3280 692 50 Method Method NNP www-irs-gov-3280 692 51 ( ( -LRB- www-irs-gov-3280 692 52 CPM CPM NNP www-irs-gov-3280 692 53 / / SYM www-irs-gov-3280 692 54 TNMM TNMM NNP www-irs-gov-3280 692 55 ) ) -RRB- www-irs-gov-3280 692 56 . . . www-irs-gov-3280 693 1 In in IN www-irs-gov-3280 693 2 controlled controlled JJ www-irs-gov-3280 693 3 transactions transaction NNS www-irs-gov-3280 693 4 using use VBG www-irs-gov-3280 693 5 the the DT www-irs-gov-3280 693 6 CPM CPM NNP www-irs-gov-3280 693 7 / / SYM www-irs-gov-3280 693 8 TNMM TNMM NNP www-irs-gov-3280 693 9 , , , www-irs-gov-3280 693 10 the the DT www-irs-gov-3280 693 11 Operating Operating NNP www-irs-gov-3280 693 12 Margin Margin NNP www-irs-gov-3280 693 13 was be VBD www-irs-gov-3280 693 14 the the DT www-irs-gov-3280 693 15 most most RBS www-irs-gov-3280 693 16 common common JJ www-irs-gov-3280 693 17 profit profit NN www-irs-gov-3280 693 18 level level NN www-irs-gov-3280 693 19 indicator indicator NN www-irs-gov-3280 693 20 ( ( -LRB- www-irs-gov-3280 693 21 PLI PLI NNP www-irs-gov-3280 693 22 ) ) -RRB- www-irs-gov-3280 693 23 used use VBD www-irs-gov-3280 693 24 to to TO www-irs-gov-3280 693 25 benchmark benchmark VB www-irs-gov-3280 693 26 results result NNS www-irs-gov-3280 693 27 for for IN www-irs-gov-3280 693 28 transfers transfer NNS www-irs-gov-3280 693 29 of of IN www-irs-gov-3280 693 30 tangible tangible JJ www-irs-gov-3280 693 31 and and CC www-irs-gov-3280 693 32 intangible intangible JJ www-irs-gov-3280 693 33 property property NN www-irs-gov-3280 693 34 . . . www-irs-gov-3280 694 1 Per per IN www-irs-gov-3280 694 2 the the DT www-irs-gov-3280 694 3 applicable applicable JJ www-irs-gov-3280 694 4 regulations regulation NNS www-irs-gov-3280 694 5 , , , www-irs-gov-3280 694 6 Operating Operating NNP www-irs-gov-3280 694 7 Margin Margin NNP www-irs-gov-3280 694 8 is be VBZ www-irs-gov-3280 694 9 defined define VBN www-irs-gov-3280 694 10 as as IN www-irs-gov-3280 694 11 the the DT www-irs-gov-3280 694 12 ratio ratio NN www-irs-gov-3280 694 13 of of IN www-irs-gov-3280 694 14 operating operate VBG www-irs-gov-3280 694 15 profits profit NNS www-irs-gov-3280 694 16 to to IN www-irs-gov-3280 694 17 sales sale NNS www-irs-gov-3280 694 18 . . . www-irs-gov-3280 695 1 [ [ -LRB- www-irs-gov-3280 695 2 2 2 LS www-irs-gov-3280 695 3 ] ] -RRB- www-irs-gov-3280 695 4 The the DT www-irs-gov-3280 695 5 Berry Berry NNP www-irs-gov-3280 695 6 Ratio Ratio NNP www-irs-gov-3280 695 7 , , , www-irs-gov-3280 695 8 defined define VBN www-irs-gov-3280 695 9 as as IN www-irs-gov-3280 695 10 the the DT www-irs-gov-3280 695 11 ratio ratio NN www-irs-gov-3280 695 12 of of IN www-irs-gov-3280 695 13 gross gross JJ www-irs-gov-3280 695 14 profit profit NN www-irs-gov-3280 695 15 to to IN www-irs-gov-3280 695 16 operating operating NN www-irs-gov-3280 695 17 expenses expense NNS www-irs-gov-3280 695 18 , , , www-irs-gov-3280 695 19 was be VBD www-irs-gov-3280 695 20 applied apply VBN www-irs-gov-3280 695 21 as as IN www-irs-gov-3280 695 22 the the DT www-irs-gov-3280 695 23 profit profit NN www-irs-gov-3280 695 24 level level NN www-irs-gov-3280 695 25 indicator indicator NN www-irs-gov-3280 695 26 in in IN www-irs-gov-3280 695 27 8 8 CD www-irs-gov-3280 695 28 percent percent NN www-irs-gov-3280 695 29 of of IN www-irs-gov-3280 695 30 the the DT www-irs-gov-3280 695 31 controlled control VBN www-irs-gov-3280 695 32 transactions transaction NNS www-irs-gov-3280 695 33 that that WDT www-irs-gov-3280 695 34 used use VBD www-irs-gov-3280 695 35 the the DT www-irs-gov-3280 695 36 CPM CPM NNP www-irs-gov-3280 695 37 / / SYM www-irs-gov-3280 695 38 TNMM TNMM VBN www-irs-gov-3280 695 39 . . . www-irs-gov-3280 696 1 [ [ -LRB- www-irs-gov-3280 696 2 3 3 LS www-irs-gov-3280 696 3 ] ] -RRB- www-irs-gov-3280 696 4 Each each DT www-irs-gov-3280 696 5 other other JJ www-irs-gov-3280 696 6 profit profit NN www-irs-gov-3280 696 7 level level NN www-irs-gov-3280 696 8 indicator indicator NN www-irs-gov-3280 696 9 accounted account VBD www-irs-gov-3280 696 10 for for IN www-irs-gov-3280 696 11 a a DT www-irs-gov-3280 696 12 smaller small JJR www-irs-gov-3280 696 13 share share NN www-irs-gov-3280 696 14 . . . www-irs-gov-3280 697 1 For for IN www-irs-gov-3280 697 2 services service NNS www-irs-gov-3280 697 3 transactions transaction NNS www-irs-gov-3280 697 4 , , , www-irs-gov-3280 697 5 the the DT www-irs-gov-3280 697 6 majority majority NN www-irs-gov-3280 697 7 of of IN www-irs-gov-3280 697 8 cases case NNS www-irs-gov-3280 697 9 applied apply VBD www-irs-gov-3280 697 10 the the DT www-irs-gov-3280 697 11 Services Services NNPS www-irs-gov-3280 697 12 Cost cost NN www-irs-gov-3280 697 13 Method Method NNP www-irs-gov-3280 697 14 or or CC www-irs-gov-3280 697 15 the the DT www-irs-gov-3280 697 16 CPM cpm NN www-irs-gov-3280 697 17 / / SYM www-irs-gov-3280 697 18 TNMM TNMM VBN www-irs-gov-3280 697 19 . . . www-irs-gov-3280 698 1 The the DT www-irs-gov-3280 698 2 Services service NNS www-irs-gov-3280 698 3 Cost cost NN www-irs-gov-3280 698 4 Method Method NNP www-irs-gov-3280 698 5 evaluates evaluate VBZ www-irs-gov-3280 698 6 the the DT www-irs-gov-3280 698 7 amount amount NN www-irs-gov-3280 698 8 charged charge VBN www-irs-gov-3280 698 9 for for IN www-irs-gov-3280 698 10 certain certain JJ www-irs-gov-3280 698 11 services service NNS www-irs-gov-3280 698 12 with with IN www-irs-gov-3280 698 13 reference reference NN www-irs-gov-3280 698 14 to to IN www-irs-gov-3280 698 15 the the DT www-irs-gov-3280 698 16 total total JJ www-irs-gov-3280 698 17 services service NNS www-irs-gov-3280 698 18 costs cost NNS www-irs-gov-3280 698 19 . . . www-irs-gov-3280 699 1 When when WRB www-irs-gov-3280 699 2 the the DT www-irs-gov-3280 699 3 CPM CPM NNP www-irs-gov-3280 699 4 / / SYM www-irs-gov-3280 699 5 TNMM TNMM VBN www-irs-gov-3280 699 6 is be VBZ www-irs-gov-3280 699 7 used use VBN www-irs-gov-3280 699 8 to to TO www-irs-gov-3280 699 9 benchmark benchmark VB www-irs-gov-3280 699 10 services service NNS www-irs-gov-3280 699 11 transactions transaction NNS www-irs-gov-3280 699 12 , , , www-irs-gov-3280 699 13 the the DT www-irs-gov-3280 699 14 Berry Berry NNP www-irs-gov-3280 699 15 Ratio Ratio NNP www-irs-gov-3280 699 16 continues continue VBZ www-irs-gov-3280 699 17 to to TO www-irs-gov-3280 699 18 be be VB www-irs-gov-3280 699 19 the the DT www-irs-gov-3280 699 20 most most RBS www-irs-gov-3280 699 21 frequently frequently RB www-irs-gov-3280 699 22 used use VBN www-irs-gov-3280 699 23 PLI PLI NNP www-irs-gov-3280 699 24 . . . www-irs-gov-3280 700 1 Sources source NNS www-irs-gov-3280 700 2 of of IN www-irs-gov-3280 700 3 Comparables Comparables NNPS www-irs-gov-3280 700 4 , , , www-irs-gov-3280 700 5 Comparables Comparables NNP www-irs-gov-3280 700 6 Selection Selection NNP www-irs-gov-3280 700 7 Criteria criterion NNS www-irs-gov-3280 700 8 , , , www-irs-gov-3280 700 9 and and CC www-irs-gov-3280 700 10 Nature nature NN www-irs-gov-3280 700 11 of of IN www-irs-gov-3280 700 12 Adjustments Adjustments NNPS www-irs-gov-3280 700 13 to to IN www-irs-gov-3280 700 14 Comparable Comparable NNP www-irs-gov-3280 700 15 or or CC www-irs-gov-3280 700 16 Tested Tested NNP www-irs-gov-3280 700 17 Party Party NNP www-irs-gov-3280 700 18 Data Data NNP www-irs-gov-3280 700 19     _SP www-irs-gov-3280 700 20 § § ADD www-irs-gov-3280 700 21 521(b)(2)(D)(v 521(b)(2)(d)(v CD www-irs-gov-3280 700 22 – – : www-irs-gov-3280 700 23 vii vii NN www-irs-gov-3280 700 24 ) ) -RRB- www-irs-gov-3280 700 25 For for IN www-irs-gov-3280 700 26 the the DT www-irs-gov-3280 700 27 APAs apa NNS www-irs-gov-3280 700 28 executed execute VBN www-irs-gov-3280 700 29 in in IN www-irs-gov-3280 700 30 2013 2013 CD www-irs-gov-3280 700 31 that that WDT www-irs-gov-3280 700 32 used use VBD www-irs-gov-3280 700 33 external external JJ www-irs-gov-3280 700 34 comparables comparable NNS www-irs-gov-3280 700 35 data datum NNS www-irs-gov-3280 700 36 in in IN www-irs-gov-3280 700 37 the the DT www-irs-gov-3280 700 38 analysis analysis NN www-irs-gov-3280 700 39 , , , www-irs-gov-3280 700 40 the the DT www-irs-gov-3280 700 41 most most RBS www-irs-gov-3280 700 42 widely widely RB www-irs-gov-3280 700 43 used use VBN www-irs-gov-3280 700 44 data datum NNS www-irs-gov-3280 700 45 source source NN www-irs-gov-3280 700 46 for for IN www-irs-gov-3280 700 47 comparables comparable NNS www-irs-gov-3280 700 48 was be VBD www-irs-gov-3280 700 49 the the DT www-irs-gov-3280 700 50 Standard Standard NNP www-irs-gov-3280 700 51 and and CC www-irs-gov-3280 700 52 Poor Poor NNP www-irs-gov-3280 700 53 ’s ’s NNP www-irs-gov-3280 700 54 Compustat Compustat NNP www-irs-gov-3280 700 55 database database NN www-irs-gov-3280 700 56 . . . www-irs-gov-3280 701 1 Other other JJ www-irs-gov-3280 701 2 sources source NNS www-irs-gov-3280 701 3 were be VBD www-irs-gov-3280 701 4 also also RB www-irs-gov-3280 701 5 used use VBN www-irs-gov-3280 701 6 in in IN www-irs-gov-3280 701 7 appropriate appropriate JJ www-irs-gov-3280 701 8 cases case NNS www-irs-gov-3280 701 9 , , , www-irs-gov-3280 701 10 e.g. e.g. RB www-irs-gov-3280 701 11 , , , www-irs-gov-3280 701 12 where where WRB www-irs-gov-3280 701 13 the the DT www-irs-gov-3280 701 14 tested test VBN www-irs-gov-3280 701 15 party party NN www-irs-gov-3280 701 16 was be VBD www-irs-gov-3280 701 17 not not RB www-irs-gov-3280 701 18 the the DT www-irs-gov-3280 701 19 U.S. U.S. NNP www-irs-gov-3280 701 20 entity entity NN www-irs-gov-3280 701 21 . . . www-irs-gov-3280 702 1 The the DT www-irs-gov-3280 702 2 most most RBS www-irs-gov-3280 702 3 commonly commonly RB www-irs-gov-3280 702 4 used use VBN www-irs-gov-3280 702 5 sources source NNS www-irs-gov-3280 702 6 are be VBP www-irs-gov-3280 702 7 listed list VBN www-irs-gov-3280 702 8 in in IN www-irs-gov-3280 702 9 the the DT www-irs-gov-3280 702 10 following follow VBG www-irs-gov-3280 702 11 table table NN www-irs-gov-3280 702 12 . . . www-irs-gov-3280 703 1 Table table NN www-irs-gov-3280 703 2 5 5 CD www-irs-gov-3280 703 3 : : : www-irs-gov-3280 703 4 Commonly commonly RB www-irs-gov-3280 703 5 Used used JJ www-irs-gov-3280 703 6 Sources source NNS www-irs-gov-3280 703 7 of of IN www-irs-gov-3280 703 8 Comparable Comparable NNP www-irs-gov-3280 703 9 Data Data NNP www-irs-gov-3280 703 10 Disclosure Disclosure NNP www-irs-gov-3280 703 11 Mergent Mergent NNP www-irs-gov-3280 703 12 Orbis Orbis NNP www-irs-gov-3280 703 13 GlobalVantage GlobalVantage NNP www-irs-gov-3280 703 14 Worldscope Worldscope NNP www-irs-gov-3280 703 15 OneSource OneSource NNP www-irs-gov-3280 703 16 Osirus Osirus NNP www-irs-gov-3280 703 17     _SP www-irs-gov-3280 703 18 In in IN www-irs-gov-3280 703 19 the the DT www-irs-gov-3280 703 20 majority majority NN www-irs-gov-3280 703 21 of of IN www-irs-gov-3280 703 22 cases case NNS www-irs-gov-3280 703 23 , , , www-irs-gov-3280 703 24 the the DT www-irs-gov-3280 703 25 process process NN www-irs-gov-3280 703 26 of of IN www-irs-gov-3280 703 27 selecting select VBG www-irs-gov-3280 703 28 comparables comparable NNS www-irs-gov-3280 703 29 included include VBD www-irs-gov-3280 703 30 comparison comparison NN www-irs-gov-3280 703 31 of of IN www-irs-gov-3280 703 32 a a DT www-irs-gov-3280 703 33 potential potential JJ www-irs-gov-3280 703 34 comparable comparable NN www-irs-gov-3280 703 35 ’s ’s POS www-irs-gov-3280 703 36 functions function NNS www-irs-gov-3280 703 37 , , , www-irs-gov-3280 703 38 risks risk NNS www-irs-gov-3280 703 39 , , , www-irs-gov-3280 703 40 and and CC www-irs-gov-3280 703 41 industry industry NN www-irs-gov-3280 703 42 to to IN www-irs-gov-3280 703 43 those those DT www-irs-gov-3280 703 44 of of IN www-irs-gov-3280 703 45 the the DT www-irs-gov-3280 703 46 tested test VBN www-irs-gov-3280 703 47 party party NN www-irs-gov-3280 703 48 . . . www-irs-gov-3280 704 1 The the DT www-irs-gov-3280 704 2 existence existence NN www-irs-gov-3280 704 3 of of IN www-irs-gov-3280 704 4 comparable comparable JJ www-irs-gov-3280 704 5 products product NNS www-irs-gov-3280 704 6 was be VBD www-irs-gov-3280 704 7 also also RB www-irs-gov-3280 704 8 considered consider VBN www-irs-gov-3280 704 9 in in IN www-irs-gov-3280 704 10 some some DT www-irs-gov-3280 704 11 cases case NNS www-irs-gov-3280 704 12 . . . www-irs-gov-3280 705 1 In in IN www-irs-gov-3280 705 2 adjusting adjust VBG www-irs-gov-3280 705 3 comparables comparable NNS www-irs-gov-3280 705 4 , , , www-irs-gov-3280 705 5 the the DT www-irs-gov-3280 705 6 standard standard JJ www-irs-gov-3280 705 7 balance balance NN www-irs-gov-3280 705 8 sheet sheet NN www-irs-gov-3280 705 9 adjustments adjustment NNS www-irs-gov-3280 705 10 identified identify VBN www-irs-gov-3280 705 11 in in IN www-irs-gov-3280 705 12 Treas Treas NNP www-irs-gov-3280 705 13 . . . www-irs-gov-3280 706 1 Reg reg NN www-irs-gov-3280 706 2 . . . www-irs-gov-3280 707 1 § § ADD www-irs-gov-3280 707 2 1.482–1(d 1.482–1(d CD www-irs-gov-3280 707 3 ) ) -RRB- www-irs-gov-3280 707 4 and and CC www-irs-gov-3280 707 5 § § CD www-irs-gov-3280 707 6 1.482–5(c 1.482–5(c CD www-irs-gov-3280 707 7 ) ) -RRB- www-irs-gov-3280 707 8 , , , www-irs-gov-3280 707 9 including include VBG www-irs-gov-3280 707 10 adjustments adjustment NNS www-irs-gov-3280 707 11 to to IN www-irs-gov-3280 707 12 payables payable NNS www-irs-gov-3280 707 13 , , , www-irs-gov-3280 707 14 receivables receivable NNS www-irs-gov-3280 707 15 , , , www-irs-gov-3280 707 16 and and CC www-irs-gov-3280 707 17 inventory inventory NN www-irs-gov-3280 707 18 , , , www-irs-gov-3280 707 19 were be VBD www-irs-gov-3280 707 20 made make VBN www-irs-gov-3280 707 21 in in IN www-irs-gov-3280 707 22 the the DT www-irs-gov-3280 707 23 majority majority NN www-irs-gov-3280 707 24 of of IN www-irs-gov-3280 707 25 cases case NNS www-irs-gov-3280 707 26 . . . www-irs-gov-3280 708 1 Where where WRB www-irs-gov-3280 708 2 appropriate appropriate JJ www-irs-gov-3280 708 3 , , , www-irs-gov-3280 708 4 accounting accounting NN www-irs-gov-3280 708 5 adjustments adjustment NNS www-irs-gov-3280 708 6 were be VBD www-irs-gov-3280 708 7 made make VBN www-irs-gov-3280 708 8 to to TO www-irs-gov-3280 708 9 convert convert VB www-irs-gov-3280 708 10 from from IN www-irs-gov-3280 708 11 LIFO LIFO NNP www-irs-gov-3280 708 12 to to IN www-irs-gov-3280 708 13 FIFO FIFO NNP www-irs-gov-3280 708 14 inventory inventory NN www-irs-gov-3280 708 15 accounting accounting NN www-irs-gov-3280 708 16 , , , www-irs-gov-3280 708 17 and and CC www-irs-gov-3280 708 18 a a DT www-irs-gov-3280 708 19 small small JJ www-irs-gov-3280 708 20 number number NN www-irs-gov-3280 708 21 of of IN www-irs-gov-3280 708 22 cases case NNS www-irs-gov-3280 708 23 also also RB www-irs-gov-3280 708 24 involved involve VBD www-irs-gov-3280 708 25 the the DT www-irs-gov-3280 708 26 accounting accounting NN www-irs-gov-3280 708 27 reclassification reclassification NN www-irs-gov-3280 708 28 of of IN www-irs-gov-3280 708 29 expenses expense NNS www-irs-gov-3280 708 30 , , , www-irs-gov-3280 708 31 e.g. e.g. RB www-irs-gov-3280 708 32 , , , www-irs-gov-3280 708 33 from from IN www-irs-gov-3280 708 34 COGS COGS NNP www-irs-gov-3280 708 35 to to IN www-irs-gov-3280 708 36 operating operating NN www-irs-gov-3280 708 37 expenses expense NNS www-irs-gov-3280 708 38 . . . www-irs-gov-3280 709 1 Ranges range NNS www-irs-gov-3280 709 2 , , , www-irs-gov-3280 709 3 Targets Targets NNPS www-irs-gov-3280 709 4 and and CC www-irs-gov-3280 709 5 Adjustment Adjustment NNP www-irs-gov-3280 709 6 Mechanisms Mechanisms NNP www-irs-gov-3280 709 7     _SP www-irs-gov-3280 709 8 § § ADD www-irs-gov-3280 709 9 521(b)(2)(D)(viii 521(b)(2)(d)(viii CD www-irs-gov-3280 709 10 – – : www-irs-gov-3280 709 11 ix ix IN www-irs-gov-3280 709 12 ) ) -RRB- www-irs-gov-3280 709 13 Almost almost RB www-irs-gov-3280 709 14 70 70 CD www-irs-gov-3280 709 15 percent percent NN www-irs-gov-3280 709 16 of of IN www-irs-gov-3280 709 17 the the DT www-irs-gov-3280 709 18 transactions transaction NNS www-irs-gov-3280 709 19 covered cover VBN www-irs-gov-3280 709 20 in in IN www-irs-gov-3280 709 21 APAs apa NNS www-irs-gov-3280 709 22 executed execute VBN www-irs-gov-3280 709 23 in in IN www-irs-gov-3280 709 24 2013 2013 CD www-irs-gov-3280 709 25 target target NN www-irs-gov-3280 709 26 an an DT www-irs-gov-3280 709 27 interquartile interquartile NN www-irs-gov-3280 709 28 range range NN www-irs-gov-3280 709 29 as as IN www-irs-gov-3280 709 30 described describe VBN www-irs-gov-3280 709 31 in in IN www-irs-gov-3280 709 32 Treas Treas NNP www-irs-gov-3280 709 33 . . . www-irs-gov-3280 710 1 Reg reg NN www-irs-gov-3280 710 2 . . . www-irs-gov-3280 711 1 § § ADD www-irs-gov-3280 711 2 1.482–1(e)(2)(iii)(C 1.482–1(e)(2)(iii)(c CD www-irs-gov-3280 711 3 ) ) -RRB- www-irs-gov-3280 711 4 . . . www-irs-gov-3280 712 1 Where where WRB www-irs-gov-3280 712 2 the the DT www-irs-gov-3280 712 3 transaction transaction NN www-irs-gov-3280 712 4 involves involve VBZ www-irs-gov-3280 712 5 a a DT www-irs-gov-3280 712 6 royalty royalty NN www-irs-gov-3280 712 7 payment payment NN www-irs-gov-3280 712 8 for for IN www-irs-gov-3280 712 9 the the DT www-irs-gov-3280 712 10 use use NN www-irs-gov-3280 712 11 of of IN www-irs-gov-3280 712 12 intangible intangible JJ www-irs-gov-3280 712 13 property property NN www-irs-gov-3280 712 14 , , , www-irs-gov-3280 712 15 both both DT www-irs-gov-3280 712 16 points point NNS www-irs-gov-3280 712 17 and and CC www-irs-gov-3280 712 18 ranges range NNS www-irs-gov-3280 712 19 have have VBP www-irs-gov-3280 712 20 been be VBN www-irs-gov-3280 712 21 used use VBN www-irs-gov-3280 712 22 . . . www-irs-gov-3280 713 1 In in IN www-irs-gov-3280 713 2 some some DT www-irs-gov-3280 713 3 cases case NNS www-irs-gov-3280 713 4 where where WRB www-irs-gov-3280 713 5 the the DT www-irs-gov-3280 713 6 covered covered JJ www-irs-gov-3280 713 7 transaction transaction NN www-irs-gov-3280 713 8 is be VBZ www-irs-gov-3280 713 9 the the DT www-irs-gov-3280 713 10 payment payment NN www-irs-gov-3280 713 11 of of IN www-irs-gov-3280 713 12 a a DT www-irs-gov-3280 713 13 royalty royalty NN www-irs-gov-3280 713 14 based base VBN www-irs-gov-3280 713 15 solely solely RB www-irs-gov-3280 713 16 on on IN www-irs-gov-3280 713 17 external external JJ www-irs-gov-3280 713 18 royalty royalty NN www-irs-gov-3280 713 19 agreements agreement NNS www-irs-gov-3280 713 20 , , , www-irs-gov-3280 713 21 a a DT www-irs-gov-3280 713 22 secondary secondary JJ www-irs-gov-3280 713 23 method method NN www-irs-gov-3280 713 24 , , , www-irs-gov-3280 713 25 e.g. e.g. RB www-irs-gov-3280 713 26 , , , www-irs-gov-3280 713 27 a a DT www-irs-gov-3280 713 28 test test NN www-irs-gov-3280 713 29 of of IN www-irs-gov-3280 713 30 the the DT www-irs-gov-3280 713 31 post post JJ www-irs-gov-3280 713 32 - - JJ www-irs-gov-3280 713 33 royalty royalty JJ www-irs-gov-3280 713 34 operating operating NN www-irs-gov-3280 713 35 margin margin NN www-irs-gov-3280 713 36 , , , www-irs-gov-3280 713 37 has have VBZ www-irs-gov-3280 713 38 been be VBN www-irs-gov-3280 713 39 imposed impose VBN www-irs-gov-3280 713 40 . . . www-irs-gov-3280 714 1 The the DT www-irs-gov-3280 714 2 testing testing NN www-irs-gov-3280 714 3 periods period NNS www-irs-gov-3280 714 4 of of IN www-irs-gov-3280 714 5 the the DT www-irs-gov-3280 714 6 APAs apa NNS www-irs-gov-3280 714 7 executed execute VBN www-irs-gov-3280 714 8 in in IN www-irs-gov-3280 714 9 2013 2013 CD www-irs-gov-3280 714 10 included include VBD www-irs-gov-3280 714 11 either either CC www-irs-gov-3280 714 12 : : : www-irs-gov-3280 714 13 ( ( -LRB- www-irs-gov-3280 714 14 1 1 LS www-irs-gov-3280 714 15 ) ) -RRB- www-irs-gov-3280 714 16 a a DT www-irs-gov-3280 714 17 single single JJ www-irs-gov-3280 714 18 year year NN www-irs-gov-3280 714 19 , , , www-irs-gov-3280 714 20 ( ( -LRB- www-irs-gov-3280 714 21 2 2 LS www-irs-gov-3280 714 22 ) ) -RRB- www-irs-gov-3280 714 23 the the DT www-irs-gov-3280 714 24 term term NN www-irs-gov-3280 714 25 of of IN www-irs-gov-3280 714 26 the the DT www-irs-gov-3280 714 27 APA apa NN www-irs-gov-3280 714 28 not not RB www-irs-gov-3280 714 29 including include VBG www-irs-gov-3280 714 30 any any DT www-irs-gov-3280 714 31 rollback rollback JJ www-irs-gov-3280 714 32 years year NNS www-irs-gov-3280 714 33 , , , www-irs-gov-3280 714 34 or or CC www-irs-gov-3280 714 35 ( ( -LRB- www-irs-gov-3280 714 36 3 3 LS www-irs-gov-3280 714 37 ) ) -RRB- www-irs-gov-3280 714 38 the the DT www-irs-gov-3280 714 39 term term NN www-irs-gov-3280 714 40 of of IN www-irs-gov-3280 714 41 the the DT www-irs-gov-3280 714 42 APA APA NNP www-irs-gov-3280 714 43 including include VBG www-irs-gov-3280 714 44 rollback rollback NN www-irs-gov-3280 714 45 years year NNS www-irs-gov-3280 714 46 . . . www-irs-gov-3280 715 1 APAs apa NNS www-irs-gov-3280 715 2 executed execute VBN www-irs-gov-3280 715 3 in in IN www-irs-gov-3280 715 4 2013 2013 CD www-irs-gov-3280 715 5 include include VBP www-irs-gov-3280 715 6 a a DT www-irs-gov-3280 715 7 number number NN www-irs-gov-3280 715 8 of of IN www-irs-gov-3280 715 9 mechanisms mechanism NNS www-irs-gov-3280 715 10 for for IN www-irs-gov-3280 715 11 making make VBG www-irs-gov-3280 715 12 adjustments adjustment NNS www-irs-gov-3280 715 13 to to IN www-irs-gov-3280 715 14 tested test VBN www-irs-gov-3280 715 15 party party NN www-irs-gov-3280 715 16 results result NNS www-irs-gov-3280 715 17 when when WRB www-irs-gov-3280 715 18 the the DT www-irs-gov-3280 715 19 results result NNS www-irs-gov-3280 715 20 fall fall VBP www-irs-gov-3280 715 21 outside outside IN www-irs-gov-3280 715 22 the the DT www-irs-gov-3280 715 23 range range NN www-irs-gov-3280 715 24 or or CC www-irs-gov-3280 715 25 do do VBP www-irs-gov-3280 715 26 not not RB www-irs-gov-3280 715 27 match match VB www-irs-gov-3280 715 28 the the DT www-irs-gov-3280 715 29 point point NN www-irs-gov-3280 715 30 required require VBN www-irs-gov-3280 715 31 by by IN www-irs-gov-3280 715 32 the the DT www-irs-gov-3280 715 33 APA apa NN www-irs-gov-3280 715 34 . . . www-irs-gov-3280 716 1 The the DT www-irs-gov-3280 716 2 following follow VBG www-irs-gov-3280 716 3 are be VBP www-irs-gov-3280 716 4 examples example NNS www-irs-gov-3280 716 5 of of IN www-irs-gov-3280 716 6 the the DT www-irs-gov-3280 716 7 mechanisms mechanism NNS www-irs-gov-3280 716 8 used use VBN www-irs-gov-3280 716 9 in in IN www-irs-gov-3280 716 10 the the DT www-irs-gov-3280 716 11 2013 2013 CD www-irs-gov-3280 716 12 executed execute VBD www-irs-gov-3280 716 13 APAs apa NNS www-irs-gov-3280 716 14 : : : www-irs-gov-3280 716 15 an an DT www-irs-gov-3280 716 16 adjustment adjustment NN www-irs-gov-3280 716 17 bringing bring VBG www-irs-gov-3280 716 18 the the DT www-irs-gov-3280 716 19 tested test VBN www-irs-gov-3280 716 20 party party NN www-irs-gov-3280 716 21 ’s ’s POS www-irs-gov-3280 716 22 results result NNS www-irs-gov-3280 716 23 to to IN www-irs-gov-3280 716 24 the the DT www-irs-gov-3280 716 25 closest close JJS www-irs-gov-3280 716 26 edge edge NN www-irs-gov-3280 716 27 of of IN www-irs-gov-3280 716 28 the the DT www-irs-gov-3280 716 29 range range NN www-irs-gov-3280 716 30 applied apply VBN www-irs-gov-3280 716 31 to to IN www-irs-gov-3280 716 32 the the DT www-irs-gov-3280 716 33 results result NNS www-irs-gov-3280 716 34 of of IN www-irs-gov-3280 716 35 a a DT www-irs-gov-3280 716 36 single single JJ www-irs-gov-3280 716 37 year year NN www-irs-gov-3280 716 38 ; ; , www-irs-gov-3280 716 39 an an DT www-irs-gov-3280 716 40 adjustment adjustment NN www-irs-gov-3280 716 41 to to IN www-irs-gov-3280 716 42 the the DT www-irs-gov-3280 716 43 closest close JJS www-irs-gov-3280 716 44 edge edge NN www-irs-gov-3280 716 45 of of IN www-irs-gov-3280 716 46 the the DT www-irs-gov-3280 716 47 range range NN www-irs-gov-3280 716 48 applied apply VBN www-irs-gov-3280 716 49 to to IN www-irs-gov-3280 716 50 the the DT www-irs-gov-3280 716 51 results result NNS www-irs-gov-3280 716 52 over over IN www-irs-gov-3280 716 53 the the DT www-irs-gov-3280 716 54 APA apa NN www-irs-gov-3280 716 55 term term NN www-irs-gov-3280 716 56 ; ; : www-irs-gov-3280 716 57 an an DT www-irs-gov-3280 716 58 adjustment adjustment NN www-irs-gov-3280 716 59 to to IN www-irs-gov-3280 716 60 the the DT www-irs-gov-3280 716 61 specified specify VBN www-irs-gov-3280 716 62 point point NN www-irs-gov-3280 716 63 or or CC www-irs-gov-3280 716 64 royalty royalty NN www-irs-gov-3280 716 65 rate rate NN www-irs-gov-3280 716 66 ; ; : www-irs-gov-3280 716 67 or or CC www-irs-gov-3280 716 68 an an DT www-irs-gov-3280 716 69 adjustment adjustment NN www-irs-gov-3280 716 70 to to IN www-irs-gov-3280 716 71 the the DT www-irs-gov-3280 716 72 median median NN www-irs-gov-3280 716 73 of of IN www-irs-gov-3280 716 74 the the DT www-irs-gov-3280 716 75 range range NN www-irs-gov-3280 716 76 for for IN www-irs-gov-3280 716 77 a a DT www-irs-gov-3280 716 78 single single JJ www-irs-gov-3280 716 79 year year NN www-irs-gov-3280 716 80 . . . www-irs-gov-3280 717 1 Critical critical JJ www-irs-gov-3280 717 2 Assumptions assumption NNS www-irs-gov-3280 717 3     _SP www-irs-gov-3280 717 4 § § ADD www-irs-gov-3280 717 5 521(b)(2)(D)(v 521(b)(2)(d)(v CD www-irs-gov-3280 717 6 ) ) -RRB- www-irs-gov-3280 717 7 The the DT www-irs-gov-3280 717 8 model model NN www-irs-gov-3280 717 9 APA apa NN www-irs-gov-3280 717 10 used use VBN www-irs-gov-3280 717 11 by by IN www-irs-gov-3280 717 12 the the DT www-irs-gov-3280 717 13 IRS IRS NNP www-irs-gov-3280 717 14 ( ( -LRB- www-irs-gov-3280 717 15 included include VBN www-irs-gov-3280 717 16 as as IN www-irs-gov-3280 717 17 Appendix Appendix NNP www-irs-gov-3280 717 18 1 1 CD www-irs-gov-3280 717 19 of of IN www-irs-gov-3280 717 20 this this DT www-irs-gov-3280 717 21 report report NN www-irs-gov-3280 717 22 ) ) -RRB- www-irs-gov-3280 717 23 includes include VBZ www-irs-gov-3280 717 24 a a DT www-irs-gov-3280 717 25 standard standard JJ www-irs-gov-3280 717 26 critical critical JJ www-irs-gov-3280 717 27 assumption assumption NN www-irs-gov-3280 717 28 that that IN www-irs-gov-3280 717 29 there there EX www-irs-gov-3280 717 30 will will MD www-irs-gov-3280 717 31 be be VB www-irs-gov-3280 717 32 no no DT www-irs-gov-3280 717 33 material material JJ www-irs-gov-3280 717 34 changes change NNS www-irs-gov-3280 717 35 to to IN www-irs-gov-3280 717 36 the the DT www-irs-gov-3280 717 37 taxpayer taxpayer NN www-irs-gov-3280 717 38 ’s ’s POS www-irs-gov-3280 717 39 business business NN www-irs-gov-3280 717 40 or or CC www-irs-gov-3280 717 41 to to IN www-irs-gov-3280 717 42 its -PRON- PRP$ www-irs-gov-3280 717 43 tax tax NN www-irs-gov-3280 717 44 or or CC www-irs-gov-3280 717 45 financial financial JJ www-irs-gov-3280 717 46 accounting accounting NN www-irs-gov-3280 717 47 practices practice NNS www-irs-gov-3280 717 48 during during IN www-irs-gov-3280 717 49 the the DT www-irs-gov-3280 717 50 APA APA NNP www-irs-gov-3280 717 51 term term NN www-irs-gov-3280 717 52 . . . www-irs-gov-3280 718 1 Each each DT www-irs-gov-3280 718 2 of of IN www-irs-gov-3280 718 3 the the DT www-irs-gov-3280 718 4 APAs apa NNS www-irs-gov-3280 718 5 executed execute VBN www-irs-gov-3280 718 6 in in IN www-irs-gov-3280 718 7 2013 2013 CD www-irs-gov-3280 718 8 included include VBD www-irs-gov-3280 718 9 this this DT www-irs-gov-3280 718 10 standard standard JJ www-irs-gov-3280 718 11 critical critical JJ www-irs-gov-3280 718 12 assumption assumption NN www-irs-gov-3280 718 13 . . . www-irs-gov-3280 719 1 A a DT www-irs-gov-3280 719 2 few few JJ www-irs-gov-3280 719 3 bilateral bilateral JJ www-irs-gov-3280 719 4 cases case NNS www-irs-gov-3280 719 5 have have VBP www-irs-gov-3280 719 6 included include VBN www-irs-gov-3280 719 7 critical critical JJ www-irs-gov-3280 719 8 assumptions assumption NNS www-irs-gov-3280 719 9 tied tie VBN www-irs-gov-3280 719 10 to to IN www-irs-gov-3280 719 11 either either CC www-irs-gov-3280 719 12 the the DT www-irs-gov-3280 719 13 taxpayer taxpayer NN www-irs-gov-3280 719 14 ’s ’s POS www-irs-gov-3280 719 15 profitability profitability NN www-irs-gov-3280 719 16 in in IN www-irs-gov-3280 719 17 a a DT www-irs-gov-3280 719 18 certain certain JJ www-irs-gov-3280 719 19 year year NN www-irs-gov-3280 719 20 or or CC www-irs-gov-3280 719 21 over over IN www-irs-gov-3280 719 22 the the DT www-irs-gov-3280 719 23 term term NN www-irs-gov-3280 719 24 of of IN www-irs-gov-3280 719 25 the the DT www-irs-gov-3280 719 26 APA apa NN www-irs-gov-3280 719 27 , , , www-irs-gov-3280 719 28 or or CC www-irs-gov-3280 719 29 to to IN www-irs-gov-3280 719 30 the the DT www-irs-gov-3280 719 31 amount amount NN www-irs-gov-3280 719 32 of of IN www-irs-gov-3280 719 33 non non JJ www-irs-gov-3280 719 34 - - JJ www-irs-gov-3280 719 35 covered covered JJ www-irs-gov-3280 719 36 transactions transaction NNS www-irs-gov-3280 719 37 as as IN www-irs-gov-3280 719 38 a a DT www-irs-gov-3280 719 39 percentage percentage NN www-irs-gov-3280 719 40 of of IN www-irs-gov-3280 719 41 the the DT www-irs-gov-3280 719 42 taxpayer taxpayer NN www-irs-gov-3280 719 43 ’s ’s POS www-irs-gov-3280 719 44 revenue revenue NN www-irs-gov-3280 719 45 . . . www-irs-gov-3280 720 1 Under under IN www-irs-gov-3280 720 2 § § CD www-irs-gov-3280 720 3 11.03(2 11.03(2 CD www-irs-gov-3280 720 4 ) ) -RRB- www-irs-gov-3280 720 5 of of IN www-irs-gov-3280 720 6 Rev. Rev. NNP www-irs-gov-3280 721 1 Proc Proc NNP www-irs-gov-3280 721 2 . . . www-irs-gov-3280 722 1 2006–9 2006–9 CD www-irs-gov-3280 722 2 , , , www-irs-gov-3280 722 3 the the DT www-irs-gov-3280 722 4 IRS IRS NNP www-irs-gov-3280 722 5 may may MD www-irs-gov-3280 722 6 require require VB www-irs-gov-3280 722 7 the the DT www-irs-gov-3280 722 8 taxpayer taxpayer NN www-irs-gov-3280 722 9 to to TO www-irs-gov-3280 722 10 show show VB www-irs-gov-3280 722 11 compliance compliance NN www-irs-gov-3280 722 12 with with IN www-irs-gov-3280 722 13 all all PDT www-irs-gov-3280 722 14 the the DT www-irs-gov-3280 722 15 critical critical JJ www-irs-gov-3280 722 16 assumptions assumption NNS www-irs-gov-3280 722 17 included include VBN www-irs-gov-3280 722 18 in in IN www-irs-gov-3280 722 19 the the DT www-irs-gov-3280 722 20 APA apa NN www-irs-gov-3280 722 21 . . . www-irs-gov-3280 723 1 If if IN www-irs-gov-3280 723 2 the the DT www-irs-gov-3280 723 3 taxpayer taxpayer NN www-irs-gov-3280 723 4 ’s ’s POS www-irs-gov-3280 723 5 results result NNS www-irs-gov-3280 723 6 violate violate VBP www-irs-gov-3280 723 7 the the DT www-irs-gov-3280 723 8 critical critical JJ www-irs-gov-3280 723 9 assumption assumption NN www-irs-gov-3280 723 10 , , , www-irs-gov-3280 723 11 then then RB www-irs-gov-3280 723 12 the the DT www-irs-gov-3280 723 13 taxpayer taxpayer NN www-irs-gov-3280 723 14 is be VBZ www-irs-gov-3280 723 15 required require VBN www-irs-gov-3280 723 16 to to TO www-irs-gov-3280 723 17 report report VB www-irs-gov-3280 723 18 to to IN www-irs-gov-3280 723 19 the the DT www-irs-gov-3280 723 20 IRS IRS NNP www-irs-gov-3280 723 21 the the DT www-irs-gov-3280 723 22 event event NN www-irs-gov-3280 723 23 or or CC www-irs-gov-3280 723 24 events event NNS www-irs-gov-3280 723 25 creating create VBG www-irs-gov-3280 723 26 the the DT www-irs-gov-3280 723 27 violation violation NN www-irs-gov-3280 723 28 . . . www-irs-gov-3280 724 1 Pursuant pursuant JJ www-irs-gov-3280 724 2 to to IN www-irs-gov-3280 724 3 § § CD www-irs-gov-3280 724 4 11.06(3 11.06(3 CD www-irs-gov-3280 724 5 ) ) -RRB- www-irs-gov-3280 724 6 of of IN www-irs-gov-3280 724 7 Rev. Rev. NNP www-irs-gov-3280 725 1 Proc Proc NNP www-irs-gov-3280 725 2 . . . www-irs-gov-3280 726 1 2006–9 2006–9 LS www-irs-gov-3280 726 2 , , , www-irs-gov-3280 726 3 when when WRB www-irs-gov-3280 726 4 a a DT www-irs-gov-3280 726 5 critical critical JJ www-irs-gov-3280 726 6 assumption assumption NN www-irs-gov-3280 726 7 is be VBZ www-irs-gov-3280 726 8 violated violate VBN www-irs-gov-3280 726 9 , , , www-irs-gov-3280 726 10 the the DT www-irs-gov-3280 726 11 APMA APMA NNP www-irs-gov-3280 726 12 Director Director NNP www-irs-gov-3280 726 13 may may MD www-irs-gov-3280 726 14 agree agree VB www-irs-gov-3280 726 15 to to TO www-irs-gov-3280 726 16 modify modify VB www-irs-gov-3280 726 17 the the DT www-irs-gov-3280 726 18 APA apa NN www-irs-gov-3280 726 19 . . . www-irs-gov-3280 727 1 However however RB www-irs-gov-3280 727 2 , , , www-irs-gov-3280 727 3 if if IN www-irs-gov-3280 727 4 there there EX www-irs-gov-3280 727 5 is be VBZ www-irs-gov-3280 727 6 no no DT www-irs-gov-3280 727 7 agreement agreement NN www-irs-gov-3280 727 8 to to TO www-irs-gov-3280 727 9 modify modify VB www-irs-gov-3280 727 10 the the DT www-irs-gov-3280 727 11 APA apa NN www-irs-gov-3280 727 12 , , , www-irs-gov-3280 727 13 then then RB www-irs-gov-3280 727 14 the the DT www-irs-gov-3280 727 15 APA apa NN www-irs-gov-3280 727 16 may may MD www-irs-gov-3280 727 17 be be VB www-irs-gov-3280 727 18 cancelled cancel VBN www-irs-gov-3280 727 19 . . . www-irs-gov-3280 728 1 Term term NN www-irs-gov-3280 728 2 Lengths length NNS www-irs-gov-3280 728 3 for for IN www-irs-gov-3280 728 4 APAs apa NNS www-irs-gov-3280 728 5     _SP www-irs-gov-3280 728 6 § § CD www-irs-gov-3280 728 7 521(b)(2)(D)(x 521(b)(2)(d)(x CD www-irs-gov-3280 728 8 ) ) -RRB- www-irs-gov-3280 728 9         _SP www-irs-gov-3280 728 10 Table table NN www-irs-gov-3280 728 11 6 6 CD www-irs-gov-3280 728 12 : : : www-irs-gov-3280 728 13 Term term NN www-irs-gov-3280 728 14 Lengths length NNS www-irs-gov-3280 728 15 ( ( -LRB- www-irs-gov-3280 728 16 Including include VBG www-irs-gov-3280 728 17 Rollback Rollback NNP www-irs-gov-3280 728 18 Years Years NNP www-irs-gov-3280 728 19 ) ) -RRB- www-irs-gov-3280 728 20 Term Term NNP www-irs-gov-3280 728 21 Length length NN www-irs-gov-3280 728 22 ( ( -LRB- www-irs-gov-3280 728 23 years year NNS www-irs-gov-3280 728 24 ) ) -RRB- www-irs-gov-3280 728 25 Number number NN www-irs-gov-3280 728 26 of of IN www-irs-gov-3280 728 27 APAs apa NNS www-irs-gov-3280 728 28 1 1 CD www-irs-gov-3280 728 29 ≤3 ≤3 NN www-irs-gov-3280 728 30 2 2 CD www-irs-gov-3280 728 31 ≤3 ≤3 NN www-irs-gov-3280 728 32 3 3 CD www-irs-gov-3280 728 33 5 5 CD www-irs-gov-3280 728 34 4 4 CD www-irs-gov-3280 728 35 ≤3 ≤3 NN www-irs-gov-3280 728 36 5 5 CD www-irs-gov-3280 728 37 60 60 CD www-irs-gov-3280 728 38 6 6 CD www-irs-gov-3280 728 39 23 23 CD www-irs-gov-3280 728 40 7 7 CD www-irs-gov-3280 728 41 23 23 CD www-irs-gov-3280 728 42 8 8 CD www-irs-gov-3280 728 43 14 14 CD www-irs-gov-3280 728 44 9 9 CD www-irs-gov-3280 728 45 4 4 CD www-irs-gov-3280 728 46 10 10 CD www-irs-gov-3280 728 47 8 8 CD www-irs-gov-3280 728 48 11 11 CD www-irs-gov-3280 728 49 ≤3 ≤3 NN www-irs-gov-3280 728 50 12 12 CD www-irs-gov-3280 728 51 ≤3 ≤3 NN www-irs-gov-3280 728 52 13 13 CD www-irs-gov-3280 728 53 ≤3 ≤3 NN www-irs-gov-3280 728 54 14 14 CD www-irs-gov-3280 728 55 ≤3 ≤3 NN www-irs-gov-3280 728 56 15 15 CD www-irs-gov-3280 728 57 ≤3 ≤3 NN www-irs-gov-3280 728 58 16 16 CD www-irs-gov-3280 728 59 ≤3 ≤3 NN www-irs-gov-3280 728 60 17 17 CD www-irs-gov-3280 728 61 ≤3 ≤3 NN www-irs-gov-3280 728 62 18 18 CD www-irs-gov-3280 728 63 ≤3 ≤3 NN www-irs-gov-3280 728 64 19 19 CD www-irs-gov-3280 728 65 ≤3 ≤3 NN www-irs-gov-3280 728 66 20 20 CD www-irs-gov-3280 728 67 ≤3 ≤3 NN www-irs-gov-3280 728 68 Average average NN www-irs-gov-3280 728 69 7 7 CD www-irs-gov-3280 728 70 years year NNS www-irs-gov-3280 728 71 As as IN www-irs-gov-3280 728 72 described describe VBN www-irs-gov-3280 728 73 in in IN www-irs-gov-3280 728 74 § § CD www-irs-gov-3280 728 75 4.07 4.07 CD www-irs-gov-3280 728 76 of of IN www-irs-gov-3280 728 77 Rev. Rev. NNP www-irs-gov-3280 729 1 Proc Proc NNP www-irs-gov-3280 729 2 . . . www-irs-gov-3280 730 1 2006–9 2006–9 LS www-irs-gov-3280 730 2 , , , www-irs-gov-3280 730 3 taxpayers taxpayer NNS www-irs-gov-3280 730 4 should should MD www-irs-gov-3280 730 5 request request VB www-irs-gov-3280 730 6 at at IN www-irs-gov-3280 730 7 least least JJS www-irs-gov-3280 730 8 a a DT www-irs-gov-3280 730 9 5-year 5-year CD www-irs-gov-3280 730 10 term term NN www-irs-gov-3280 730 11 in in IN www-irs-gov-3280 730 12 an an DT www-irs-gov-3280 730 13 APA apa NN www-irs-gov-3280 730 14 submission submission NN www-irs-gov-3280 730 15 , , , www-irs-gov-3280 730 16 although although IN www-irs-gov-3280 730 17 the the DT www-irs-gov-3280 730 18 appropriate appropriate JJ www-irs-gov-3280 730 19 APA apa NN www-irs-gov-3280 730 20 term term NN www-irs-gov-3280 730 21 is be VBZ www-irs-gov-3280 730 22 decided decide VBN www-irs-gov-3280 730 23 on on IN www-irs-gov-3280 730 24 a a DT www-irs-gov-3280 730 25 case case NN www-irs-gov-3280 730 26 - - HYPH www-irs-gov-3280 730 27 by by IN www-irs-gov-3280 730 28 - - HYPH www-irs-gov-3280 730 29 case case NN www-irs-gov-3280 730 30 basis basis NN www-irs-gov-3280 730 31 . . . www-irs-gov-3280 731 1 Of of IN www-irs-gov-3280 731 2 the the DT www-irs-gov-3280 731 3 APAs apa NNS www-irs-gov-3280 731 4 executed execute VBN www-irs-gov-3280 731 5 in in IN www-irs-gov-3280 731 6 2013 2013 CD www-irs-gov-3280 731 7 , , , www-irs-gov-3280 731 8 41 41 CD www-irs-gov-3280 731 9 percent percent NN www-irs-gov-3280 731 10 had have VBD www-irs-gov-3280 731 11 a a DT www-irs-gov-3280 731 12 5-year 5-year CD www-irs-gov-3280 731 13 term term NN www-irs-gov-3280 731 14 while while IN www-irs-gov-3280 731 15 more more JJR www-irs-gov-3280 731 16 than than IN www-irs-gov-3280 731 17 half half DT www-irs-gov-3280 731 18 had have VBD www-irs-gov-3280 731 19 terms term NNS www-irs-gov-3280 731 20 of of IN www-irs-gov-3280 731 21 6 6 CD www-irs-gov-3280 731 22 years year NNS www-irs-gov-3280 731 23 or or CC www-irs-gov-3280 731 24 longer long JJR www-irs-gov-3280 731 25 . . . www-irs-gov-3280 732 1 For for IN www-irs-gov-3280 732 2 APAs apa NNS www-irs-gov-3280 732 3 with with IN www-irs-gov-3280 732 4 terms term NNS www-irs-gov-3280 732 5 of of IN www-irs-gov-3280 732 6 greater great JJR www-irs-gov-3280 732 7 than than IN www-irs-gov-3280 732 8 6 6 CD www-irs-gov-3280 732 9 years year NNS www-irs-gov-3280 732 10 , , , www-irs-gov-3280 732 11 a a DT www-irs-gov-3280 732 12 substantial substantial JJ www-irs-gov-3280 732 13 number number NN www-irs-gov-3280 732 14 of of IN www-irs-gov-3280 732 15 those those DT www-irs-gov-3280 732 16 were be VBD www-irs-gov-3280 732 17 submitted submit VBN www-irs-gov-3280 732 18 as as IN www-irs-gov-3280 732 19 a a DT www-irs-gov-3280 732 20 request request NN www-irs-gov-3280 732 21 for for IN www-irs-gov-3280 732 22 a a DT www-irs-gov-3280 732 23 5-year 5-year CD www-irs-gov-3280 732 24 term term NN www-irs-gov-3280 732 25 , , , www-irs-gov-3280 732 26 and and CC www-irs-gov-3280 732 27 the the DT www-irs-gov-3280 732 28 additional additional JJ www-irs-gov-3280 732 29 years year NNS www-irs-gov-3280 732 30 were be VBD www-irs-gov-3280 732 31 agreed agree VBN www-irs-gov-3280 732 32 to to IN www-irs-gov-3280 732 33 between between IN www-irs-gov-3280 732 34 the the DT www-irs-gov-3280 732 35 taxpayer taxpayer NN www-irs-gov-3280 732 36 and and CC www-irs-gov-3280 732 37 the the DT www-irs-gov-3280 732 38 IRS IRS NNP www-irs-gov-3280 732 39 ( ( -LRB- www-irs-gov-3280 732 40 or or CC www-irs-gov-3280 732 41 , , , www-irs-gov-3280 732 42 in in IN www-irs-gov-3280 732 43 the the DT www-irs-gov-3280 732 44 case case NN www-irs-gov-3280 732 45 of of IN www-irs-gov-3280 732 46 a a DT www-irs-gov-3280 732 47 bilateral bilateral JJ www-irs-gov-3280 732 48 APA apa NN www-irs-gov-3280 732 49 , , , www-irs-gov-3280 732 50 between between IN www-irs-gov-3280 732 51 the the DT www-irs-gov-3280 732 52 IRS IRS NNP www-irs-gov-3280 732 53 and and CC www-irs-gov-3280 732 54 the the DT www-irs-gov-3280 732 55 foreign foreign JJ www-irs-gov-3280 732 56 government government NN www-irs-gov-3280 732 57 upon upon IN www-irs-gov-3280 732 58 the the DT www-irs-gov-3280 732 59 taxpayer taxpayer NN www-irs-gov-3280 732 60 ’s ’s POS www-irs-gov-3280 732 61 request request NN www-irs-gov-3280 732 62 ) ) -RRB- www-irs-gov-3280 732 63 . . . www-irs-gov-3280 733 1 In in IN www-irs-gov-3280 733 2 2013 2013 CD www-irs-gov-3280 733 3 , , , www-irs-gov-3280 733 4 10 10 CD www-irs-gov-3280 733 5 percent percent NN www-irs-gov-3280 733 6 of of IN www-irs-gov-3280 733 7 the the DT www-irs-gov-3280 733 8 executed execute VBN www-irs-gov-3280 733 9 APAs apa NNS www-irs-gov-3280 733 10 included include VBD www-irs-gov-3280 733 11 terms term NNS www-irs-gov-3280 733 12 of of IN www-irs-gov-3280 733 13 10 10 CD www-irs-gov-3280 733 14 years year NNS www-irs-gov-3280 733 15 or or CC www-irs-gov-3280 733 16 longer long JJR www-irs-gov-3280 733 17 . . . www-irs-gov-3280 734 1 The the DT www-irs-gov-3280 734 2 longer long JJR www-irs-gov-3280 734 3 terms term NNS www-irs-gov-3280 734 4 were be VBD www-irs-gov-3280 734 5 agreed agree VBN www-irs-gov-3280 734 6 to to IN www-irs-gov-3280 734 7 based base VBN www-irs-gov-3280 734 8 on on IN www-irs-gov-3280 734 9 the the DT www-irs-gov-3280 734 10 particular particular JJ www-irs-gov-3280 734 11 circumstances circumstance NNS www-irs-gov-3280 734 12 of of IN www-irs-gov-3280 734 13 each each DT www-irs-gov-3280 734 14 individual individual JJ www-irs-gov-3280 734 15 case case NN www-irs-gov-3280 734 16 and and CC www-irs-gov-3280 734 17 were be VBD www-irs-gov-3280 734 18 often often RB www-irs-gov-3280 734 19 granted grant VBN www-irs-gov-3280 734 20 to to TO www-irs-gov-3280 734 21 ensure ensure VB www-irs-gov-3280 734 22 a a DT www-irs-gov-3280 734 23 reasonable reasonable JJ www-irs-gov-3280 734 24 amount amount NN www-irs-gov-3280 734 25 of of IN www-irs-gov-3280 734 26 prospectivity prospectivity NN www-irs-gov-3280 734 27 in in IN www-irs-gov-3280 734 28 the the DT www-irs-gov-3280 734 29 APA APA NNP www-irs-gov-3280 734 30 term term NN www-irs-gov-3280 734 31 . . . www-irs-gov-3280 735 1 The the DT www-irs-gov-3280 735 2 prospectivity prospectivity NN www-irs-gov-3280 735 3 of of IN www-irs-gov-3280 735 4 APA APA NNP www-irs-gov-3280 735 5 terms term NNS www-irs-gov-3280 735 6 improved improve VBN www-irs-gov-3280 735 7 in in IN www-irs-gov-3280 735 8 2013 2013 CD www-irs-gov-3280 735 9 from from IN www-irs-gov-3280 735 10 an an DT www-irs-gov-3280 735 11 average average NN www-irs-gov-3280 735 12 of of IN www-irs-gov-3280 735 13 1 1 CD www-irs-gov-3280 735 14 year year NN www-irs-gov-3280 735 15 in in IN www-irs-gov-3280 735 16 2012 2012 CD www-irs-gov-3280 735 17 to to IN www-irs-gov-3280 735 18 2 2 CD www-irs-gov-3280 735 19 years year NNS www-irs-gov-3280 735 20 in in IN www-irs-gov-3280 735 21 2013 2013 CD www-irs-gov-3280 735 22 . . . www-irs-gov-3280 736 1 It -PRON- PRP www-irs-gov-3280 736 2 is be VBZ www-irs-gov-3280 736 3 expected expect VBN www-irs-gov-3280 736 4 that that IN www-irs-gov-3280 736 5 the the DT www-irs-gov-3280 736 6 number number NN www-irs-gov-3280 736 7 of of IN www-irs-gov-3280 736 8 APAs apa NNS www-irs-gov-3280 736 9 with with IN www-irs-gov-3280 736 10 terms term NNS www-irs-gov-3280 736 11 exceeding exceed VBG www-irs-gov-3280 736 12 10 10 CD www-irs-gov-3280 736 13 years year NNS www-irs-gov-3280 736 14 will will MD www-irs-gov-3280 736 15 decrease decrease VB www-irs-gov-3280 736 16 in in IN www-irs-gov-3280 736 17 future future JJ www-irs-gov-3280 736 18 years year NNS www-irs-gov-3280 736 19 as as IN www-irs-gov-3280 736 20 completion completion NN www-irs-gov-3280 736 21 times time NNS www-irs-gov-3280 736 22 continue continue VBP www-irs-gov-3280 736 23 to to TO www-irs-gov-3280 736 24 improve improve VB www-irs-gov-3280 736 25 . . . www-irs-gov-3280 737 1 Amount Amount NNP www-irs-gov-3280 737 2 of of IN www-irs-gov-3280 737 3 Time Time NNP www-irs-gov-3280 737 4 Taken take VBN www-irs-gov-3280 737 5 to to IN www-irs-gov-3280 737 6 Complete Complete NNP www-irs-gov-3280 737 7 New New NNP www-irs-gov-3280 737 8 and and CC www-irs-gov-3280 737 9 Renewal Renewal NNP www-irs-gov-3280 737 10 APAs APAs NNPS www-irs-gov-3280 737 11     _SP www-irs-gov-3280 737 12 § § -LRB- www-irs-gov-3280 737 13 521(b)(2)(E 521(b)(2)(e CD www-irs-gov-3280 737 14 ) ) -RRB- www-irs-gov-3280 737 15         _SP www-irs-gov-3280 737 16 Table table NN www-irs-gov-3280 737 17 7 7 CD www-irs-gov-3280 737 18 : : : www-irs-gov-3280 737 19 Months month NNS www-irs-gov-3280 737 20 to to TO www-irs-gov-3280 737 21 Complete complete VB www-irs-gov-3280 737 22 New New NNP www-irs-gov-3280 737 23 and and CC www-irs-gov-3280 737 24 Renewal Renewal NNP www-irs-gov-3280 737 25 APAs apa NNS www-irs-gov-3280 737 26 § § -LRB- www-irs-gov-3280 737 27 521(b)(2)(E 521(b)(2)(e CD www-irs-gov-3280 737 28 ) ) -RRB- www-irs-gov-3280 737 29     _SP www-irs-gov-3280 737 30 Unilateral Unilateral NNP www-irs-gov-3280 737 31 Bilateral Bilateral NNP www-irs-gov-3280 737 32 Unilateral Unilateral NNP www-irs-gov-3280 737 33 & & CC www-irs-gov-3280 737 34 Bilateral Bilateral NNP www-irs-gov-3280 737 35     _SP www-irs-gov-3280 737 36 Average Average NNP www-irs-gov-3280 737 37 Median Median NNP www-irs-gov-3280 737 38 Average Average NNP www-irs-gov-3280 737 39 Median Median NNP www-irs-gov-3280 737 40 Average Average NNP www-irs-gov-3280 737 41 Median Median NNP www-irs-gov-3280 737 42 New New NNP www-irs-gov-3280 737 43 34.9 34.9 CD www-irs-gov-3280 737 44 34.5 34.5 CD www-irs-gov-3280 737 45 41.8 41.8 CD www-irs-gov-3280 737 46 38.8 38.8 CD www-irs-gov-3280 737 47 40.5 40.5 CD www-irs-gov-3280 737 48 37.8 37.8 CD www-irs-gov-3280 737 49 Renewal Renewal NNP www-irs-gov-3280 737 50 25.4 25.4 CD www-irs-gov-3280 737 51 23.7 23.7 CD www-irs-gov-3280 737 52 36.2 36.2 CD www-irs-gov-3280 737 53 31.9 31.9 CD www-irs-gov-3280 737 54 32.4 32.4 CD www-irs-gov-3280 737 55 31.4 31.4 CD www-irs-gov-3280 737 56 New New NNP www-irs-gov-3280 737 57 & & CC www-irs-gov-3280 737 58 Renewal Renewal NNP www-irs-gov-3280 737 59 28.4 28.4 CD www-irs-gov-3280 737 60 27.9 27.9 CD www-irs-gov-3280 737 61 39.2 39.2 CD www-irs-gov-3280 737 62 37.2 37.2 CD www-irs-gov-3280 737 63 36.2 36.2 CD www-irs-gov-3280 737 64 32.7 32.7 CD www-irs-gov-3280 737 65 The the DT www-irs-gov-3280 737 66 median median JJ www-irs-gov-3280 737 67 time time NN www-irs-gov-3280 737 68 required require VBN www-irs-gov-3280 737 69 to to TO www-irs-gov-3280 737 70 complete complete VB www-irs-gov-3280 737 71 the the DT www-irs-gov-3280 737 72 145 145 CD www-irs-gov-3280 737 73 APAs apa NNS www-irs-gov-3280 737 74 executed execute VBN www-irs-gov-3280 737 75 in in IN www-irs-gov-3280 737 76 2013 2013 CD www-irs-gov-3280 737 77 was be VBD www-irs-gov-3280 737 78 approximately approximately RB www-irs-gov-3280 737 79 7 7 CD www-irs-gov-3280 737 80 months month NNS www-irs-gov-3280 737 81 less less JJR www-irs-gov-3280 737 82 than than IN www-irs-gov-3280 737 83 the the DT www-irs-gov-3280 737 84 median median JJ www-irs-gov-3280 737 85 time time NN www-irs-gov-3280 737 86 in in IN www-irs-gov-3280 737 87 2012 2012 CD www-irs-gov-3280 737 88 . . . www-irs-gov-3280 738 1 Most Most JJS www-irs-gov-3280 738 2 of of IN www-irs-gov-3280 738 3 the the DT www-irs-gov-3280 738 4 improvement improvement NN www-irs-gov-3280 738 5 in in IN www-irs-gov-3280 738 6 completion completion NN www-irs-gov-3280 738 7 time time NN www-irs-gov-3280 738 8 is be VBZ www-irs-gov-3280 738 9 attributable attributable JJ www-irs-gov-3280 738 10 to to IN www-irs-gov-3280 738 11 bilateral bilateral JJ www-irs-gov-3280 738 12 APAs apa NNS www-irs-gov-3280 738 13 where where WRB www-irs-gov-3280 738 14 agreements agreement NNS www-irs-gov-3280 738 15 were be VBD www-irs-gov-3280 738 16 reached reach VBN www-irs-gov-3280 738 17 more more RBR www-irs-gov-3280 738 18 quickly quickly RB www-irs-gov-3280 738 19 with with IN www-irs-gov-3280 738 20 our -PRON- PRP$ www-irs-gov-3280 738 21 treaty treaty NN www-irs-gov-3280 738 22 partners partner NNS www-irs-gov-3280 738 23 . . . www-irs-gov-3280 739 1 These these DT www-irs-gov-3280 739 2 bilateral bilateral JJ www-irs-gov-3280 739 3 APA apa NN www-irs-gov-3280 739 4 agreements agreement NNS www-irs-gov-3280 739 5 were be VBD www-irs-gov-3280 739 6 reached reach VBN www-irs-gov-3280 739 7 more more RBR www-irs-gov-3280 739 8 quickly quickly RB www-irs-gov-3280 739 9 because because IN www-irs-gov-3280 739 10 of of IN www-irs-gov-3280 739 11 increased increase VBN www-irs-gov-3280 739 12 correspondence correspondence NN www-irs-gov-3280 739 13 in in IN www-irs-gov-3280 739 14 advance advance NN www-irs-gov-3280 739 15 of of IN www-irs-gov-3280 739 16 face face NN www-irs-gov-3280 739 17 - - HYPH www-irs-gov-3280 739 18 to to IN www-irs-gov-3280 739 19 - - HYPH www-irs-gov-3280 739 20 face face NN www-irs-gov-3280 739 21 meetings meeting NNS www-irs-gov-3280 739 22 , , , www-irs-gov-3280 739 23 elimination elimination NN www-irs-gov-3280 739 24 of of IN www-irs-gov-3280 739 25 the the DT www-irs-gov-3280 739 26 handoffs handoff NNS www-irs-gov-3280 739 27 that that WDT www-irs-gov-3280 739 28 took take VBD www-irs-gov-3280 739 29 place place NN www-irs-gov-3280 739 30 prior prior RB www-irs-gov-3280 739 31 to to IN www-irs-gov-3280 739 32 the the DT www-irs-gov-3280 739 33 merger[4 merger[4 NNP www-irs-gov-3280 739 34 ] ] -RRB- www-irs-gov-3280 739 35 , , , www-irs-gov-3280 739 36 and and CC www-irs-gov-3280 739 37 a a DT www-irs-gov-3280 739 38 streamlined streamlined JJ www-irs-gov-3280 739 39 post post JJ www-irs-gov-3280 739 40 - - JJ www-irs-gov-3280 739 41 agreement agreement JJ www-irs-gov-3280 739 42 process process NN www-irs-gov-3280 739 43 that that WDT www-irs-gov-3280 739 44 moved move VBD www-irs-gov-3280 739 45 from from IN www-irs-gov-3280 739 46 sequential sequential JJ www-irs-gov-3280 739 47 processing processing NN www-irs-gov-3280 739 48 to to IN www-irs-gov-3280 739 49 parallel parallel JJ www-irs-gov-3280 739 50 processing processing NN www-irs-gov-3280 739 51 once once IN www-irs-gov-3280 739 52 an an DT www-irs-gov-3280 739 53 agreement agreement NN www-irs-gov-3280 739 54 is be VBZ www-irs-gov-3280 739 55 reached reach VBN www-irs-gov-3280 739 56 . . . www-irs-gov-3280 740 1 [ [ -LRB- www-irs-gov-3280 740 2 5 5 CD www-irs-gov-3280 740 3 ] ] -RRB- www-irs-gov-3280 740 4 Efforts effort NNS www-irs-gov-3280 740 5 to to TO www-irs-gov-3280 740 6 Ensure ensure VB www-irs-gov-3280 740 7 Compliance compliance NN www-irs-gov-3280 740 8 with with IN www-irs-gov-3280 740 9 APAs apa NNS www-irs-gov-3280 740 10     _SP www-irs-gov-3280 740 11 § § CD www-irs-gov-3280 740 12 521(b)(2)(F 521(b)(2)(f CD www-irs-gov-3280 740 13 ) ) -RRB- www-irs-gov-3280 740 14 As as IN www-irs-gov-3280 740 15 described describe VBN www-irs-gov-3280 740 16 in in IN www-irs-gov-3280 740 17 § § CD www-irs-gov-3280 740 18 11.01 11.01 CD www-irs-gov-3280 740 19 of of IN www-irs-gov-3280 740 20 Rev. Rev. NNP www-irs-gov-3280 741 1 Proc Proc NNP www-irs-gov-3280 741 2 . . . www-irs-gov-3280 742 1 2006–9 2006–9 LS www-irs-gov-3280 742 2 , , , www-irs-gov-3280 742 3 APA apa NN www-irs-gov-3280 742 4 taxpayers taxpayer NNS www-irs-gov-3280 742 5 are be VBP www-irs-gov-3280 742 6 required require VBN www-irs-gov-3280 742 7 to to TO www-irs-gov-3280 742 8 file file VB www-irs-gov-3280 742 9 annual annual JJ www-irs-gov-3280 742 10 reports report NNS www-irs-gov-3280 742 11 to to TO www-irs-gov-3280 742 12 demonstrate demonstrate VB www-irs-gov-3280 742 13 compliance compliance NN www-irs-gov-3280 742 14 with with IN www-irs-gov-3280 742 15 the the DT www-irs-gov-3280 742 16 terms term NNS www-irs-gov-3280 742 17 and and CC www-irs-gov-3280 742 18 conditions condition NNS www-irs-gov-3280 742 19 of of IN www-irs-gov-3280 742 20 the the DT www-irs-gov-3280 742 21 APA apa NN www-irs-gov-3280 742 22 . . . www-irs-gov-3280 743 1 The the DT www-irs-gov-3280 743 2 filing filing NN www-irs-gov-3280 743 3 and and CC www-irs-gov-3280 743 4 review review NN www-irs-gov-3280 743 5 of of IN www-irs-gov-3280 743 6 annual annual JJ www-irs-gov-3280 743 7 reports report NNS www-irs-gov-3280 743 8 is be VBZ www-irs-gov-3280 743 9 a a DT www-irs-gov-3280 743 10 critical critical JJ www-irs-gov-3280 743 11 part part NN www-irs-gov-3280 743 12 of of IN www-irs-gov-3280 743 13 the the DT www-irs-gov-3280 743 14 APA APA NNP www-irs-gov-3280 743 15 process process NN www-irs-gov-3280 743 16 . . . www-irs-gov-3280 744 1 Through through IN www-irs-gov-3280 744 2 annual annual JJ www-irs-gov-3280 744 3 report report NN www-irs-gov-3280 744 4 review review NN www-irs-gov-3280 744 5 , , , www-irs-gov-3280 744 6 the the DT www-irs-gov-3280 744 7 APMA APMA NNP www-irs-gov-3280 744 8 Program Program NNP www-irs-gov-3280 744 9 monitors monitor VBZ www-irs-gov-3280 744 10 taxpayer taxpayer NN www-irs-gov-3280 744 11 compliance compliance NN www-irs-gov-3280 744 12 with with IN www-irs-gov-3280 744 13 APAs apa NNS www-irs-gov-3280 744 14 on on IN www-irs-gov-3280 744 15 a a DT www-irs-gov-3280 744 16 contemporaneous contemporaneous JJ www-irs-gov-3280 744 17 basis basis NN www-irs-gov-3280 744 18 . . . www-irs-gov-3280 745 1 Annual annual JJ www-irs-gov-3280 745 2 report report NN www-irs-gov-3280 745 3 review review NN www-irs-gov-3280 745 4 provides provide VBZ www-irs-gov-3280 745 5 current current JJ www-irs-gov-3280 745 6 information information NN www-irs-gov-3280 745 7 on on IN www-irs-gov-3280 745 8 the the DT www-irs-gov-3280 745 9 success success NN www-irs-gov-3280 745 10 or or CC www-irs-gov-3280 745 11 problems problem NNS www-irs-gov-3280 745 12 associated associate VBN www-irs-gov-3280 745 13 with with IN www-irs-gov-3280 745 14 the the DT www-irs-gov-3280 745 15 various various JJ www-irs-gov-3280 745 16 transfer transfer NN www-irs-gov-3280 745 17 pricing pricing NN www-irs-gov-3280 745 18 methods method NNS www-irs-gov-3280 745 19 ( ( -LRB- www-irs-gov-3280 745 20 TPMs TPMs NNP www-irs-gov-3280 745 21 ) ) -RRB- www-irs-gov-3280 745 22 adopted adopt VBN www-irs-gov-3280 745 23 in in IN www-irs-gov-3280 745 24 the the DT www-irs-gov-3280 745 25 APA APA NNP www-irs-gov-3280 745 26 process process NN www-irs-gov-3280 745 27 . . . www-irs-gov-3280 746 1 All all DT www-irs-gov-3280 746 2 reports report NNS www-irs-gov-3280 746 3 received receive VBN www-irs-gov-3280 746 4 by by IN www-irs-gov-3280 746 5 the the DT www-irs-gov-3280 746 6 APMA APMA NNP www-irs-gov-3280 746 7 Program Program NNP www-irs-gov-3280 746 8 are be VBP www-irs-gov-3280 746 9 assigned assign VBN www-irs-gov-3280 746 10 to to IN www-irs-gov-3280 746 11 a a DT www-irs-gov-3280 746 12 designated designate VBN www-irs-gov-3280 746 13 APMA APMA NNP www-irs-gov-3280 746 14 team team NN www-irs-gov-3280 746 15 leader leader NN www-irs-gov-3280 746 16 or or CC www-irs-gov-3280 746 17 economist economist NN www-irs-gov-3280 746 18 . . . www-irs-gov-3280 747 1 Whenever whenever WRB www-irs-gov-3280 747 2 possible possible JJ www-irs-gov-3280 747 3 , , , www-irs-gov-3280 747 4 annual annual JJ www-irs-gov-3280 747 5 report report NN www-irs-gov-3280 747 6 reviews review NNS www-irs-gov-3280 747 7 are be VBP www-irs-gov-3280 747 8 assigned assign VBN www-irs-gov-3280 747 9 to to IN www-irs-gov-3280 747 10 the the DT www-irs-gov-3280 747 11 team team NN www-irs-gov-3280 747 12 leader leader NN www-irs-gov-3280 747 13 who who WP www-irs-gov-3280 747 14 worked work VBD www-irs-gov-3280 747 15 the the DT www-irs-gov-3280 747 16 case case NN www-irs-gov-3280 747 17 , , , www-irs-gov-3280 747 18 or or CC www-irs-gov-3280 747 19 another another DT www-irs-gov-3280 747 20 staff staff NN www-irs-gov-3280 747 21 member member NN www-irs-gov-3280 747 22 who who WP www-irs-gov-3280 747 23 is be VBZ www-irs-gov-3280 747 24 already already RB www-irs-gov-3280 747 25 familiar familiar JJ www-irs-gov-3280 747 26 with with IN www-irs-gov-3280 747 27 the the DT www-irs-gov-3280 747 28 relevant relevant JJ www-irs-gov-3280 747 29 facts fact NNS www-irs-gov-3280 747 30 and and CC www-irs-gov-3280 747 31 terms term NNS www-irs-gov-3280 747 32 of of IN www-irs-gov-3280 747 33 the the DT www-irs-gov-3280 747 34 agreement agreement NN www-irs-gov-3280 747 35 . . . www-irs-gov-3280 748 1 Other other JJ www-irs-gov-3280 748 2 team team NN www-irs-gov-3280 748 3 leaders leader NNS www-irs-gov-3280 748 4 and and CC www-irs-gov-3280 748 5 economists economist NNS www-irs-gov-3280 748 6 may may MD www-irs-gov-3280 748 7 assist assist VB www-irs-gov-3280 748 8 the the DT www-irs-gov-3280 748 9 assigned assign VBN www-irs-gov-3280 748 10 staff staff NN www-irs-gov-3280 748 11 member member NN www-irs-gov-3280 748 12 as as RB www-irs-gov-3280 748 13 well well RB www-irs-gov-3280 748 14 . . . www-irs-gov-3280 749 1 The the DT www-irs-gov-3280 749 2 annual annual JJ www-irs-gov-3280 749 3 report report NN www-irs-gov-3280 749 4 is be VBZ www-irs-gov-3280 749 5 also also RB www-irs-gov-3280 749 6 sent send VBN www-irs-gov-3280 749 7 to to IN www-irs-gov-3280 749 8 the the DT www-irs-gov-3280 749 9 field field NN www-irs-gov-3280 749 10 personnel personnel NNS www-irs-gov-3280 749 11 with with IN www-irs-gov-3280 749 12 exam exam NN www-irs-gov-3280 749 13 jurisdiction jurisdiction NN www-irs-gov-3280 749 14 over over IN www-irs-gov-3280 749 15 the the DT www-irs-gov-3280 749 16 taxpayer taxpayer NN www-irs-gov-3280 749 17 . . . www-irs-gov-3280 750 1 The the DT www-irs-gov-3280 750 2 field field NN www-irs-gov-3280 750 3 personnel personnel NNS www-irs-gov-3280 750 4 conduct conduct VBP www-irs-gov-3280 750 5 a a DT www-irs-gov-3280 750 6 parallel parallel JJ www-irs-gov-3280 750 7 compliance compliance NN www-irs-gov-3280 750 8 review review NN www-irs-gov-3280 750 9 and and CC www-irs-gov-3280 750 10 coordinate coordinate VB www-irs-gov-3280 750 11 with with IN www-irs-gov-3280 750 12 APMA apma JJ www-irs-gov-3280 750 13 personnel personnel NNS www-irs-gov-3280 750 14 to to TO www-irs-gov-3280 750 15 resolve resolve VB www-irs-gov-3280 750 16 any any DT www-irs-gov-3280 750 17 questions question NNS www-irs-gov-3280 750 18 or or CC www-irs-gov-3280 750 19 problems problem NNS www-irs-gov-3280 750 20 that that WDT www-irs-gov-3280 750 21 might may MD www-irs-gov-3280 750 22 arise arise VB www-irs-gov-3280 750 23 . . . www-irs-gov-3280 751 1 Nature nature NN www-irs-gov-3280 751 2 of of IN www-irs-gov-3280 751 3 Documentation Documentation NNP www-irs-gov-3280 751 4 Required require VBN www-irs-gov-3280 751 5 in in IN www-irs-gov-3280 751 6 Annual Annual NNP www-irs-gov-3280 751 7 Report Report NNP www-irs-gov-3280 751 8     _SP www-irs-gov-3280 751 9 § § CD www-irs-gov-3280 751 10 521(b)(2)(D)(xi 521(b)(2)(D)(xi NNP www-irs-gov-3280 751 11 ) ) -RRB- www-irs-gov-3280 751 12 APAs apa NNS www-irs-gov-3280 751 13 executed execute VBN www-irs-gov-3280 751 14 in in IN www-irs-gov-3280 751 15 2013 2013 CD www-irs-gov-3280 751 16 required required JJ www-irs-gov-3280 751 17 taxpayers taxpayer NNS www-irs-gov-3280 751 18 to to TO www-irs-gov-3280 751 19 provide provide VB www-irs-gov-3280 751 20 various various JJ www-irs-gov-3280 751 21 documents document NNS www-irs-gov-3280 751 22 with with IN www-irs-gov-3280 751 23 their -PRON- PRP$ www-irs-gov-3280 751 24 annual annual JJ www-irs-gov-3280 751 25 reports report NNS www-irs-gov-3280 751 26 , , , www-irs-gov-3280 751 27 depending depend VBG www-irs-gov-3280 751 28 on on IN www-irs-gov-3280 751 29 the the DT www-irs-gov-3280 751 30 specific specific JJ www-irs-gov-3280 751 31 facts fact NNS www-irs-gov-3280 751 32 of of IN www-irs-gov-3280 751 33 the the DT www-irs-gov-3280 751 34 case case NN www-irs-gov-3280 751 35 . . . www-irs-gov-3280 752 1 While while IN www-irs-gov-3280 752 2 not not RB www-irs-gov-3280 752 3 every every DT www-irs-gov-3280 752 4 annual annual JJ www-irs-gov-3280 752 5 report report NN www-irs-gov-3280 752 6 will will MD www-irs-gov-3280 752 7 include include VB www-irs-gov-3280 752 8 each each DT www-irs-gov-3280 752 9 of of IN www-irs-gov-3280 752 10 the the DT www-irs-gov-3280 752 11 documents document NNS www-irs-gov-3280 752 12 listed list VBN www-irs-gov-3280 752 13 below below IN www-irs-gov-3280 752 14 ( ( -LRB- www-irs-gov-3280 752 15 e.g. e.g. RB www-irs-gov-3280 752 16 , , , www-irs-gov-3280 752 17 where where WRB www-irs-gov-3280 752 18 no no DT www-irs-gov-3280 752 19 compensating compensate VBG www-irs-gov-3280 752 20 adjustment adjustment NN www-irs-gov-3280 752 21 occurs occur VBZ www-irs-gov-3280 752 22 , , , www-irs-gov-3280 752 23 no no DT www-irs-gov-3280 752 24 documentation documentation NN www-irs-gov-3280 752 25 is be VBZ www-irs-gov-3280 752 26 required require VBN www-irs-gov-3280 752 27 ) ) -RRB- www-irs-gov-3280 752 28 the the DT www-irs-gov-3280 752 29 documents document NNS www-irs-gov-3280 752 30 listed list VBN www-irs-gov-3280 752 31 below below RB www-irs-gov-3280 752 32 are be VBP www-irs-gov-3280 752 33 required require VBN www-irs-gov-3280 752 34 where where WRB www-irs-gov-3280 752 35 the the DT www-irs-gov-3280 752 36 facts fact NNS www-irs-gov-3280 752 37 demonstrate demonstrate VBP www-irs-gov-3280 752 38 a a DT www-irs-gov-3280 752 39 need need NN www-irs-gov-3280 752 40 for for IN www-irs-gov-3280 752 41 such such JJ www-irs-gov-3280 752 42 documentation documentation NN www-irs-gov-3280 752 43 . . . www-irs-gov-3280 753 1 1 1 LS www-irs-gov-3280 753 2 . . . www-irs-gov-3280 754 1 Statement statement NN www-irs-gov-3280 754 2 identifying identify VBG www-irs-gov-3280 754 3 all all DT www-irs-gov-3280 754 4 material material JJ www-irs-gov-3280 754 5 differences difference NNS www-irs-gov-3280 754 6 between between IN www-irs-gov-3280 754 7 Taxpayer Taxpayer NNP www-irs-gov-3280 754 8 ’s ’s POS www-irs-gov-3280 754 9 business business NN www-irs-gov-3280 754 10 operations operation NNS www-irs-gov-3280 754 11 during during IN www-irs-gov-3280 754 12 APA APA NNP www-irs-gov-3280 754 13 Year Year NNP www-irs-gov-3280 754 14 and and CC www-irs-gov-3280 754 15 description description NN www-irs-gov-3280 754 16 of of IN www-irs-gov-3280 754 17 Taxpayer Taxpayer NNP www-irs-gov-3280 754 18 ’s ’s POS www-irs-gov-3280 754 19 business business NN www-irs-gov-3280 754 20 operations operation NNS www-irs-gov-3280 754 21 contained contain VBN www-irs-gov-3280 754 22 in in IN www-irs-gov-3280 754 23 Taxpayer Taxpayer NNP www-irs-gov-3280 754 24 ’s ’s POS www-irs-gov-3280 754 25 request request NN www-irs-gov-3280 754 26 for for IN www-irs-gov-3280 754 27 APA apa NN www-irs-gov-3280 754 28 . . . www-irs-gov-3280 755 1 If if IN www-irs-gov-3280 755 2 there there EX www-irs-gov-3280 755 3 have have VBP www-irs-gov-3280 755 4 been be VBN www-irs-gov-3280 755 5 no no DT www-irs-gov-3280 755 6 such such JJ www-irs-gov-3280 755 7 material material NN www-irs-gov-3280 755 8 differences difference NNS www-irs-gov-3280 755 9 , , , www-irs-gov-3280 755 10 a a DT www-irs-gov-3280 755 11 statement statement NN www-irs-gov-3280 755 12 to to IN www-irs-gov-3280 755 13 that that DT www-irs-gov-3280 755 14 effect effect NN www-irs-gov-3280 755 15 . . . www-irs-gov-3280 756 1 2 2 LS www-irs-gov-3280 756 2 . . . www-irs-gov-3280 757 1 Statement statement NN www-irs-gov-3280 757 2 of of IN www-irs-gov-3280 757 3 all all DT www-irs-gov-3280 757 4 material material NN www-irs-gov-3280 757 5 changes change NNS www-irs-gov-3280 757 6 in in IN www-irs-gov-3280 757 7 the the DT www-irs-gov-3280 757 8 Taxpayer Taxpayer NNP www-irs-gov-3280 757 9 ’s ’s POS www-irs-gov-3280 757 10 accounting accounting NN www-irs-gov-3280 757 11 methods method NNS www-irs-gov-3280 757 12 and and CC www-irs-gov-3280 757 13 classifications classification NNS www-irs-gov-3280 757 14 , , , www-irs-gov-3280 757 15 and and CC www-irs-gov-3280 757 16 methods method NNS www-irs-gov-3280 757 17 of of IN www-irs-gov-3280 757 18 estimation estimation NN www-irs-gov-3280 757 19 , , , www-irs-gov-3280 757 20 from from IN www-irs-gov-3280 757 21 those those DT www-irs-gov-3280 757 22 described describe VBN www-irs-gov-3280 757 23 or or CC www-irs-gov-3280 757 24 used use VBN www-irs-gov-3280 757 25 in in IN www-irs-gov-3280 757 26 Taxpayer Taxpayer NNP www-irs-gov-3280 757 27 ’s ’s POS www-irs-gov-3280 757 28 request request NN www-irs-gov-3280 757 29 for for IN www-irs-gov-3280 757 30 the the DT www-irs-gov-3280 757 31 APA apa NN www-irs-gov-3280 757 32 . . . www-irs-gov-3280 758 1 If if IN www-irs-gov-3280 758 2 there there EX www-irs-gov-3280 758 3 has have VBZ www-irs-gov-3280 758 4 been be VBN www-irs-gov-3280 758 5 no no DT www-irs-gov-3280 758 6 material material JJ www-irs-gov-3280 758 7 change change NN www-irs-gov-3280 758 8 in in IN www-irs-gov-3280 758 9 accounting accounting NN www-irs-gov-3280 758 10 methods method NNS www-irs-gov-3280 758 11 and and CC www-irs-gov-3280 758 12 classifications classification NNS www-irs-gov-3280 758 13 or or CC www-irs-gov-3280 758 14 methods method NNS www-irs-gov-3280 758 15 of of IN www-irs-gov-3280 758 16 estimation estimation NN www-irs-gov-3280 758 17 , , , www-irs-gov-3280 758 18 a a DT www-irs-gov-3280 758 19 statement statement NN www-irs-gov-3280 758 20 to to IN www-irs-gov-3280 758 21 that that DT www-irs-gov-3280 758 22 effect effect NN www-irs-gov-3280 758 23 . . . www-irs-gov-3280 759 1 3 3 LS www-irs-gov-3280 759 2 . . . www-irs-gov-3280 760 1 Description description NN www-irs-gov-3280 760 2 of of IN www-irs-gov-3280 760 3 any any DT www-irs-gov-3280 760 4 failure failure NN www-irs-gov-3280 760 5 to to TO www-irs-gov-3280 760 6 meet meet VB www-irs-gov-3280 760 7 Critical critical JJ www-irs-gov-3280 760 8 Assumptions assumption NNS www-irs-gov-3280 760 9 . . . www-irs-gov-3280 761 1 If if IN www-irs-gov-3280 761 2 there there EX www-irs-gov-3280 761 3 has have VBZ www-irs-gov-3280 761 4 been be VBN www-irs-gov-3280 761 5 none none NN www-irs-gov-3280 761 6 , , , www-irs-gov-3280 761 7 a a DT www-irs-gov-3280 761 8 statement statement NN www-irs-gov-3280 761 9 to to IN www-irs-gov-3280 761 10 that that DT www-irs-gov-3280 761 11 effect effect NN www-irs-gov-3280 761 12 . . . www-irs-gov-3280 762 1 4 4 LS www-irs-gov-3280 762 2 . . . www-irs-gov-3280 763 1 Copy copy NN www-irs-gov-3280 763 2 of of IN www-irs-gov-3280 763 3 the the DT www-irs-gov-3280 763 4 APA apa NN www-irs-gov-3280 763 5 . . . www-irs-gov-3280 764 1 5 5 CD www-irs-gov-3280 764 2 . . . www-irs-gov-3280 765 1 Financial financial JJ www-irs-gov-3280 765 2 analysis analysis NN www-irs-gov-3280 765 3 demonstrating demonstrate VBG www-irs-gov-3280 765 4 Taxpayer Taxpayer NNP www-irs-gov-3280 765 5 ’s ’s POS www-irs-gov-3280 765 6 compliance compliance NN www-irs-gov-3280 765 7 with with IN www-irs-gov-3280 765 8 TPM TPM NNP www-irs-gov-3280 765 9 . . . www-irs-gov-3280 766 1 6 6 CD www-irs-gov-3280 766 2 . . . www-irs-gov-3280 767 1 Organizational organizational JJ www-irs-gov-3280 767 2 chart chart NN www-irs-gov-3280 767 3 . . . www-irs-gov-3280 768 1 7 7 LS www-irs-gov-3280 768 2 . . . www-irs-gov-3280 769 1 Any any DT www-irs-gov-3280 769 2 change change NN www-irs-gov-3280 769 3 to to IN www-irs-gov-3280 769 4 the the DT www-irs-gov-3280 769 5 taxpayer taxpayer NN www-irs-gov-3280 769 6 notice notice VB www-irs-gov-3280 769 7 information information NN www-irs-gov-3280 769 8 in in IN www-irs-gov-3280 769 9 section section NN www-irs-gov-3280 769 10 14 14 CD www-irs-gov-3280 769 11 of of IN www-irs-gov-3280 769 12 the the DT www-irs-gov-3280 769 13 APA apa NN www-irs-gov-3280 769 14 . . . www-irs-gov-3280 770 1 8 8 LS www-irs-gov-3280 770 2 . . . www-irs-gov-3280 771 1 The the DT www-irs-gov-3280 771 2 amount amount NN www-irs-gov-3280 771 3 , , , www-irs-gov-3280 771 4 reason reason NN www-irs-gov-3280 771 5 for for IN www-irs-gov-3280 771 6 , , , www-irs-gov-3280 771 7 and and CC www-irs-gov-3280 771 8 financial financial JJ www-irs-gov-3280 771 9 analysis analysis NN www-irs-gov-3280 771 10 of of IN www-irs-gov-3280 771 11 any any DT www-irs-gov-3280 771 12 compensating compensate VBG www-irs-gov-3280 771 13 adjustment adjustment NN www-irs-gov-3280 771 14 under under IN www-irs-gov-3280 771 15 Paragraph Paragraph NNP www-irs-gov-3280 771 16 4 4 CD www-irs-gov-3280 771 17 of of IN www-irs-gov-3280 771 18 Appendix Appendix NNP www-irs-gov-3280 771 19 A A NNP www-irs-gov-3280 771 20 and and CC www-irs-gov-3280 771 21 Rev. Rev. NNP www-irs-gov-3280 772 1 Proc Proc NNP www-irs-gov-3280 772 2 . . . www-irs-gov-3280 773 1 2006–9 2006–9 CD www-irs-gov-3280 773 2 , , , www-irs-gov-3280 773 3 § § CD www-irs-gov-3280 773 4 11.02(3 11.02(3 CD www-irs-gov-3280 773 5 ) ) -RRB- www-irs-gov-3280 773 6 , , , www-irs-gov-3280 773 7 for for IN www-irs-gov-3280 773 8 the the DT www-irs-gov-3280 773 9 APA APA NNP www-irs-gov-3280 773 10 Year Year NNP www-irs-gov-3280 773 11 , , , www-irs-gov-3280 773 12 including include VBG www-irs-gov-3280 773 13 but but CC www-irs-gov-3280 773 14 not not RB www-irs-gov-3280 773 15 limited limit VBN www-irs-gov-3280 773 16 to to IN www-irs-gov-3280 773 17 : : : www-irs-gov-3280 773 18 the the DT www-irs-gov-3280 773 19 amounts amount NNS www-irs-gov-3280 773 20 paid pay VBN www-irs-gov-3280 773 21 or or CC www-irs-gov-3280 773 22 received receive VBN www-irs-gov-3280 773 23 by by IN www-irs-gov-3280 773 24 each each DT www-irs-gov-3280 773 25 affected affect VBN www-irs-gov-3280 773 26 entity entity NN www-irs-gov-3280 773 27 ; ; : www-irs-gov-3280 773 28 the the DT www-irs-gov-3280 773 29 character character NN www-irs-gov-3280 773 30 ( ( -LRB- www-irs-gov-3280 773 31 such such JJ www-irs-gov-3280 773 32 as as IN www-irs-gov-3280 773 33 capital capital NN www-irs-gov-3280 773 34 or or CC www-irs-gov-3280 773 35 ordinary ordinary JJ www-irs-gov-3280 773 36 expense expense NN www-irs-gov-3280 773 37 ) ) -RRB- www-irs-gov-3280 773 38 and and CC www-irs-gov-3280 773 39 country country NN www-irs-gov-3280 773 40 source source NN www-irs-gov-3280 773 41 of of IN www-irs-gov-3280 773 42 the the DT www-irs-gov-3280 773 43 funds fund NNS www-irs-gov-3280 773 44 transferred transfer VBN www-irs-gov-3280 773 45 , , , www-irs-gov-3280 773 46 and and CC www-irs-gov-3280 773 47 the the DT www-irs-gov-3280 773 48 specific specific JJ www-irs-gov-3280 773 49 line line NN www-irs-gov-3280 773 50 item(s item(s NNP www-irs-gov-3280 773 51 ) ) -RRB- www-irs-gov-3280 773 52 of of IN www-irs-gov-3280 773 53 any any DT www-irs-gov-3280 773 54 affected affected JJ www-irs-gov-3280 773 55 U.S. U.S. NNP www-irs-gov-3280 773 56 tax tax NN www-irs-gov-3280 773 57 return return NN www-irs-gov-3280 773 58 ; ; : www-irs-gov-3280 773 59 and and CC www-irs-gov-3280 773 60 any any DT www-irs-gov-3280 773 61 change change NN www-irs-gov-3280 773 62 to to IN www-irs-gov-3280 773 63 any any DT www-irs-gov-3280 773 64 entity entity NN www-irs-gov-3280 773 65 classification classification NN www-irs-gov-3280 773 66 for for IN www-irs-gov-3280 773 67 federal federal JJ www-irs-gov-3280 773 68 income income NN www-irs-gov-3280 773 69 tax tax NN www-irs-gov-3280 773 70 purposes purpose NNS www-irs-gov-3280 773 71 of of IN www-irs-gov-3280 773 72 any any DT www-irs-gov-3280 773 73 member member NN www-irs-gov-3280 773 74 of of IN www-irs-gov-3280 773 75 Taxpayer Taxpayer NNP www-irs-gov-3280 773 76 ’s ’s POS www-irs-gov-3280 773 77 group group NN www-irs-gov-3280 773 78 that that WDT www-irs-gov-3280 773 79 is be VBZ www-irs-gov-3280 773 80 relevant relevant JJ www-irs-gov-3280 773 81 to to IN www-irs-gov-3280 773 82 the the DT www-irs-gov-3280 773 83 APA apa NN www-irs-gov-3280 773 84 . . . www-irs-gov-3280 774 1 9 9 CD www-irs-gov-3280 774 2 . . . www-irs-gov-3280 775 1 The the DT www-irs-gov-3280 775 2 amounts amount NNS www-irs-gov-3280 775 3 , , , www-irs-gov-3280 775 4 description description NN www-irs-gov-3280 775 5 , , , www-irs-gov-3280 775 6 reason reason NN www-irs-gov-3280 775 7 for for IN www-irs-gov-3280 775 8 , , , www-irs-gov-3280 775 9 and and CC www-irs-gov-3280 775 10 financial financial JJ www-irs-gov-3280 775 11 analysis analysis NN www-irs-gov-3280 775 12 of of IN www-irs-gov-3280 775 13 any any DT www-irs-gov-3280 775 14 book book NN www-irs-gov-3280 775 15 - - HYPH www-irs-gov-3280 775 16 tax tax NN www-irs-gov-3280 775 17 difference difference NN www-irs-gov-3280 775 18 relevant relevant JJ www-irs-gov-3280 775 19 to to IN www-irs-gov-3280 775 20 the the DT www-irs-gov-3280 775 21 TPM TPM NNP www-irs-gov-3280 775 22 for for IN www-irs-gov-3280 775 23 the the DT www-irs-gov-3280 775 24 APA APA NNP www-irs-gov-3280 775 25 Year Year NNP www-irs-gov-3280 775 26 , , , www-irs-gov-3280 775 27 as as IN www-irs-gov-3280 775 28 reflected reflect VBN www-irs-gov-3280 775 29 on on IN www-irs-gov-3280 775 30 Schedule schedule NN www-irs-gov-3280 775 31 M–1 m–1 NN www-irs-gov-3280 775 32 or or CC www-irs-gov-3280 775 33 Schedule schedule NN www-irs-gov-3280 775 34 M–3 m–3 NN www-irs-gov-3280 775 35 of of IN www-irs-gov-3280 775 36 the the DT www-irs-gov-3280 775 37 U.S. U.S. NNP www-irs-gov-3280 775 38 return return NN www-irs-gov-3280 775 39 for for IN www-irs-gov-3280 775 40 the the DT www-irs-gov-3280 775 41 APA APA NNP www-irs-gov-3280 775 42 Year Year NNP www-irs-gov-3280 775 43 . . . www-irs-gov-3280 776 1 10 10 CD www-irs-gov-3280 776 2 . . . www-irs-gov-3280 777 1 Financial financial JJ www-irs-gov-3280 777 2 statements statement NNS www-irs-gov-3280 777 3 and and CC www-irs-gov-3280 777 4 any any DT www-irs-gov-3280 777 5 necessary necessary JJ www-irs-gov-3280 777 6 account account NN www-irs-gov-3280 777 7 detail detail NN www-irs-gov-3280 777 8 to to TO www-irs-gov-3280 777 9 show show VB www-irs-gov-3280 777 10 compliance compliance NN www-irs-gov-3280 777 11 with with IN www-irs-gov-3280 777 12 the the DT www-irs-gov-3280 777 13 TPM TPM NNP www-irs-gov-3280 777 14 , , , www-irs-gov-3280 777 15 with with IN www-irs-gov-3280 777 16 a a DT www-irs-gov-3280 777 17 copy copy NN www-irs-gov-3280 777 18 of of IN www-irs-gov-3280 777 19 the the DT www-irs-gov-3280 777 20 opinion opinion NN www-irs-gov-3280 777 21 from from IN www-irs-gov-3280 777 22 an an DT www-irs-gov-3280 777 23 independent independent JJ www-irs-gov-3280 777 24 CPA cpa NN www-irs-gov-3280 777 25 or or CC www-irs-gov-3280 777 26 other other JJ www-irs-gov-3280 777 27 documentation documentation NN www-irs-gov-3280 777 28 required require VBN www-irs-gov-3280 777 29 by by IN www-irs-gov-3280 777 30 paragraph paragraph NN www-irs-gov-3280 777 31 5(f 5(f CD www-irs-gov-3280 777 32 ) ) -RRB- www-irs-gov-3280 777 33 of of IN www-irs-gov-3280 777 34 the the DT www-irs-gov-3280 777 35 APA apa NN www-irs-gov-3280 777 36 . . . www-irs-gov-3280 778 1 11 11 CD www-irs-gov-3280 778 2 . . . www-irs-gov-3280 779 1 Where where WRB www-irs-gov-3280 779 2 required require VBN www-irs-gov-3280 779 3 by by IN www-irs-gov-3280 779 4 paragraph paragraph NN www-irs-gov-3280 779 5 5(f 5(f CD www-irs-gov-3280 779 6 ) ) -RRB- www-irs-gov-3280 779 7 of of IN www-irs-gov-3280 779 8 the the DT www-irs-gov-3280 779 9 APA APA NNP www-irs-gov-3280 779 10 , , , www-irs-gov-3280 779 11 certified certify VBN www-irs-gov-3280 779 12 public public JJ www-irs-gov-3280 779 13 accountant accountant NN www-irs-gov-3280 779 14 ’s ’s POS www-irs-gov-3280 779 15 opinion opinion NN www-irs-gov-3280 779 16 that that IN www-irs-gov-3280 779 17 financial financial JJ www-irs-gov-3280 779 18 statements statement NNS www-irs-gov-3280 779 19 present present JJ www-irs-gov-3280 779 20 fairly fairly RB www-irs-gov-3280 779 21 the the DT www-irs-gov-3280 779 22 financial financial JJ www-irs-gov-3280 779 23 position position NN www-irs-gov-3280 779 24 of of IN www-irs-gov-3280 779 25 Taxpayer Taxpayer NNP www-irs-gov-3280 779 26 and and CC www-irs-gov-3280 779 27 the the DT www-irs-gov-3280 779 28 results result NNS www-irs-gov-3280 779 29 of of IN www-irs-gov-3280 779 30 its -PRON- PRP$ www-irs-gov-3280 779 31 operations operation NNS www-irs-gov-3280 779 32 , , , www-irs-gov-3280 779 33 in in IN www-irs-gov-3280 779 34 accordance accordance NN www-irs-gov-3280 779 35 with with IN www-irs-gov-3280 779 36 a a DT www-irs-gov-3280 779 37 foreign foreign JJ www-irs-gov-3280 779 38 GAAP GAAP NNP www-irs-gov-3280 779 39 . . . www-irs-gov-3280 780 1 12 12 CD www-irs-gov-3280 780 2 . . . www-irs-gov-3280 781 1 Where where WRB www-irs-gov-3280 781 2 applicable applicable JJ www-irs-gov-3280 781 3 , , , www-irs-gov-3280 781 4 financial financial JJ www-irs-gov-3280 781 5 statements statement NNS www-irs-gov-3280 781 6 as as IN www-irs-gov-3280 781 7 prepared prepare VBN www-irs-gov-3280 781 8 in in IN www-irs-gov-3280 781 9 accordance accordance NN www-irs-gov-3280 781 10 with with IN www-irs-gov-3280 781 11 a a DT www-irs-gov-3280 781 12 foreign foreign JJ www-irs-gov-3280 781 13 GAAP GAAP NNP www-irs-gov-3280 781 14 . . . www-irs-gov-3280 782 1 13 13 CD www-irs-gov-3280 782 2 . . . www-irs-gov-3280 783 1 Various various JJ www-irs-gov-3280 783 2 work work NN www-irs-gov-3280 783 3 papers paper NNS www-irs-gov-3280 783 4 . . . www-irs-gov-3280 784 1 14 14 CD www-irs-gov-3280 784 2 . . . www-irs-gov-3280 785 1 Where where WRB www-irs-gov-3280 785 2 applicable applicable JJ www-irs-gov-3280 785 3 , , , www-irs-gov-3280 785 4 a a DT www-irs-gov-3280 785 5 review review NN www-irs-gov-3280 785 6 of of IN www-irs-gov-3280 785 7 the the DT www-irs-gov-3280 785 8 financial financial JJ www-irs-gov-3280 785 9 statements statement NNS www-irs-gov-3280 785 10 by by IN www-irs-gov-3280 785 11 a a DT www-irs-gov-3280 785 12 certified certify VBN www-irs-gov-3280 785 13 public public JJ www-irs-gov-3280 785 14 accountant accountant NN www-irs-gov-3280 785 15 . . . www-irs-gov-3280 786 1 Approaches Approaches NNP www-irs-gov-3280 786 2 for for IN www-irs-gov-3280 786 3 Sharing Sharing NNP www-irs-gov-3280 786 4 of of IN www-irs-gov-3280 786 5 Currency Currency NNP www-irs-gov-3280 786 6 or or CC www-irs-gov-3280 786 7 Other other JJ www-irs-gov-3280 786 8 Risks Risks NNPS www-irs-gov-3280 786 9     _SP www-irs-gov-3280 786 10 § § ADD www-irs-gov-3280 786 11 521(b)(2)(D)(xii 521(b)(2)(d)(xii CD www-irs-gov-3280 786 12 ) ) -RRB- www-irs-gov-3280 786 13 In in IN www-irs-gov-3280 786 14 appropriate appropriate JJ www-irs-gov-3280 786 15 cases case NNS www-irs-gov-3280 786 16 , , , www-irs-gov-3280 786 17 APAs apa NNS www-irs-gov-3280 786 18 may may MD www-irs-gov-3280 786 19 provide provide VB www-irs-gov-3280 786 20 specific specific JJ www-irs-gov-3280 786 21 approaches approach NNS www-irs-gov-3280 786 22 for for IN www-irs-gov-3280 786 23 dealing deal VBG www-irs-gov-3280 786 24 with with IN www-irs-gov-3280 786 25 currency currency NN www-irs-gov-3280 786 26 risk risk NN www-irs-gov-3280 786 27 , , , www-irs-gov-3280 786 28 such such JJ www-irs-gov-3280 786 29 as as IN www-irs-gov-3280 786 30 adjustment adjustment NN www-irs-gov-3280 786 31 mechanisms mechanism NNS www-irs-gov-3280 786 32 and/or and/or CC www-irs-gov-3280 786 33 critical critical JJ www-irs-gov-3280 786 34 assumptions assumption NNS www-irs-gov-3280 786 35 . . . www-irs-gov-3280 787 1 APPENDIX APPENDIX NNP www-irs-gov-3280 787 2 1 1 CD www-irs-gov-3280 787 3 – – : www-irs-gov-3280 787 4 Model Model NNP www-irs-gov-3280 787 5 APA APA NNP www-irs-gov-3280 787 6 ( ( -LRB- www-irs-gov-3280 787 7 based base VBN www-irs-gov-3280 787 8 on on IN www-irs-gov-3280 787 9 Rev. Rev. NNP www-irs-gov-3280 788 1 Proc Proc NNP www-irs-gov-3280 788 2 . . . www-irs-gov-3280 789 1 2006–9 2006–9 LS www-irs-gov-3280 789 2 ) ) -RRB- www-irs-gov-3280 789 3 [ [ -LRB- www-irs-gov-3280 789 4 § § CD www-irs-gov-3280 789 5 521(b)(2)(B 521(b)(2)(b CD www-irs-gov-3280 789 6 ) ) -RRB- www-irs-gov-3280 789 7 ] ] -RRB- www-irs-gov-3280 789 8 ADVANCE advance RB www-irs-gov-3280 789 9 PRICING pricing NN www-irs-gov-3280 789 10 AGREEMENT agreement NN www-irs-gov-3280 789 11 between between IN www-irs-gov-3280 789 12 [ [ -LRB- www-irs-gov-3280 789 13 Insert Insert NNP www-irs-gov-3280 789 14 Taxpayer Taxpayer NNP www-irs-gov-3280 789 15 ’s ’s POS www-irs-gov-3280 789 16 Name name NN www-irs-gov-3280 789 17 ] ] -RRB- www-irs-gov-3280 789 18 and and CC www-irs-gov-3280 789 19 THE the DT www-irs-gov-3280 789 20 INTERNAL INTERNAL NNP www-irs-gov-3280 789 21 REVENUE REVENUE NNP www-irs-gov-3280 789 22 SERVICE SERVICE NNP www-irs-gov-3280 789 23 PARTIES party VBZ www-irs-gov-3280 789 24 The the 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www-irs-gov-3280 789 51 _ _ NNP www-irs-gov-3280 789 52 _ _ NNP www-irs-gov-3280 789 53 _ _ NNP www-irs-gov-3280 789 54 _ _ NNP www-irs-gov-3280 789 55 _ _ NNP www-irs-gov-3280 789 56 _ _ NNP www-irs-gov-3280 789 57 _ _ NNP www-irs-gov-3280 789 58 _ _ NNP www-irs-gov-3280 789 59 . . . www-irs-gov-3280 790 1 RECITALS RECITALS NNP www-irs-gov-3280 790 2 [ [ -LRB- www-irs-gov-3280 790 3 Insert Insert NNP www-irs-gov-3280 790 4 Taxpayer Taxpayer NNP www-irs-gov-3280 790 5 Name Name NNP www-irs-gov-3280 790 6 ] ] -RRB- www-irs-gov-3280 790 7 is be VBZ www-irs-gov-3280 790 8 the the DT www-irs-gov-3280 790 9 common common JJ www-irs-gov-3280 790 10 parent parent NN www-irs-gov-3280 790 11 of of IN www-irs-gov-3280 790 12 an an DT www-irs-gov-3280 790 13 affiliated affiliated JJ www-irs-gov-3280 790 14 group group NN www-irs-gov-3280 790 15 filing filing NN www-irs-gov-3280 790 16 consolidated consolidate VBN www-irs-gov-3280 790 17 U.S. U.S. NNP www-irs-gov-3280 790 18 tax tax NN www-irs-gov-3280 790 19 returns return NNS www-irs-gov-3280 790 20 ( ( -LRB- www-irs-gov-3280 790 21 collectively collectively RB www-irs-gov-3280 790 22 referred refer VBN www-irs-gov-3280 790 23 to to IN www-irs-gov-3280 790 24 as as IN www-irs-gov-3280 790 25 “ " `` www-irs-gov-3280 790 26 Taxpayer Taxpayer NNP www-irs-gov-3280 790 27 ” " '' www-irs-gov-3280 790 28 ) ) -RRB- www-irs-gov-3280 790 29 , , , www-irs-gov-3280 790 30 and and CC www-irs-gov-3280 790 31 is be VBZ www-irs-gov-3280 790 32 entering enter VBG www-irs-gov-3280 790 33 into into IN www-irs-gov-3280 790 34 this this DT www-irs-gov-3280 790 35 APA APA NNP www-irs-gov-3280 790 36 on on IN www-irs-gov-3280 790 37 behalf behalf NN www-irs-gov-3280 790 38 of of IN www-irs-gov-3280 790 39 itself -PRON- PRP www-irs-gov-3280 790 40 and and CC www-irs-gov-3280 790 41 other other JJ www-irs-gov-3280 790 42 members member NNS www-irs-gov-3280 790 43 of of IN www-irs-gov-3280 790 44 its -PRON- PRP$ www-irs-gov-3280 790 45 consolidated consolidated JJ www-irs-gov-3280 790 46 group group NN www-irs-gov-3280 790 47 . . . www-irs-gov-3280 791 1 Taxpayer Taxpayer NNP www-irs-gov-3280 791 2 ’s ’s POS www-irs-gov-3280 791 3 principal principal JJ www-irs-gov-3280 791 4 place place NN www-irs-gov-3280 791 5 of of IN www-irs-gov-3280 791 6 business business NN www-irs-gov-3280 791 7 is be VBZ www-irs-gov-3280 791 8 [ [ -LRB- www-irs-gov-3280 791 9 City City NNP www-irs-gov-3280 791 10 , , , www-irs-gov-3280 791 11 State state NN www-irs-gov-3280 791 12 ] ] -RRB- www-irs-gov-3280 791 13 . . . www-irs-gov-3280 792 1 [ [ -LRB- www-irs-gov-3280 792 2 Insert Insert NNP www-irs-gov-3280 792 3 general general JJ www-irs-gov-3280 792 4 description description NN www-irs-gov-3280 792 5 of of IN www-irs-gov-3280 792 6 taxpayer taxpayer NN www-irs-gov-3280 792 7 and and CC www-irs-gov-3280 792 8 other other JJ www-irs-gov-3280 792 9 relevant relevant JJ www-irs-gov-3280 792 10 parties party NNS www-irs-gov-3280 792 11 ] ] -RRB- www-irs-gov-3280 792 12 . . . www-irs-gov-3280 793 1 This this DT www-irs-gov-3280 793 2 APA apa NN www-irs-gov-3280 793 3 contains contain VBZ www-irs-gov-3280 793 4 the the DT www-irs-gov-3280 793 5 Parties Parties NNPS www-irs-gov-3280 793 6 ’ ’ POS www-irs-gov-3280 793 7 agreement agreement NN www-irs-gov-3280 793 8 on on IN www-irs-gov-3280 793 9 the the DT www-irs-gov-3280 793 10 best good JJS www-irs-gov-3280 793 11 method method NN www-irs-gov-3280 793 12 for for IN www-irs-gov-3280 793 13 determining determine VBG www-irs-gov-3280 793 14 arm’s arm’s NNP www-irs-gov-3280 793 15 - - HYPH www-irs-gov-3280 793 16 length length NN www-irs-gov-3280 793 17 prices price NNS www-irs-gov-3280 793 18 of of IN www-irs-gov-3280 793 19 the the DT www-irs-gov-3280 793 20 Covered Covered NNP www-irs-gov-3280 793 21 Transactions Transactions NNPS www-irs-gov-3280 793 22 under under IN www-irs-gov-3280 793 23 I.R.C. I.R.C. NNP www-irs-gov-3280 794 1 section section NN www-irs-gov-3280 794 2 482 482 CD www-irs-gov-3280 794 3 , , , www-irs-gov-3280 794 4 the the DT www-irs-gov-3280 794 5 Treasury Treasury NNP www-irs-gov-3280 794 6 Regulations Regulations NNPS www-irs-gov-3280 794 7 thereunder thereunder NN www-irs-gov-3280 794 8 , , , www-irs-gov-3280 794 9 and and CC www-irs-gov-3280 794 10 any any DT www-irs-gov-3280 794 11 applicable applicable JJ www-irs-gov-3280 794 12 tax tax NN www-irs-gov-3280 794 13 treaties treaty NNS www-irs-gov-3280 794 14 . . . www-irs-gov-3280 795 1 { { -LRB- www-irs-gov-3280 795 2 If if IN www-irs-gov-3280 795 3 renewal renewal NN www-irs-gov-3280 795 4 , , , www-irs-gov-3280 795 5 add add VB www-irs-gov-3280 795 6 } } -RRB- www-irs-gov-3280 795 7 [ [ -LRB- www-irs-gov-3280 795 8 Taxpayer Taxpayer NNP www-irs-gov-3280 795 9 and and CC www-irs-gov-3280 795 10 IRS IRS NNP www-irs-gov-3280 795 11 previously previously RB www-irs-gov-3280 795 12 entered enter VBD www-irs-gov-3280 795 13 into into IN www-irs-gov-3280 795 14 an an DT www-irs-gov-3280 795 15 APA apa NN www-irs-gov-3280 795 16 covering cover VBG www-irs-gov-3280 795 17 taxable taxable JJ www-irs-gov-3280 795 18 years year NNS www-irs-gov-3280 795 19 ending end VBG www-irs-gov-3280 795 20 _ _ NNP www-irs-gov-3280 795 21 _ _ NNP www-irs-gov-3280 795 22 _ _ NNP www-irs-gov-3280 795 23 _ _ NNP www-irs-gov-3280 795 24 _ _ NNP www-irs-gov-3280 795 25 to to IN www-irs-gov-3280 795 26 _ _ NNP www-irs-gov-3280 795 27 _ _ NNP www-irs-gov-3280 795 28 _ _ NNP www-irs-gov-3280 795 29 _ _ NNP www-irs-gov-3280 795 30 _ _ NNP www-irs-gov-3280 795 31 _ _ NNP www-irs-gov-3280 795 32 , , , www-irs-gov-3280 795 33 executed execute VBN www-irs-gov-3280 795 34 on on IN www-irs-gov-3280 795 35 _ _ NNP www-irs-gov-3280 795 36 _ _ NNP www-irs-gov-3280 795 37 _ _ NNP www-irs-gov-3280 795 38 _ _ NNP www-irs-gov-3280 795 39 _ _ NNP www-irs-gov-3280 795 40 _ _ NNP www-irs-gov-3280 795 41 _ _ NNP www-irs-gov-3280 795 42 _ _ NNP www-irs-gov-3280 795 43 . . . www-irs-gov-3280 795 44 ] ] -RRB- www-irs-gov-3280 796 1 AGREEMENT AGREEMENT NNP www-irs-gov-3280 796 2 The the DT www-irs-gov-3280 796 3 Parties party NNS www-irs-gov-3280 796 4 agree agree VBP www-irs-gov-3280 796 5 as as IN www-irs-gov-3280 796 6 follows follow VBZ www-irs-gov-3280 796 7 : : : www-irs-gov-3280 796 8 1 1 CD www-irs-gov-3280 796 9 . . . www-irs-gov-3280 797 1 Covered Covered NNP www-irs-gov-3280 797 2 Transactions transaction NNS www-irs-gov-3280 797 3 . . . www-irs-gov-3280 798 1 This this DT www-irs-gov-3280 798 2 APA apa NN www-irs-gov-3280 798 3 applies apply VBZ www-irs-gov-3280 798 4 to to IN www-irs-gov-3280 798 5 the the DT www-irs-gov-3280 798 6 Covered Covered NNP www-irs-gov-3280 798 7 Transactions Transactions NNPS www-irs-gov-3280 798 8 , , , www-irs-gov-3280 798 9 as as IN www-irs-gov-3280 798 10 defined define VBN www-irs-gov-3280 798 11 in in IN www-irs-gov-3280 798 12 Appendix Appendix NNP www-irs-gov-3280 798 13 A. A. NNP www-irs-gov-3280 799 1 2 2 LS www-irs-gov-3280 799 2 . . . www-irs-gov-3280 800 1 Transfer transfer VB www-irs-gov-3280 800 2 Pricing Pricing NNP www-irs-gov-3280 800 3 Method Method NNP www-irs-gov-3280 800 4 . . . www-irs-gov-3280 801 1 Appendix Appendix NNP www-irs-gov-3280 801 2 A a DT www-irs-gov-3280 801 3 sets set NNS www-irs-gov-3280 801 4 forth forth RB www-irs-gov-3280 801 5 the the DT www-irs-gov-3280 801 6 Transfer Transfer NNP www-irs-gov-3280 801 7 Pricing Pricing NNP www-irs-gov-3280 801 8 Method Method NNP www-irs-gov-3280 801 9 ( ( -LRB- www-irs-gov-3280 801 10 TPM TPM NNP www-irs-gov-3280 801 11 ) ) -RRB- www-irs-gov-3280 801 12 for for IN www-irs-gov-3280 801 13 the the DT www-irs-gov-3280 801 14 Covered Covered NNP www-irs-gov-3280 801 15 Transactions transaction NNS www-irs-gov-3280 801 16 . . . www-irs-gov-3280 802 1 3 3 LS www-irs-gov-3280 802 2 . . . www-irs-gov-3280 803 1 Term term NN www-irs-gov-3280 803 2 . . . www-irs-gov-3280 804 1 This this DT www-irs-gov-3280 804 2 APA apa NN www-irs-gov-3280 804 3 applies apply VBZ www-irs-gov-3280 804 4 to to IN www-irs-gov-3280 804 5 the the DT www-irs-gov-3280 804 6 APA APA NNP www-irs-gov-3280 804 7 Term Term NNP www-irs-gov-3280 804 8 , , , www-irs-gov-3280 804 9 as as IN www-irs-gov-3280 804 10 defined define VBN www-irs-gov-3280 804 11 in in IN www-irs-gov-3280 804 12 Appendix Appendix NNP www-irs-gov-3280 804 13 A. A. NNP www-irs-gov-3280 805 1 4 4 LS www-irs-gov-3280 805 2 . . . www-irs-gov-3280 806 1 Operation operation NN www-irs-gov-3280 806 2 . . . www-irs-gov-3280 807 1 a. a. NN www-irs-gov-3280 808 1 Revenue Revenue NNP www-irs-gov-3280 808 2 Procedure Procedure NNP www-irs-gov-3280 808 3 2006–9 2006–9 NNP www-irs-gov-3280 808 4 governs govern VBZ www-irs-gov-3280 808 5 the the DT www-irs-gov-3280 808 6 interpretation interpretation NN www-irs-gov-3280 808 7 , , , www-irs-gov-3280 808 8 legal legal JJ www-irs-gov-3280 808 9 effect effect NN www-irs-gov-3280 808 10 , , , www-irs-gov-3280 808 11 and and CC www-irs-gov-3280 808 12 administration administration NN www-irs-gov-3280 808 13 of of IN www-irs-gov-3280 808 14 this this DT www-irs-gov-3280 808 15 APA apa NN www-irs-gov-3280 808 16 . . . www-irs-gov-3280 809 1 b. b. NNP www-irs-gov-3280 809 2 Nonfactual nonfactual JJ www-irs-gov-3280 809 3 oral oral JJ www-irs-gov-3280 809 4 and and CC www-irs-gov-3280 809 5 written written JJ www-irs-gov-3280 809 6 representations representation NNS www-irs-gov-3280 809 7 , , , www-irs-gov-3280 809 8 within within IN www-irs-gov-3280 809 9 the the DT www-irs-gov-3280 809 10 meaning meaning NN www-irs-gov-3280 809 11 of of IN www-irs-gov-3280 809 12 sections section NNS www-irs-gov-3280 809 13 10.04 10.04 CD www-irs-gov-3280 809 14 and and CC www-irs-gov-3280 809 15 10.05 10.05 CD www-irs-gov-3280 809 16 of of IN www-irs-gov-3280 809 17 Revenue Revenue NNP www-irs-gov-3280 809 18 Procedure Procedure NNP www-irs-gov-3280 809 19 2006–9 2006–9 NNP www-irs-gov-3280 809 20 ( ( -LRB- www-irs-gov-3280 809 21 including include VBG www-irs-gov-3280 809 22 any any DT www-irs-gov-3280 809 23 proposals proposal NNS www-irs-gov-3280 809 24 to to TO www-irs-gov-3280 809 25 use use VB www-irs-gov-3280 809 26 particular particular JJ www-irs-gov-3280 809 27 TPMs tpm NNS www-irs-gov-3280 809 28 ) ) -RRB- www-irs-gov-3280 809 29 , , , www-irs-gov-3280 809 30 made make VBN www-irs-gov-3280 809 31 in in IN www-irs-gov-3280 809 32 conjunction conjunction NN www-irs-gov-3280 809 33 with with IN www-irs-gov-3280 809 34 the the DT www-irs-gov-3280 809 35 APA apa NN www-irs-gov-3280 809 36 Request request NN www-irs-gov-3280 809 37 constitute constitute NN www-irs-gov-3280 809 38 statements statement NNS www-irs-gov-3280 809 39 made make VBN www-irs-gov-3280 809 40 in in IN www-irs-gov-3280 809 41 compromise compromise NN www-irs-gov-3280 809 42 negotiations negotiation NNS www-irs-gov-3280 809 43 within within IN www-irs-gov-3280 809 44 the the DT www-irs-gov-3280 809 45 meaning meaning NN www-irs-gov-3280 809 46 of of IN www-irs-gov-3280 809 47 Rule Rule NNP www-irs-gov-3280 809 48 408 408 CD www-irs-gov-3280 809 49 of of IN www-irs-gov-3280 809 50 the the DT www-irs-gov-3280 809 51 Federal Federal NNP www-irs-gov-3280 809 52 Rules Rules NNPS www-irs-gov-3280 809 53 of of IN www-irs-gov-3280 809 54 Evidence evidence NN www-irs-gov-3280 809 55 . . . www-irs-gov-3280 810 1 5 5 CD www-irs-gov-3280 810 2 . . . www-irs-gov-3280 811 1 Compliance compliance NN www-irs-gov-3280 811 2 . . . www-irs-gov-3280 812 1 a. a. NN www-irs-gov-3280 813 1 Taxpayer Taxpayer NNP www-irs-gov-3280 813 2 must must MD www-irs-gov-3280 813 3 report report VB www-irs-gov-3280 813 4 its -PRON- PRP$ www-irs-gov-3280 813 5 taxable taxable JJ www-irs-gov-3280 813 6 income income NN www-irs-gov-3280 813 7 in in IN www-irs-gov-3280 813 8 an an DT www-irs-gov-3280 813 9 amount amount NN www-irs-gov-3280 813 10 that that WDT www-irs-gov-3280 813 11 is be VBZ www-irs-gov-3280 813 12 consistent consistent JJ www-irs-gov-3280 813 13 with with IN www-irs-gov-3280 813 14 Appendix Appendix NNP www-irs-gov-3280 813 15 A A NNP www-irs-gov-3280 813 16 and and CC www-irs-gov-3280 813 17 all all DT www-irs-gov-3280 813 18 other other JJ www-irs-gov-3280 813 19 requirements requirement NNS www-irs-gov-3280 813 20 of of IN www-irs-gov-3280 813 21 this this DT www-irs-gov-3280 813 22 APA apa NN www-irs-gov-3280 813 23 on on IN www-irs-gov-3280 813 24 its -PRON- PRP$ www-irs-gov-3280 813 25 timely timely JJ www-irs-gov-3280 813 26 filed file VBN www-irs-gov-3280 813 27 U.S. U.S. NNP www-irs-gov-3280 813 28 Return Return NNP www-irs-gov-3280 813 29 . . . www-irs-gov-3280 814 1 However however RB www-irs-gov-3280 814 2 , , , www-irs-gov-3280 814 3 if if IN www-irs-gov-3280 814 4 Taxpayer Taxpayer NNP www-irs-gov-3280 814 5 ’s ’s POS www-irs-gov-3280 814 6 timely timely RB www-irs-gov-3280 814 7 filed file VBN www-irs-gov-3280 814 8 U.S. U.S. NNP www-irs-gov-3280 814 9 Return Return NNP www-irs-gov-3280 814 10 for for IN www-irs-gov-3280 814 11 any any DT www-irs-gov-3280 814 12 taxable taxable JJ www-irs-gov-3280 814 13 year year NN www-irs-gov-3280 814 14 covered cover VBN www-irs-gov-3280 814 15 by by IN www-irs-gov-3280 814 16 this this DT www-irs-gov-3280 814 17 APA apa NN www-irs-gov-3280 814 18 ( ( -LRB- www-irs-gov-3280 814 19 APA APA NNP www-irs-gov-3280 814 20 Year Year NNP www-irs-gov-3280 814 21 ) ) -RRB- www-irs-gov-3280 814 22 is be VBZ www-irs-gov-3280 814 23 filed file VBN www-irs-gov-3280 814 24 prior prior RB www-irs-gov-3280 814 25 to to IN www-irs-gov-3280 814 26 , , , www-irs-gov-3280 814 27 or or CC www-irs-gov-3280 814 28 no no RB www-irs-gov-3280 814 29 later later RB www-irs-gov-3280 814 30 than than IN www-irs-gov-3280 814 31 60 60 CD www-irs-gov-3280 814 32 days day NNS www-irs-gov-3280 814 33 after after RB www-irs-gov-3280 814 34 , , , www-irs-gov-3280 814 35 the the DT www-irs-gov-3280 814 36 effective effective JJ www-irs-gov-3280 814 37 date date NN www-irs-gov-3280 814 38 of of IN www-irs-gov-3280 814 39 this this DT www-irs-gov-3280 814 40 APA apa NN www-irs-gov-3280 814 41 , , , www-irs-gov-3280 814 42 then then RB www-irs-gov-3280 814 43 Taxpayer Taxpayer NNP www-irs-gov-3280 814 44 must must MD www-irs-gov-3280 814 45 report report VB www-irs-gov-3280 814 46 its -PRON- PRP$ www-irs-gov-3280 814 47 taxable taxable JJ www-irs-gov-3280 814 48 income income NN www-irs-gov-3280 814 49 for for IN www-irs-gov-3280 814 50 that that DT www-irs-gov-3280 814 51 APA APA NNP www-irs-gov-3280 814 52 Year Year NNP www-irs-gov-3280 814 53 in in IN www-irs-gov-3280 814 54 an an DT www-irs-gov-3280 814 55 amount amount NN www-irs-gov-3280 814 56 that that WDT www-irs-gov-3280 814 57 is be VBZ www-irs-gov-3280 814 58 consistent consistent JJ www-irs-gov-3280 814 59 with with IN www-irs-gov-3280 814 60 Appendix Appendix NNP www-irs-gov-3280 814 61 A A NNP www-irs-gov-3280 814 62 and and CC www-irs-gov-3280 814 63 all all DT www-irs-gov-3280 814 64 other other JJ www-irs-gov-3280 814 65 requirements requirement NNS www-irs-gov-3280 814 66 of of IN www-irs-gov-3280 814 67 this this DT www-irs-gov-3280 814 68 APA apa NN www-irs-gov-3280 814 69 either either CC www-irs-gov-3280 814 70 on on IN www-irs-gov-3280 814 71 the the DT www-irs-gov-3280 814 72 original original JJ www-irs-gov-3280 814 73 U.S. U.S. NNP www-irs-gov-3280 814 74 Return Return NNP www-irs-gov-3280 814 75 or or CC www-irs-gov-3280 814 76 on on IN www-irs-gov-3280 814 77 an an DT www-irs-gov-3280 814 78 amended amend VBN www-irs-gov-3280 814 79 U.S. U.S. NNP www-irs-gov-3280 814 80 Return Return NNP www-irs-gov-3280 814 81 filed file VBD www-irs-gov-3280 814 82 no no RB www-irs-gov-3280 814 83 later later RB www-irs-gov-3280 814 84 than than IN www-irs-gov-3280 814 85 120 120 CD www-irs-gov-3280 814 86 days day NNS www-irs-gov-3280 814 87 after after IN www-irs-gov-3280 814 88 the the DT www-irs-gov-3280 814 89 effective effective JJ www-irs-gov-3280 814 90 date date NN www-irs-gov-3280 814 91 of of IN www-irs-gov-3280 814 92 this this DT www-irs-gov-3280 814 93 APA apa NN www-irs-gov-3280 814 94 , , , www-irs-gov-3280 814 95 or or CC www-irs-gov-3280 814 96 through through IN www-irs-gov-3280 814 97 such such JJ www-irs-gov-3280 814 98 other other JJ www-irs-gov-3280 814 99 means mean NNS www-irs-gov-3280 814 100 as as IN www-irs-gov-3280 814 101 may may MD www-irs-gov-3280 814 102 be be VB www-irs-gov-3280 814 103 specified specify VBN www-irs-gov-3280 814 104 herein herein NNP www-irs-gov-3280 814 105 . . . www-irs-gov-3280 815 1 b. b. NNP www-irs-gov-3280 816 1 { { -LRB- www-irs-gov-3280 816 2 Use use VB www-irs-gov-3280 816 3 or or CC www-irs-gov-3280 816 4 edit edit VB www-irs-gov-3280 816 5 the the DT www-irs-gov-3280 816 6 following following NN www-irs-gov-3280 816 7 when when WRB www-irs-gov-3280 816 8 U.S. U.S. NNP www-irs-gov-3280 816 9 Group Group NNP www-irs-gov-3280 816 10 or or CC www-irs-gov-3280 816 11 Foreign Foreign NNP www-irs-gov-3280 816 12 Group Group NNP www-irs-gov-3280 816 13 contains contain VBZ www-irs-gov-3280 816 14 more more JJR www-irs-gov-3280 816 15 than than IN www-irs-gov-3280 816 16 one one CD www-irs-gov-3280 816 17 member member NN www-irs-gov-3280 816 18 . . . www-irs-gov-3280 816 19 } } -RRB- www-irs-gov-3280 817 1 [ [ -LRB- www-irs-gov-3280 817 2 This this DT www-irs-gov-3280 817 3 APA apa NN www-irs-gov-3280 817 4 addresses address VBZ www-irs-gov-3280 817 5 the the DT www-irs-gov-3280 817 6 arm’s arm’s NNP www-irs-gov-3280 817 7 - - HYPH www-irs-gov-3280 817 8 length length NN www-irs-gov-3280 817 9 nature nature NN www-irs-gov-3280 817 10 of of IN www-irs-gov-3280 817 11 prices price NNS www-irs-gov-3280 817 12 charged charge VBN www-irs-gov-3280 817 13 or or CC www-irs-gov-3280 817 14 received receive VBN www-irs-gov-3280 817 15 in in IN www-irs-gov-3280 817 16 the the DT www-irs-gov-3280 817 17 aggregate aggregate NN www-irs-gov-3280 817 18 between between IN www-irs-gov-3280 817 19 Taxpayer Taxpayer NNP www-irs-gov-3280 817 20 and and CC www-irs-gov-3280 817 21 Foreign Foreign NNP www-irs-gov-3280 817 22 Participants Participants NNPS www-irs-gov-3280 817 23 with with IN www-irs-gov-3280 817 24 respect respect NN www-irs-gov-3280 817 25 to to IN www-irs-gov-3280 817 26 the the DT www-irs-gov-3280 817 27 Covered Covered NNP www-irs-gov-3280 817 28 Transactions transaction NNS www-irs-gov-3280 817 29 . . . www-irs-gov-3280 818 1 Except except IN www-irs-gov-3280 818 2 as as IN www-irs-gov-3280 818 3 explicitly explicitly RB www-irs-gov-3280 818 4 provided provide VBN www-irs-gov-3280 818 5 , , , www-irs-gov-3280 818 6 this this DT www-irs-gov-3280 818 7 APA apa NN www-irs-gov-3280 818 8 does do VBZ www-irs-gov-3280 818 9 not not RB www-irs-gov-3280 818 10 address address VB www-irs-gov-3280 818 11 and and CC www-irs-gov-3280 818 12 does do VBZ www-irs-gov-3280 818 13 not not RB www-irs-gov-3280 818 14 bind bind VB www-irs-gov-3280 818 15 the the DT www-irs-gov-3280 818 16 IRS IRS NNP www-irs-gov-3280 818 17 with with IN www-irs-gov-3280 818 18 respect respect NN www-irs-gov-3280 818 19 to to IN www-irs-gov-3280 818 20 prices price NNS www-irs-gov-3280 818 21 charged charge VBN www-irs-gov-3280 818 22 or or CC www-irs-gov-3280 818 23 received receive VBN www-irs-gov-3280 818 24 , , , www-irs-gov-3280 818 25 or or CC www-irs-gov-3280 818 26 the the DT www-irs-gov-3280 818 27 relative relative JJ www-irs-gov-3280 818 28 amounts amount NNS www-irs-gov-3280 818 29 of of IN www-irs-gov-3280 818 30 income income NN www-irs-gov-3280 818 31 or or CC www-irs-gov-3280 818 32 loss loss NN www-irs-gov-3280 818 33 realized realize VBN www-irs-gov-3280 818 34 , , , www-irs-gov-3280 818 35 by by IN www-irs-gov-3280 818 36 particular particular JJ www-irs-gov-3280 818 37 legal legal JJ www-irs-gov-3280 818 38 entities entity NNS www-irs-gov-3280 818 39 that that WDT www-irs-gov-3280 818 40 are be VBP www-irs-gov-3280 818 41 members member NNS www-irs-gov-3280 818 42 of of IN www-irs-gov-3280 818 43 U.S. U.S. NNP www-irs-gov-3280 818 44 Group Group NNP www-irs-gov-3280 818 45 or or CC www-irs-gov-3280 818 46 that that WDT www-irs-gov-3280 818 47 are be VBP www-irs-gov-3280 818 48 members member NNS www-irs-gov-3280 818 49 of of IN www-irs-gov-3280 818 50 Foreign Foreign NNP www-irs-gov-3280 818 51 Group Group NNP www-irs-gov-3280 818 52 . . . www-irs-gov-3280 818 53 ] ] -RRB- www-irs-gov-3280 819 1 c. c. NN www-irs-gov-3280 819 2 For for IN www-irs-gov-3280 819 3 each each DT www-irs-gov-3280 819 4 APA APA NNP www-irs-gov-3280 819 5 Year Year NNP www-irs-gov-3280 819 6 , , , www-irs-gov-3280 819 7 if if IN www-irs-gov-3280 819 8 Taxpayer Taxpayer NNP www-irs-gov-3280 819 9 complies complie NNS www-irs-gov-3280 819 10 with with IN www-irs-gov-3280 819 11 the the DT www-irs-gov-3280 819 12 terms term NNS www-irs-gov-3280 819 13 and and CC www-irs-gov-3280 819 14 conditions condition NNS www-irs-gov-3280 819 15 of of IN www-irs-gov-3280 819 16 this this DT www-irs-gov-3280 819 17 APA apa NN www-irs-gov-3280 819 18 , , , www-irs-gov-3280 819 19 then then RB www-irs-gov-3280 819 20 the the DT www-irs-gov-3280 819 21 IRS IRS NNP www-irs-gov-3280 819 22 will will MD www-irs-gov-3280 819 23 not not RB www-irs-gov-3280 819 24 make make VB www-irs-gov-3280 819 25 or or CC www-irs-gov-3280 819 26 propose propose VB www-irs-gov-3280 819 27 any any DT www-irs-gov-3280 819 28 allocation allocation NN www-irs-gov-3280 819 29 or or CC www-irs-gov-3280 819 30 adjustment adjustment NN www-irs-gov-3280 819 31 under under IN www-irs-gov-3280 819 32 I.R.C. I.R.C. NNP www-irs-gov-3280 820 1 section section NN www-irs-gov-3280 820 2 482 482 CD www-irs-gov-3280 820 3 to to IN www-irs-gov-3280 820 4 the the DT www-irs-gov-3280 820 5 amounts amount NNS www-irs-gov-3280 820 6 charged charge VBN www-irs-gov-3280 820 7 in in IN www-irs-gov-3280 820 8 the the DT www-irs-gov-3280 820 9 aggregate aggregate NN www-irs-gov-3280 820 10 between between IN www-irs-gov-3280 820 11 Taxpayer Taxpayer NNP www-irs-gov-3280 820 12 and and CC www-irs-gov-3280 820 13 Foreign Foreign NNP www-irs-gov-3280 820 14 Participant[s Participant[s NNP www-irs-gov-3280 820 15 ] ] -RRB- www-irs-gov-3280 820 16 with with IN www-irs-gov-3280 820 17 respect respect NN www-irs-gov-3280 820 18 to to IN www-irs-gov-3280 820 19 the the DT www-irs-gov-3280 820 20 Covered Covered NNP www-irs-gov-3280 820 21 Transactions transaction NNS www-irs-gov-3280 820 22 . . . www-irs-gov-3280 821 1 d. d. NNP www-irs-gov-3280 821 2 If if IN www-irs-gov-3280 821 3 Taxpayer Taxpayer NNP www-irs-gov-3280 821 4 does do VBZ www-irs-gov-3280 821 5 not not RB www-irs-gov-3280 821 6 comply comply VB www-irs-gov-3280 821 7 with with IN www-irs-gov-3280 821 8 the the DT www-irs-gov-3280 821 9 terms term NNS www-irs-gov-3280 821 10 and and CC www-irs-gov-3280 821 11 conditions condition NNS www-irs-gov-3280 821 12 of of IN www-irs-gov-3280 821 13 this this DT www-irs-gov-3280 821 14 APA apa NN www-irs-gov-3280 821 15 , , , www-irs-gov-3280 821 16 then then RB www-irs-gov-3280 821 17 the the DT www-irs-gov-3280 821 18 IRS IRS NNP www-irs-gov-3280 821 19 may may MD www-irs-gov-3280 821 20 : : : www-irs-gov-3280 821 21 i. i. NNP www-irs-gov-3280 821 22 enforce enforce VB www-irs-gov-3280 821 23 the the DT www-irs-gov-3280 821 24 terms term NNS www-irs-gov-3280 821 25 and and CC www-irs-gov-3280 821 26 conditions condition NNS www-irs-gov-3280 821 27 of of IN www-irs-gov-3280 821 28 this this DT www-irs-gov-3280 821 29 APA apa NN www-irs-gov-3280 821 30 and and CC www-irs-gov-3280 821 31 make make VB www-irs-gov-3280 821 32 or or CC www-irs-gov-3280 821 33 propose propose VB www-irs-gov-3280 821 34 allocations allocation NNS www-irs-gov-3280 821 35 or or CC www-irs-gov-3280 821 36 adjustments adjustment NNS www-irs-gov-3280 821 37 under under IN www-irs-gov-3280 821 38 I.R.C. I.R.C. NNP www-irs-gov-3280 822 1 section section NN www-irs-gov-3280 822 2 482 482 CD www-irs-gov-3280 822 3 consistent consistent JJ www-irs-gov-3280 822 4 with with IN www-irs-gov-3280 822 5 this this DT www-irs-gov-3280 822 6 APA apa NN www-irs-gov-3280 822 7 ; ; : www-irs-gov-3280 822 8 ii ii LS www-irs-gov-3280 822 9 . . . www-irs-gov-3280 823 1 cancel cancel VB www-irs-gov-3280 823 2 or or CC www-irs-gov-3280 823 3 revoke revoke VB www-irs-gov-3280 823 4 this this DT www-irs-gov-3280 823 5 APA apa NN www-irs-gov-3280 823 6 under under IN www-irs-gov-3280 823 7 section section NN www-irs-gov-3280 823 8 11.06 11.06 CD www-irs-gov-3280 823 9 of of IN www-irs-gov-3280 823 10 Revenue Revenue NNP www-irs-gov-3280 823 11 Procedure Procedure NNP www-irs-gov-3280 823 12 2006–9 2006–9 NNP www-irs-gov-3280 823 13 ; ; : www-irs-gov-3280 823 14 or or CC www-irs-gov-3280 823 15 iii iii CD www-irs-gov-3280 823 16 . . . www-irs-gov-3280 824 1 revise revise VB www-irs-gov-3280 824 2 this this DT www-irs-gov-3280 824 3 APA apa NN www-irs-gov-3280 824 4 , , , www-irs-gov-3280 824 5 if if IN www-irs-gov-3280 824 6 the the DT www-irs-gov-3280 824 7 Parties party NNS www-irs-gov-3280 824 8 agree agree VBP www-irs-gov-3280 824 9 . . . www-irs-gov-3280 825 1 e. e. NNP www-irs-gov-3280 825 2 Taxpayer Taxpayer NNP www-irs-gov-3280 825 3 must must MD www-irs-gov-3280 825 4 timely timely RB www-irs-gov-3280 825 5 file file VB www-irs-gov-3280 825 6 an an DT www-irs-gov-3280 825 7 Annual Annual NNP www-irs-gov-3280 825 8 Report Report NNP www-irs-gov-3280 825 9 ( ( -LRB- www-irs-gov-3280 825 10 an an DT www-irs-gov-3280 825 11 original original JJ www-irs-gov-3280 825 12 and and CC www-irs-gov-3280 825 13 four four CD www-irs-gov-3280 825 14 copies copy NNS www-irs-gov-3280 825 15 ) ) -RRB- www-irs-gov-3280 825 16 for for IN www-irs-gov-3280 825 17 each each DT www-irs-gov-3280 825 18 APA APA NNP www-irs-gov-3280 825 19 Year year NN www-irs-gov-3280 825 20 in in IN www-irs-gov-3280 825 21 accordance accordance NN www-irs-gov-3280 825 22 with with IN www-irs-gov-3280 825 23 Appendix Appendix NNP www-irs-gov-3280 825 24 C C NNP www-irs-gov-3280 825 25 and and CC www-irs-gov-3280 825 26 section section NN www-irs-gov-3280 825 27 11.01 11.01 CD www-irs-gov-3280 825 28 of of IN www-irs-gov-3280 825 29 Revenue Revenue NNP www-irs-gov-3280 825 30 Procedure Procedure NNP www-irs-gov-3280 825 31 2006–9 2006–9 NNP www-irs-gov-3280 825 32 . . . www-irs-gov-3280 826 1 Taxpayer Taxpayer NNP www-irs-gov-3280 826 2 must must MD www-irs-gov-3280 826 3 file file VB www-irs-gov-3280 826 4 the the DT www-irs-gov-3280 826 5 Annual Annual NNP www-irs-gov-3280 826 6 Report Report NNP www-irs-gov-3280 826 7 for for IN www-irs-gov-3280 826 8 all all DT www-irs-gov-3280 826 9 APA apa NN www-irs-gov-3280 826 10 Years year NNS www-irs-gov-3280 826 11 through through IN www-irs-gov-3280 826 12 the the DT www-irs-gov-3280 826 13 APA APA NNP www-irs-gov-3280 826 14 Year Year NNP www-irs-gov-3280 826 15 ending end VBG www-irs-gov-3280 826 16 [ [ -LRB- www-irs-gov-3280 826 17 insert insert NNP www-irs-gov-3280 826 18 year year NN www-irs-gov-3280 826 19 ] ] -RRB- www-irs-gov-3280 826 20 by by IN www-irs-gov-3280 826 21 [ [ -LRB- www-irs-gov-3280 826 22 insert insert NN www-irs-gov-3280 826 23 date date NN www-irs-gov-3280 826 24 ] ] -RRB- www-irs-gov-3280 826 25 . . . www-irs-gov-3280 827 1 Taxpayer Taxpayer NNP www-irs-gov-3280 827 2 must must MD www-irs-gov-3280 827 3 file file VB www-irs-gov-3280 827 4 the the DT www-irs-gov-3280 827 5 Annual Annual NNP www-irs-gov-3280 827 6 Report Report NNP www-irs-gov-3280 827 7 for for IN www-irs-gov-3280 827 8 each each DT www-irs-gov-3280 827 9 subsequent subsequent JJ www-irs-gov-3280 827 10 APA APA NNP www-irs-gov-3280 827 11 Year Year NNP www-irs-gov-3280 827 12 by by IN www-irs-gov-3280 827 13 [ [ -LRB- www-irs-gov-3280 827 14 insert insert NN www-irs-gov-3280 827 15 month month NN www-irs-gov-3280 827 16 and and CC www-irs-gov-3280 827 17 day day NN www-irs-gov-3280 827 18 ] ] -RRB- www-irs-gov-3280 827 19 immediately immediately RB www-irs-gov-3280 827 20 following follow VBG www-irs-gov-3280 827 21 the the DT www-irs-gov-3280 827 22 close close NN www-irs-gov-3280 827 23 of of IN www-irs-gov-3280 827 24 that that DT www-irs-gov-3280 827 25 APA APA NNP www-irs-gov-3280 827 26 Year Year NNP www-irs-gov-3280 827 27 . . . www-irs-gov-3280 828 1 ( ( -LRB- www-irs-gov-3280 828 2 If if IN www-irs-gov-3280 828 3 any any DT www-irs-gov-3280 828 4 date date NN www-irs-gov-3280 828 5 falls fall VBZ www-irs-gov-3280 828 6 on on IN www-irs-gov-3280 828 7 a a DT www-irs-gov-3280 828 8 weekend weekend NN www-irs-gov-3280 828 9 or or CC www-irs-gov-3280 828 10 holiday holiday NN www-irs-gov-3280 828 11 , , , www-irs-gov-3280 828 12 the the DT www-irs-gov-3280 828 13 Annual Annual NNP www-irs-gov-3280 828 14 Report Report NNP www-irs-gov-3280 828 15 shall shall MD www-irs-gov-3280 828 16 be be VB www-irs-gov-3280 828 17 due due JJ www-irs-gov-3280 828 18 on on IN www-irs-gov-3280 828 19 the the DT www-irs-gov-3280 828 20 next next JJ www-irs-gov-3280 828 21 date date NN www-irs-gov-3280 828 22 that that WDT www-irs-gov-3280 828 23 is be VBZ www-irs-gov-3280 828 24 not not RB www-irs-gov-3280 828 25 a a DT www-irs-gov-3280 828 26 weekend weekend NN www-irs-gov-3280 828 27 or or CC www-irs-gov-3280 828 28 holiday holiday NN www-irs-gov-3280 828 29 . . . www-irs-gov-3280 828 30 ) ) -RRB- www-irs-gov-3280 829 1 The the DT www-irs-gov-3280 829 2 IRS IRS NNP www-irs-gov-3280 829 3 may may MD www-irs-gov-3280 829 4 request request VB www-irs-gov-3280 829 5 additional additional JJ www-irs-gov-3280 829 6 information information NN www-irs-gov-3280 829 7 reasonably reasonably RB www-irs-gov-3280 829 8 necessary necessary JJ www-irs-gov-3280 829 9 to to TO www-irs-gov-3280 829 10 clarify clarify VB www-irs-gov-3280 829 11 or or CC www-irs-gov-3280 829 12 complete complete VB www-irs-gov-3280 829 13 the the DT www-irs-gov-3280 829 14 Annual Annual NNP www-irs-gov-3280 829 15 Report Report NNP www-irs-gov-3280 829 16 . . . www-irs-gov-3280 830 1 Taxpayer Taxpayer NNP www-irs-gov-3280 830 2 will will MD www-irs-gov-3280 830 3 provide provide VB www-irs-gov-3280 830 4 such such JJ www-irs-gov-3280 830 5 requested requested JJ www-irs-gov-3280 830 6 information information NN www-irs-gov-3280 830 7 within within IN www-irs-gov-3280 830 8 30 30 CD www-irs-gov-3280 830 9 days day NNS www-irs-gov-3280 830 10 . . . www-irs-gov-3280 831 1 Additional additional JJ www-irs-gov-3280 831 2 time time NN www-irs-gov-3280 831 3 may may MD www-irs-gov-3280 831 4 be be VB www-irs-gov-3280 831 5 allowed allow VBN www-irs-gov-3280 831 6 for for IN www-irs-gov-3280 831 7 good good JJ www-irs-gov-3280 831 8 cause cause NN www-irs-gov-3280 831 9 . . . www-irs-gov-3280 832 1 f. f. NNP www-irs-gov-3280 832 2 The the DT www-irs-gov-3280 832 3 IRS IRS NNP www-irs-gov-3280 832 4 will will MD www-irs-gov-3280 832 5 determine determine VB www-irs-gov-3280 832 6 whether whether IN www-irs-gov-3280 832 7 Taxpayer Taxpayer NNP www-irs-gov-3280 832 8 has have VBZ www-irs-gov-3280 832 9 complied comply VBN www-irs-gov-3280 832 10 with with IN www-irs-gov-3280 832 11 this this DT www-irs-gov-3280 832 12 APA apa NN www-irs-gov-3280 832 13 based base VBN www-irs-gov-3280 832 14 on on IN www-irs-gov-3280 832 15 Taxpayer Taxpayer NNP www-irs-gov-3280 832 16 ’s ’s POS www-irs-gov-3280 832 17 U.S. U.S. NNP www-irs-gov-3280 832 18 Returns Returns NNP www-irs-gov-3280 832 19 , , , www-irs-gov-3280 832 20 the the DT www-irs-gov-3280 832 21 Financial Financial NNP www-irs-gov-3280 832 22 Statements Statements NNPS www-irs-gov-3280 832 23 , , , www-irs-gov-3280 832 24 and and CC www-irs-gov-3280 832 25 other other JJ www-irs-gov-3280 832 26 APA APA NNP www-irs-gov-3280 832 27 Records Records NNPS www-irs-gov-3280 832 28 , , , www-irs-gov-3280 832 29 for for IN www-irs-gov-3280 832 30 the the DT www-irs-gov-3280 832 31 APA APA NNP www-irs-gov-3280 832 32 Term Term NNP www-irs-gov-3280 832 33 and and CC www-irs-gov-3280 832 34 any any DT www-irs-gov-3280 832 35 other other JJ www-irs-gov-3280 832 36 year year NN www-irs-gov-3280 832 37 necessary necessary JJ www-irs-gov-3280 832 38 to to TO www-irs-gov-3280 832 39 verify verify VB www-irs-gov-3280 832 40 compliance compliance NN www-irs-gov-3280 832 41 . . . www-irs-gov-3280 833 1 For for IN www-irs-gov-3280 833 2 Taxpayer Taxpayer NNP www-irs-gov-3280 833 3 to to TO www-irs-gov-3280 833 4 comply comply VB www-irs-gov-3280 833 5 with with IN www-irs-gov-3280 833 6 this this DT www-irs-gov-3280 833 7 APA apa NN www-irs-gov-3280 833 8 , , , www-irs-gov-3280 833 9 { { -LRB- www-irs-gov-3280 833 10 use use VB www-irs-gov-3280 833 11 the the DT www-irs-gov-3280 833 12 following following NN www-irs-gov-3280 833 13 or or CC www-irs-gov-3280 833 14 an an DT www-irs-gov-3280 833 15 alternative alternative NN www-irs-gov-3280 833 16 } } -RRB- www-irs-gov-3280 833 17 an an DT www-irs-gov-3280 833 18 independent independent JJ www-irs-gov-3280 833 19 certified certify VBN www-irs-gov-3280 833 20 public public JJ www-irs-gov-3280 833 21 accountant accountant NN www-irs-gov-3280 833 22 must must MD www-irs-gov-3280 833 23 render render VB www-irs-gov-3280 833 24 an an DT www-irs-gov-3280 833 25 opinion opinion NN www-irs-gov-3280 833 26 that that IN www-irs-gov-3280 833 27 Taxpayer Taxpayer NNP www-irs-gov-3280 833 28 ’s ’s POS www-irs-gov-3280 833 29 Financial Financial NNP www-irs-gov-3280 833 30 Statements Statements NNPS www-irs-gov-3280 833 31 present present JJ www-irs-gov-3280 833 32 fairly fairly RB www-irs-gov-3280 833 33 , , , www-irs-gov-3280 833 34 in in IN www-irs-gov-3280 833 35 all all DT www-irs-gov-3280 833 36 material material NN www-irs-gov-3280 833 37 respects respect NNS www-irs-gov-3280 833 38 , , , www-irs-gov-3280 833 39 Taxpayer Taxpayer NNP www-irs-gov-3280 833 40 ’s ’s POS www-irs-gov-3280 833 41 financial financial JJ www-irs-gov-3280 833 42 position position NN www-irs-gov-3280 833 43 under under IN www-irs-gov-3280 833 44 U.S. U.S. NNP www-irs-gov-3280 833 45 GAAP GAAP NNP www-irs-gov-3280 833 46 . . . www-irs-gov-3280 834 1 g. g. NNP www-irs-gov-3280 834 2 In in IN www-irs-gov-3280 834 3 accordance accordance NN www-irs-gov-3280 834 4 with with IN www-irs-gov-3280 834 5 section section NN www-irs-gov-3280 834 6 11.04 11.04 CD www-irs-gov-3280 834 7 of of IN www-irs-gov-3280 834 8 Revenue Revenue NNP www-irs-gov-3280 834 9 Procedure Procedure NNP www-irs-gov-3280 834 10 2006–9 2006–9 NNP www-irs-gov-3280 834 11 , , , www-irs-gov-3280 834 12 Taxpayer Taxpayer NNP www-irs-gov-3280 834 13 will will MD www-irs-gov-3280 834 14 ( ( -LRB- www-irs-gov-3280 834 15 1 1 LS www-irs-gov-3280 834 16 ) ) -RRB- www-irs-gov-3280 834 17 maintain maintain VB www-irs-gov-3280 834 18 the the DT www-irs-gov-3280 834 19 APA APA NNP www-irs-gov-3280 834 20 Records Records NNPS www-irs-gov-3280 834 21 , , , www-irs-gov-3280 834 22 and and CC www-irs-gov-3280 834 23 ( ( -LRB- www-irs-gov-3280 834 24 2 2 LS www-irs-gov-3280 834 25 ) ) -RRB- www-irs-gov-3280 834 26 make make VB www-irs-gov-3280 834 27 them -PRON- PRP www-irs-gov-3280 834 28 available available JJ www-irs-gov-3280 834 29 to to IN www-irs-gov-3280 834 30 the the DT www-irs-gov-3280 834 31 IRS IRS NNP www-irs-gov-3280 834 32 in in IN www-irs-gov-3280 834 33 connection connection NN www-irs-gov-3280 834 34 with with IN www-irs-gov-3280 834 35 an an DT www-irs-gov-3280 834 36 examination examination NN www-irs-gov-3280 834 37 under under IN www-irs-gov-3280 834 38 section section NN www-irs-gov-3280 834 39 11.03 11.03 CD www-irs-gov-3280 834 40 . . . www-irs-gov-3280 835 1 Compliance compliance NN www-irs-gov-3280 835 2 with with IN www-irs-gov-3280 835 3 this this DT www-irs-gov-3280 835 4 subparagraph subparagraph NN www-irs-gov-3280 835 5 constitutes constitute VBZ www-irs-gov-3280 835 6 compliance compliance NN www-irs-gov-3280 835 7 with with IN www-irs-gov-3280 835 8 the the DT www-irs-gov-3280 835 9 record record JJ www-irs-gov-3280 835 10 - - HYPH www-irs-gov-3280 835 11 maintenance maintenance NN www-irs-gov-3280 835 12 provisions provision NNS www-irs-gov-3280 835 13 of of IN www-irs-gov-3280 835 14 I.R.C. I.R.C. NNP www-irs-gov-3280 836 1 sections section NNS www-irs-gov-3280 836 2 6038A 6038a CD www-irs-gov-3280 836 3 and and CC www-irs-gov-3280 836 4 6038C 6038c CD www-irs-gov-3280 836 5 for for IN www-irs-gov-3280 836 6 the the DT www-irs-gov-3280 836 7 Covered Covered NNP www-irs-gov-3280 836 8 Transactions Transactions NNPS www-irs-gov-3280 836 9 for for IN www-irs-gov-3280 836 10 any any DT www-irs-gov-3280 836 11 taxable taxable JJ www-irs-gov-3280 836 12 year year NN www-irs-gov-3280 836 13 during during IN www-irs-gov-3280 836 14 the the DT www-irs-gov-3280 836 15 APA APA NNP www-irs-gov-3280 836 16 Term Term NNP www-irs-gov-3280 836 17 . . . www-irs-gov-3280 837 1 h. h. NNP www-irs-gov-3280 837 2 The the DT www-irs-gov-3280 837 3 True True NNP www-irs-gov-3280 837 4 Taxable Taxable NNP www-irs-gov-3280 837 5 Income Income NNP www-irs-gov-3280 837 6 within within IN www-irs-gov-3280 837 7 the the DT www-irs-gov-3280 837 8 meaning meaning NN www-irs-gov-3280 837 9 of of IN www-irs-gov-3280 837 10 Treasury Treasury NNP www-irs-gov-3280 837 11 Regulations Regulations NNPS www-irs-gov-3280 837 12 sections section VBZ www-irs-gov-3280 837 13 1.482–1(a)(1 1.482–1(a)(1 CD www-irs-gov-3280 837 14 ) ) -RRB- www-irs-gov-3280 837 15 and and CC www-irs-gov-3280 837 16 ( ( -LRB- www-irs-gov-3280 837 17 i)(9 i)(9 NN www-irs-gov-3280 837 18 ) ) -RRB- www-irs-gov-3280 837 19 of of IN www-irs-gov-3280 837 20 a a DT www-irs-gov-3280 837 21 member member NN www-irs-gov-3280 837 22 of of IN www-irs-gov-3280 837 23 an an DT www-irs-gov-3280 837 24 affiliated affiliated JJ www-irs-gov-3280 837 25 group group NN www-irs-gov-3280 837 26 filing file VBG www-irs-gov-3280 837 27 a a DT www-irs-gov-3280 837 28 U.S. U.S. NNP www-irs-gov-3280 837 29 consolidated consolidated JJ www-irs-gov-3280 837 30 return return NN www-irs-gov-3280 837 31 will will MD www-irs-gov-3280 837 32 be be VB www-irs-gov-3280 837 33 determined determine VBN www-irs-gov-3280 837 34 under under IN www-irs-gov-3280 837 35 the the DT www-irs-gov-3280 837 36 I.R.C. I.R.C. NNP www-irs-gov-3280 838 1 section section NN www-irs-gov-3280 838 2 1502 1502 CD www-irs-gov-3280 838 3 Treasury Treasury NNP www-irs-gov-3280 838 4 Regulations Regulations NNPS www-irs-gov-3280 838 5 . . . www-irs-gov-3280 839 1 i. i. NNP www-irs-gov-3280 840 1 { { -LRB- www-irs-gov-3280 840 2 Optional optional JJ www-irs-gov-3280 840 3 for for IN www-irs-gov-3280 840 4 US US NNP www-irs-gov-3280 840 5 Parent Parent NNP www-irs-gov-3280 840 6 Signatories Signatories NNPS www-irs-gov-3280 840 7 } } -RRB- www-irs-gov-3280 840 8 To to IN www-irs-gov-3280 840 9 the the DT www-irs-gov-3280 840 10 extent extent NN www-irs-gov-3280 840 11 that that IN www-irs-gov-3280 840 12 Taxpayer Taxpayer NNP www-irs-gov-3280 840 13 ’s ’s POS www-irs-gov-3280 840 14 compliance compliance NN www-irs-gov-3280 840 15 with with IN www-irs-gov-3280 840 16 this this DT www-irs-gov-3280 840 17 APA APA NNP www-irs-gov-3280 840 18 depends depend VBZ www-irs-gov-3280 840 19 on on IN www-irs-gov-3280 840 20 certain certain JJ www-irs-gov-3280 840 21 acts act NNS www-irs-gov-3280 840 22 of of IN www-irs-gov-3280 840 23 Foreign Foreign NNP www-irs-gov-3280 840 24 Group Group NNP www-irs-gov-3280 840 25 members member NNS www-irs-gov-3280 840 26 , , , www-irs-gov-3280 840 27 Taxpayer Taxpayer NNP www-irs-gov-3280 840 28 will will MD www-irs-gov-3280 840 29 ensure ensure VB www-irs-gov-3280 840 30 that that IN www-irs-gov-3280 840 31 each each DT www-irs-gov-3280 840 32 Foreign Foreign NNP www-irs-gov-3280 840 33 Group Group NNP www-irs-gov-3280 840 34 member member NN www-irs-gov-3280 840 35 will will MD www-irs-gov-3280 840 36 perform perform VB www-irs-gov-3280 840 37 such such JJ www-irs-gov-3280 840 38 acts act NNS www-irs-gov-3280 840 39 . . . www-irs-gov-3280 841 1 6 6 CD www-irs-gov-3280 841 2 . . . www-irs-gov-3280 842 1 Critical critical JJ www-irs-gov-3280 842 2 Assumptions assumption NNS www-irs-gov-3280 842 3 . . . www-irs-gov-3280 843 1 This this DT www-irs-gov-3280 843 2 APA apa NN www-irs-gov-3280 843 3 ’s ’s POS www-irs-gov-3280 843 4 critical critical JJ www-irs-gov-3280 843 5 assumptions assumption NNS www-irs-gov-3280 843 6 , , , www-irs-gov-3280 843 7 within within IN www-irs-gov-3280 843 8 the the DT www-irs-gov-3280 843 9 meaning meaning NN www-irs-gov-3280 843 10 of of IN www-irs-gov-3280 843 11 Revenue Revenue NNP www-irs-gov-3280 843 12 Procedure Procedure NNP www-irs-gov-3280 843 13 2006–9 2006–9 NNP www-irs-gov-3280 843 14 , , , www-irs-gov-3280 843 15 section section NN www-irs-gov-3280 843 16 4.05 4.05 CD www-irs-gov-3280 843 17 , , , www-irs-gov-3280 843 18 appear appear VBP www-irs-gov-3280 843 19 in in IN www-irs-gov-3280 843 20 Appendix Appendix NNP www-irs-gov-3280 843 21 B. B. NNP www-irs-gov-3280 844 1 If if IN www-irs-gov-3280 844 2 any any DT www-irs-gov-3280 844 3 critical critical JJ www-irs-gov-3280 844 4 assumption assumption NN www-irs-gov-3280 844 5 has have VBZ www-irs-gov-3280 844 6 not not RB www-irs-gov-3280 844 7 been be VBN www-irs-gov-3280 844 8 met meet VBN www-irs-gov-3280 844 9 , , , www-irs-gov-3280 844 10 then then RB www-irs-gov-3280 844 11 Revenue Revenue NNP www-irs-gov-3280 844 12 Procedure Procedure NNP www-irs-gov-3280 844 13 2006–9 2006–9 NNP www-irs-gov-3280 844 14 , , , www-irs-gov-3280 844 15 section section NN www-irs-gov-3280 844 16 11.06 11.06 CD www-irs-gov-3280 844 17 , , , www-irs-gov-3280 844 18 governs govern NNS www-irs-gov-3280 844 19 . . . www-irs-gov-3280 845 1 7 7 LS www-irs-gov-3280 845 2 . . . www-irs-gov-3280 846 1 Disclosure disclosure NN www-irs-gov-3280 846 2 . . . www-irs-gov-3280 847 1 This this DT www-irs-gov-3280 847 2 APA apa NN www-irs-gov-3280 847 3 , , , www-irs-gov-3280 847 4 and and CC www-irs-gov-3280 847 5 any any DT www-irs-gov-3280 847 6 background background NN www-irs-gov-3280 847 7 information information NN www-irs-gov-3280 847 8 related relate VBN www-irs-gov-3280 847 9 to to IN www-irs-gov-3280 847 10 this this DT www-irs-gov-3280 847 11 APA apa NN www-irs-gov-3280 847 12 or or CC www-irs-gov-3280 847 13 the the DT www-irs-gov-3280 847 14 APA apa NN www-irs-gov-3280 847 15 Request request NN www-irs-gov-3280 847 16 , , , www-irs-gov-3280 847 17 are be VBP www-irs-gov-3280 847 18 : : : www-irs-gov-3280 847 19 ( ( -LRB- www-irs-gov-3280 847 20 1 1 LS www-irs-gov-3280 847 21 ) ) -RRB- www-irs-gov-3280 847 22 considered consider VBN www-irs-gov-3280 847 23 “ " `` www-irs-gov-3280 847 24 return return VB www-irs-gov-3280 847 25 information information NN www-irs-gov-3280 847 26 ” " '' www-irs-gov-3280 847 27 under under IN www-irs-gov-3280 847 28 I.R.C. I.R.C. NNP www-irs-gov-3280 848 1 section section NN www-irs-gov-3280 848 2 6103(b)(2)(C 6103(b)(2)(C NNP www-irs-gov-3280 848 3 ) ) -RRB- www-irs-gov-3280 848 4 ; ; : www-irs-gov-3280 848 5 and and CC www-irs-gov-3280 848 6 ( ( -LRB- www-irs-gov-3280 848 7 2 2 LS www-irs-gov-3280 848 8 ) ) -RRB- www-irs-gov-3280 848 9 not not RB www-irs-gov-3280 848 10 subject subject JJ www-irs-gov-3280 848 11 to to IN www-irs-gov-3280 848 12 public public JJ www-irs-gov-3280 848 13 inspection inspection NN www-irs-gov-3280 848 14 as as IN www-irs-gov-3280 848 15 a a DT www-irs-gov-3280 848 16 “ " `` www-irs-gov-3280 848 17 written write VBN www-irs-gov-3280 848 18 determination determination NN www-irs-gov-3280 848 19 ” " '' www-irs-gov-3280 848 20 under under IN www-irs-gov-3280 848 21 I.R.C. I.R.C. NNP www-irs-gov-3280 849 1 section section NN www-irs-gov-3280 849 2 6110(b)(1 6110(b)(1 CD www-irs-gov-3280 849 3 ) ) -RRB- www-irs-gov-3280 849 4 . . . www-irs-gov-3280 850 1 Section section NN www-irs-gov-3280 850 2 521(b 521(b NN www-irs-gov-3280 850 3 ) ) -RRB- www-irs-gov-3280 850 4 of of IN www-irs-gov-3280 850 5 Pub Pub NNP www-irs-gov-3280 850 6 . . . www-irs-gov-3280 851 1 L. L. NNP www-irs-gov-3280 851 2 106–170 106–170 CD www-irs-gov-3280 851 3 provides provide VBZ www-irs-gov-3280 851 4 that that IN www-irs-gov-3280 851 5 the the DT www-irs-gov-3280 851 6 Secretary Secretary NNP www-irs-gov-3280 851 7 of of IN www-irs-gov-3280 851 8 the the DT www-irs-gov-3280 851 9 Treasury Treasury NNP www-irs-gov-3280 851 10 must must MD www-irs-gov-3280 851 11 prepare prepare VB www-irs-gov-3280 851 12 a a DT www-irs-gov-3280 851 13 report report NN www-irs-gov-3280 851 14 for for IN www-irs-gov-3280 851 15 public public JJ www-irs-gov-3280 851 16 disclosure disclosure NN www-irs-gov-3280 851 17 that that WDT www-irs-gov-3280 851 18 includes include VBZ www-irs-gov-3280 851 19 certain certain JJ www-irs-gov-3280 851 20 specifically specifically RB www-irs-gov-3280 851 21 designated designate VBN www-irs-gov-3280 851 22 information information NN www-irs-gov-3280 851 23 concerning concern VBG www-irs-gov-3280 851 24 all all DT www-irs-gov-3280 851 25 APAs apa NNS www-irs-gov-3280 851 26 , , , www-irs-gov-3280 851 27 including include VBG www-irs-gov-3280 851 28 this this DT www-irs-gov-3280 851 29 APA apa NN www-irs-gov-3280 851 30 , , , www-irs-gov-3280 851 31 in in IN www-irs-gov-3280 851 32 a a DT www-irs-gov-3280 851 33 form form NN www-irs-gov-3280 851 34 that that WDT www-irs-gov-3280 851 35 does do VBZ www-irs-gov-3280 851 36 not not RB www-irs-gov-3280 851 37 reveal reveal VB www-irs-gov-3280 851 38 taxpayers taxpayer NNS www-irs-gov-3280 851 39 ’ ’ POS www-irs-gov-3280 851 40 identities identity NNS www-irs-gov-3280 851 41 , , , www-irs-gov-3280 851 42 trade trade NN www-irs-gov-3280 851 43 secrets secret NNS www-irs-gov-3280 851 44 , , , www-irs-gov-3280 851 45 and and CC www-irs-gov-3280 851 46 proprietary proprietary JJ www-irs-gov-3280 851 47 or or CC www-irs-gov-3280 851 48 confidential confidential JJ www-irs-gov-3280 851 49 business business NN www-irs-gov-3280 851 50 or or CC www-irs-gov-3280 851 51 financial financial JJ www-irs-gov-3280 851 52 information information NN www-irs-gov-3280 851 53 . . . www-irs-gov-3280 852 1 8 8 LS www-irs-gov-3280 852 2 . . . www-irs-gov-3280 853 1 Disputes dispute NNS www-irs-gov-3280 853 2 . . . www-irs-gov-3280 854 1 If if IN www-irs-gov-3280 854 2 a a DT www-irs-gov-3280 854 3 dispute dispute NN www-irs-gov-3280 854 4 arises arise VBZ www-irs-gov-3280 854 5 concerning concern VBG www-irs-gov-3280 854 6 the the DT www-irs-gov-3280 854 7 interpretation interpretation NN www-irs-gov-3280 854 8 of of IN www-irs-gov-3280 854 9 this this DT www-irs-gov-3280 854 10 APA apa NN www-irs-gov-3280 854 11 , , , www-irs-gov-3280 854 12 the the DT www-irs-gov-3280 854 13 Parties Parties NNPS www-irs-gov-3280 854 14 will will MD www-irs-gov-3280 854 15 seek seek VB www-irs-gov-3280 854 16 a a DT www-irs-gov-3280 854 17 resolution resolution NN www-irs-gov-3280 854 18 by by IN www-irs-gov-3280 854 19 the the DT www-irs-gov-3280 854 20 Director Director NNP www-irs-gov-3280 854 21 of of IN www-irs-gov-3280 854 22 the the DT www-irs-gov-3280 854 23 Advance Advance NNP www-irs-gov-3280 854 24 Pricing Pricing NNP www-irs-gov-3280 854 25 and and CC www-irs-gov-3280 854 26 Mutual Mutual NNP www-irs-gov-3280 854 27 Agreement Agreement NNP www-irs-gov-3280 854 28 Program Program NNP www-irs-gov-3280 854 29 , , , www-irs-gov-3280 854 30 to to IN www-irs-gov-3280 854 31 the the DT www-irs-gov-3280 854 32 extent extent NN www-irs-gov-3280 854 33 reasonably reasonably RB www-irs-gov-3280 854 34 practicable practicable JJ www-irs-gov-3280 854 35 , , , www-irs-gov-3280 854 36 before before IN www-irs-gov-3280 854 37 seeking seek VBG www-irs-gov-3280 854 38 alternative alternative JJ www-irs-gov-3280 854 39 remedies remedy NNS www-irs-gov-3280 854 40 . . . www-irs-gov-3280 855 1 9 9 CD www-irs-gov-3280 855 2 . . . www-irs-gov-3280 856 1 Materiality materiality NN www-irs-gov-3280 856 2 . . . www-irs-gov-3280 857 1 In in IN www-irs-gov-3280 857 2 this this DT www-irs-gov-3280 857 3 APA apa NN www-irs-gov-3280 857 4 the the DT www-irs-gov-3280 857 5 terms term NNS www-irs-gov-3280 857 6 “ " `` www-irs-gov-3280 857 7 material material NN www-irs-gov-3280 857 8 ” " '' www-irs-gov-3280 857 9 and and CC www-irs-gov-3280 857 10 “ " `` www-irs-gov-3280 857 11 materially materially RB www-irs-gov-3280 857 12 ” " '' www-irs-gov-3280 857 13 will will MD www-irs-gov-3280 857 14 be be VB www-irs-gov-3280 857 15 interpreted interpret VBN www-irs-gov-3280 857 16 consistently consistently RB www-irs-gov-3280 857 17 with with IN www-irs-gov-3280 857 18 the the DT www-irs-gov-3280 857 19 definition definition NN www-irs-gov-3280 857 20 of of IN www-irs-gov-3280 857 21 “ " `` www-irs-gov-3280 857 22 material material NN www-irs-gov-3280 857 23 facts fact NNS www-irs-gov-3280 857 24 ” " '' www-irs-gov-3280 857 25 in in IN www-irs-gov-3280 857 26 Revenue Revenue NNP www-irs-gov-3280 857 27 Procedure Procedure NNP www-irs-gov-3280 857 28 2006–9 2006–9 NNP www-irs-gov-3280 857 29 , , , www-irs-gov-3280 857 30 section section NN www-irs-gov-3280 857 31 11.06(4 11.06(4 CD www-irs-gov-3280 857 32 ) ) -RRB- www-irs-gov-3280 857 33 . . . www-irs-gov-3280 858 1 10 10 CD www-irs-gov-3280 858 2 . . . www-irs-gov-3280 859 1 Section section NN www-irs-gov-3280 859 2 Captions Captions NNPS www-irs-gov-3280 859 3 . . . www-irs-gov-3280 860 1 This this DT www-irs-gov-3280 860 2 APA apa NN www-irs-gov-3280 860 3 ’s ’s POS www-irs-gov-3280 860 4 section section NN www-irs-gov-3280 860 5 captions caption NNS www-irs-gov-3280 860 6 , , , www-irs-gov-3280 860 7 which which WDT www-irs-gov-3280 860 8 appear appear VBP www-irs-gov-3280 860 9 in in IN www-irs-gov-3280 860 10 italics italic NNS www-irs-gov-3280 860 11 , , , www-irs-gov-3280 860 12 are be VBP www-irs-gov-3280 860 13 for for IN www-irs-gov-3280 860 14 convenience convenience NN www-irs-gov-3280 860 15 and and CC www-irs-gov-3280 860 16 reference reference NN www-irs-gov-3280 860 17 only only RB www-irs-gov-3280 860 18 . . . www-irs-gov-3280 861 1 The the DT www-irs-gov-3280 861 2 captions caption NNS www-irs-gov-3280 861 3 do do VBP www-irs-gov-3280 861 4 not not RB www-irs-gov-3280 861 5 affect affect VB www-irs-gov-3280 861 6 in in IN www-irs-gov-3280 861 7 any any DT www-irs-gov-3280 861 8 way way NN www-irs-gov-3280 861 9 the the DT www-irs-gov-3280 861 10 interpretation interpretation NN www-irs-gov-3280 861 11 or or CC www-irs-gov-3280 861 12 application application NN www-irs-gov-3280 861 13 of of IN www-irs-gov-3280 861 14 this this DT www-irs-gov-3280 861 15 APA apa NN www-irs-gov-3280 861 16 . . . www-irs-gov-3280 862 1 11 11 CD www-irs-gov-3280 862 2 . . . www-irs-gov-3280 863 1 Terms term NNS www-irs-gov-3280 863 2 and and CC www-irs-gov-3280 863 3 Definitions definition NNS www-irs-gov-3280 863 4 . . . www-irs-gov-3280 864 1 Unless unless IN www-irs-gov-3280 864 2 otherwise otherwise RB www-irs-gov-3280 864 3 specified specify VBN www-irs-gov-3280 864 4 , , , www-irs-gov-3280 864 5 terms term NNS www-irs-gov-3280 864 6 in in IN www-irs-gov-3280 864 7 the the DT www-irs-gov-3280 864 8 plural plural NN www-irs-gov-3280 864 9 include include VBP www-irs-gov-3280 864 10 the the DT www-irs-gov-3280 864 11 singular singular JJ www-irs-gov-3280 864 12 and and CC www-irs-gov-3280 864 13 vice vice NN www-irs-gov-3280 864 14 versa versa RB www-irs-gov-3280 864 15 . . . www-irs-gov-3280 865 1 Appendix Appendix NNP www-irs-gov-3280 865 2 D D NNP www-irs-gov-3280 865 3 contains contain VBZ www-irs-gov-3280 865 4 definitions definition NNS www-irs-gov-3280 865 5 for for IN www-irs-gov-3280 865 6 capitalized capitalized JJ www-irs-gov-3280 865 7 terms term NNS www-irs-gov-3280 865 8 not not RB www-irs-gov-3280 865 9 elsewhere elsewhere RB www-irs-gov-3280 865 10 defined define VBN www-irs-gov-3280 865 11 in in IN www-irs-gov-3280 865 12 this this DT www-irs-gov-3280 865 13 APA apa NN www-irs-gov-3280 865 14 . . . www-irs-gov-3280 866 1 12 12 CD www-irs-gov-3280 866 2 . . . www-irs-gov-3280 867 1 Entire Entire NNP www-irs-gov-3280 867 2 Agreement Agreement NNP www-irs-gov-3280 867 3 and and CC www-irs-gov-3280 867 4 Severability Severability NNP www-irs-gov-3280 867 5 . . . www-irs-gov-3280 868 1 This this DT www-irs-gov-3280 868 2 APA apa NN www-irs-gov-3280 868 3 is be VBZ www-irs-gov-3280 868 4 the the DT www-irs-gov-3280 868 5 complete complete JJ www-irs-gov-3280 868 6 statement statement NN www-irs-gov-3280 868 7 of of IN www-irs-gov-3280 868 8 the the DT www-irs-gov-3280 868 9 Parties Parties NNPS www-irs-gov-3280 868 10 ’ ’ POS www-irs-gov-3280 868 11 agreement agreement NN www-irs-gov-3280 868 12 . . . www-irs-gov-3280 869 1 The the DT www-irs-gov-3280 869 2 Parties Parties NNPS www-irs-gov-3280 869 3 will will MD www-irs-gov-3280 869 4 sever sever VB www-irs-gov-3280 869 5 , , , www-irs-gov-3280 869 6 delete delete JJ www-irs-gov-3280 869 7 , , , www-irs-gov-3280 869 8 or or CC www-irs-gov-3280 869 9 reform reform VB www-irs-gov-3280 869 10 any any DT www-irs-gov-3280 869 11 invalid invalid JJ www-irs-gov-3280 869 12 or or CC www-irs-gov-3280 869 13 unenforceable unenforceable JJ www-irs-gov-3280 869 14 provision provision NN www-irs-gov-3280 869 15 in in IN www-irs-gov-3280 869 16 this this DT www-irs-gov-3280 869 17 APA apa NN www-irs-gov-3280 869 18 to to TO www-irs-gov-3280 869 19 approximate approximate VB www-irs-gov-3280 869 20 the the DT www-irs-gov-3280 869 21 Parties Parties NNPS www-irs-gov-3280 869 22 ’ ’ POS www-irs-gov-3280 869 23 intent intent NN www-irs-gov-3280 869 24 as as RB www-irs-gov-3280 869 25 nearly nearly RB www-irs-gov-3280 869 26 as as IN www-irs-gov-3280 869 27 possible possible JJ www-irs-gov-3280 869 28 . . . www-irs-gov-3280 870 1 13 13 CD www-irs-gov-3280 870 2 . . . www-irs-gov-3280 871 1 Successor successor NN www-irs-gov-3280 871 2 in in IN www-irs-gov-3280 871 3 Interest interest NN www-irs-gov-3280 871 4 . . . www-irs-gov-3280 872 1 This this DT www-irs-gov-3280 872 2 APA apa NN www-irs-gov-3280 872 3 binds bind NNS www-irs-gov-3280 872 4 , , , www-irs-gov-3280 872 5 and and CC www-irs-gov-3280 872 6 inures inure NNS www-irs-gov-3280 872 7 to to IN www-irs-gov-3280 872 8 the the DT www-irs-gov-3280 872 9 benefit benefit NN www-irs-gov-3280 872 10 of of IN www-irs-gov-3280 872 11 , , , www-irs-gov-3280 872 12 any any DT www-irs-gov-3280 872 13 successor successor NN www-irs-gov-3280 872 14 in in IN www-irs-gov-3280 872 15 interest interest NN www-irs-gov-3280 872 16 to to IN www-irs-gov-3280 872 17 Taxpayer Taxpayer NNP www-irs-gov-3280 872 18 . . . www-irs-gov-3280 873 1 14 14 CD www-irs-gov-3280 873 2 . . . www-irs-gov-3280 874 1 Notice notice NN www-irs-gov-3280 874 2 . . . www-irs-gov-3280 875 1 Any any DT www-irs-gov-3280 875 2 notices notice NNS www-irs-gov-3280 875 3 required require VBN www-irs-gov-3280 875 4 by by IN www-irs-gov-3280 875 5 this this DT www-irs-gov-3280 875 6 APA APA NNP www-irs-gov-3280 875 7 or or CC www-irs-gov-3280 875 8 Revenue Revenue NNP www-irs-gov-3280 875 9 Procedure Procedure NNP www-irs-gov-3280 875 10 2006–9 2006–9 NNP www-irs-gov-3280 875 11 must must MD www-irs-gov-3280 875 12 be be VB www-irs-gov-3280 875 13 in in IN www-irs-gov-3280 875 14 writing writing NN www-irs-gov-3280 875 15 . . . www-irs-gov-3280 876 1 Taxpayer Taxpayer NNP www-irs-gov-3280 876 2 will will MD www-irs-gov-3280 876 3 send send VB www-irs-gov-3280 876 4 notices notice NNS www-irs-gov-3280 876 5 to to IN www-irs-gov-3280 876 6 the the DT www-irs-gov-3280 876 7 IRS IRS NNP www-irs-gov-3280 876 8 at at IN www-irs-gov-3280 876 9 the the DT www-irs-gov-3280 876 10 address address NN www-irs-gov-3280 876 11 and and CC www-irs-gov-3280 876 12 in in IN www-irs-gov-3280 876 13 the the DT www-irs-gov-3280 876 14 manner manner NN www-irs-gov-3280 876 15 set set VBN www-irs-gov-3280 876 16 forth forth RP www-irs-gov-3280 876 17 in in IN www-irs-gov-3280 876 18 Revenue Revenue NNP www-irs-gov-3280 876 19 Procedure Procedure NNP www-irs-gov-3280 876 20 2006–9 2006–9 NNP www-irs-gov-3280 876 21 , , , www-irs-gov-3280 876 22 section section NN www-irs-gov-3280 876 23 4.11 4.11 CD www-irs-gov-3280 876 24 . . . www-irs-gov-3280 877 1 The the DT www-irs-gov-3280 877 2 IRS IRS NNP www-irs-gov-3280 877 3 will will MD www-irs-gov-3280 877 4 send send VB www-irs-gov-3280 877 5 notices notice NNS www-irs-gov-3280 877 6 to to IN www-irs-gov-3280 877 7 : : : www-irs-gov-3280 877 8 Taxpayer Taxpayer NNP www-irs-gov-3280 877 9 Corporation Corporation NNP www-irs-gov-3280 877 10 Attn Attn NNP www-irs-gov-3280 877 11 : : : www-irs-gov-3280 877 12 Jane Jane NNP www-irs-gov-3280 877 13 Doe Doe NNP www-irs-gov-3280 877 14 , , , www-irs-gov-3280 877 15 Sr Sr NNP www-irs-gov-3280 877 16 . . NNP www-irs-gov-3280 877 17 Vice Vice NNP www-irs-gov-3280 877 18 President President NNP www-irs-gov-3280 877 19 ( ( -LRB- www-irs-gov-3280 877 20 Taxes Taxes NNP www-irs-gov-3280 877 21 ) ) -RRB- www-irs-gov-3280 877 22 1000 1000 CD www-irs-gov-3280 877 23 Any any DT www-irs-gov-3280 877 24 Road Road NNP www-irs-gov-3280 877 25 Any Any NNP www-irs-gov-3280 877 26 City City NNP www-irs-gov-3280 877 27 , , , www-irs-gov-3280 877 28 USA USA NNP www-irs-gov-3280 877 29 10000 10000 CD www-irs-gov-3280 877 30 ( ( -LRB- www-irs-gov-3280 877 31 phone phone NN www-irs-gov-3280 877 32 : : : www-irs-gov-3280 877 33 _ _ NNP www-irs-gov-3280 877 34 _ _ NNP www-irs-gov-3280 877 35 _ _ NNP www-irs-gov-3280 877 36 _ _ NNP www-irs-gov-3280 877 37 _ _ NNP www-irs-gov-3280 877 38 _ _ NNP www-irs-gov-3280 877 39 _ _ NNP www-irs-gov-3280 877 40 _ _ NNP www-irs-gov-3280 877 41 _ _ NNP www-irs-gov-3280 877 42 ) ) -RRB- www-irs-gov-3280 877 43 15 15 CD www-irs-gov-3280 877 44 . . . www-irs-gov-3280 878 1 Effective effective JJ www-irs-gov-3280 878 2 Date Date NNP www-irs-gov-3280 878 3 and and CC www-irs-gov-3280 878 4 Counterparts Counterparts NNP www-irs-gov-3280 878 5 . . . www-irs-gov-3280 879 1 This this DT www-irs-gov-3280 879 2 APA apa NN www-irs-gov-3280 879 3 is be VBZ www-irs-gov-3280 879 4 effective effective JJ www-irs-gov-3280 879 5 starting start VBG www-irs-gov-3280 879 6 on on IN www-irs-gov-3280 879 7 the the DT www-irs-gov-3280 879 8 date date NN www-irs-gov-3280 879 9 , , , www-irs-gov-3280 879 10 or or CC www-irs-gov-3280 879 11 later later JJ www-irs-gov-3280 879 12 date date NN www-irs-gov-3280 879 13 of of IN www-irs-gov-3280 879 14 the the DT www-irs-gov-3280 879 15 dates date NNS www-irs-gov-3280 879 16 , , , www-irs-gov-3280 879 17 upon upon IN www-irs-gov-3280 879 18 which which WDT www-irs-gov-3280 879 19 all all DT www-irs-gov-3280 879 20 Parties party NNS www-irs-gov-3280 879 21 execute execute VBP www-irs-gov-3280 879 22 this this DT www-irs-gov-3280 879 23 APA apa NN www-irs-gov-3280 879 24 . . . www-irs-gov-3280 880 1 The the DT www-irs-gov-3280 880 2 Parties Parties NNPS www-irs-gov-3280 880 3 may may MD www-irs-gov-3280 880 4 execute execute VB www-irs-gov-3280 880 5 this this DT www-irs-gov-3280 880 6 APA apa NN www-irs-gov-3280 880 7 in in IN www-irs-gov-3280 880 8 counterparts counterpart NNS www-irs-gov-3280 880 9 , , , www-irs-gov-3280 880 10 with with IN www-irs-gov-3280 880 11 each each DT www-irs-gov-3280 880 12 counterpart counterpart NN www-irs-gov-3280 880 13 constituting constitute VBG www-irs-gov-3280 880 14 an an DT www-irs-gov-3280 880 15 original original NN www-irs-gov-3280 880 16 . . . www-irs-gov-3280 881 1 WITNESS WITNESS NNP www-irs-gov-3280 881 2 , , , www-irs-gov-3280 881 3 The the DT www-irs-gov-3280 881 4 Parties Parties NNPS www-irs-gov-3280 881 5 have have VBP www-irs-gov-3280 881 6 executed execute VBN www-irs-gov-3280 881 7 this this DT www-irs-gov-3280 881 8 APA apa NN www-irs-gov-3280 881 9 on on IN www-irs-gov-3280 881 10 the the DT www-irs-gov-3280 881 11 dates date NNS www-irs-gov-3280 881 12 below below RB www-irs-gov-3280 881 13 . . . www-irs-gov-3280 882 1 [ [ -LRB- www-irs-gov-3280 882 2 Taxpayer Taxpayer NNP www-irs-gov-3280 882 3 Name Name NNP www-irs-gov-3280 882 4 in in IN www-irs-gov-3280 882 5 all all DT www-irs-gov-3280 882 6 caps cap NNS www-irs-gov-3280 882 7 ] ] -RRB- www-irs-gov-3280 882 8 By by IN www-irs-gov-3280 882 9 : : : www-irs-gov-3280 882 10 _ _ NNP www-irs-gov-3280 882 11 _ _ NNP www-irs-gov-3280 882 12 _ _ NNP www-irs-gov-3280 882 13 _ _ NNP www-irs-gov-3280 882 14 _ _ NNP www-irs-gov-3280 882 15 _ _ NNP www-irs-gov-3280 882 16 _ _ NNP www-irs-gov-3280 882 17 _ _ NNP www-irs-gov-3280 882 18 _ _ NNP www-irs-gov-3280 882 19 _ _ NNP www-irs-gov-3280 882 20 _ _ NNP www-irs-gov-3280 882 21 _ _ NNP www-irs-gov-3280 882 22 _ _ NNP www-irs-gov-3280 882 23 _ _ NNP www-irs-gov-3280 882 24 _ _ NNP www-irs-gov-3280 882 25 _ _ NNP www-irs-gov-3280 882 26 _ _ NNP www-irs-gov-3280 882 27 _ _ NNP www-irs-gov-3280 882 28 _ _ NNP www-irs-gov-3280 882 29 _ _ NNP www-irs-gov-3280 882 30 _ _ NNP www-irs-gov-3280 882 31 _ _ NNP www-irs-gov-3280 882 32 _ _ NNP www-irs-gov-3280 882 33 _ _ NNP www-irs-gov-3280 882 34 _ _ NNP www-irs-gov-3280 882 35 _ _ NNP www-irs-gov-3280 882 36 _ _ NNP www-irs-gov-3280 882 37 Date Date NNP www-irs-gov-3280 882 38 : : : www-irs-gov-3280 882 39 _ _ NNP www-irs-gov-3280 882 40 _ _ NNP www-irs-gov-3280 882 41 _ _ NNP www-irs-gov-3280 882 42 _ _ NNP www-irs-gov-3280 882 43 _ _ NNP www-irs-gov-3280 882 44 _ _ NNP www-irs-gov-3280 882 45 _ _ NNP www-irs-gov-3280 882 46 _ _ NNP www-irs-gov-3280 882 47 _ _ NNP www-irs-gov-3280 882 48 _ _ NNP www-irs-gov-3280 882 49 _ _ NNP www-irs-gov-3280 882 50 _ _ NNP www-irs-gov-3280 882 51 _ _ NNP www-irs-gov-3280 882 52 _ _ NNP www-irs-gov-3280 882 53 _ _ NNP www-irs-gov-3280 882 54 _ _ NNP www-irs-gov-3280 882 55 _ _ NNP www-irs-gov-3280 882 56 _ _ NNP www-irs-gov-3280 882 57 _ _ NNP www-irs-gov-3280 882 58 , , , www-irs-gov-3280 882 59 201 201 CD www-irs-gov-3280 882 60 _ _ NNP www-irs-gov-3280 882 61 _ _ NNP www-irs-gov-3280 882 62 _ _ NNP www-irs-gov-3280 882 63 Jane Jane NNP www-irs-gov-3280 882 64 Doe Doe NNP www-irs-gov-3280 882 65 Sr Sr NNP www-irs-gov-3280 882 66 . . NNP www-irs-gov-3280 882 67 Vice Vice NNP www-irs-gov-3280 882 68 President President NNP www-irs-gov-3280 882 69 ( ( -LRB- www-irs-gov-3280 882 70 Taxes Taxes NNP www-irs-gov-3280 882 71 ) ) -RRB- www-irs-gov-3280 882 72 IRS IRS NNP www-irs-gov-3280 882 73 By by IN www-irs-gov-3280 882 74 : : : www-irs-gov-3280 882 75 _ _ NNP www-irs-gov-3280 882 76 _ _ NNP www-irs-gov-3280 882 77 _ _ NNP www-irs-gov-3280 882 78 _ _ NNP www-irs-gov-3280 882 79 _ _ NNP www-irs-gov-3280 882 80 _ _ NNP www-irs-gov-3280 882 81 _ _ NNP www-irs-gov-3280 882 82 _ _ NNP www-irs-gov-3280 882 83 _ _ NNP www-irs-gov-3280 882 84 _ _ NNP www-irs-gov-3280 882 85 _ _ NNP www-irs-gov-3280 882 86 _ _ NNP www-irs-gov-3280 882 87 _ _ NNP www-irs-gov-3280 882 88 _ _ NNP www-irs-gov-3280 882 89 _ _ NNP www-irs-gov-3280 882 90 _ _ NNP www-irs-gov-3280 882 91 _ _ NNP www-irs-gov-3280 882 92 _ _ NNP www-irs-gov-3280 882 93 _ _ NNP www-irs-gov-3280 882 94 _ _ NNP www-irs-gov-3280 882 95 _ _ NNP www-irs-gov-3280 882 96 _ _ NNP www-irs-gov-3280 882 97 _ _ NNP www-irs-gov-3280 882 98 _ _ NNP www-irs-gov-3280 882 99 _ _ NNP www-irs-gov-3280 882 100 _ _ NNP www-irs-gov-3280 882 101 _ _ NNP www-irs-gov-3280 882 102 Date Date NNP www-irs-gov-3280 882 103 : : : www-irs-gov-3280 882 104 _ _ NNP www-irs-gov-3280 882 105 _ _ NNP www-irs-gov-3280 882 106 _ _ NNP www-irs-gov-3280 882 107 _ _ NNP www-irs-gov-3280 882 108 _ _ NNP www-irs-gov-3280 882 109 _ _ NNP www-irs-gov-3280 882 110 _ _ NNP www-irs-gov-3280 882 111 _ _ NNP www-irs-gov-3280 882 112 _ _ NNP www-irs-gov-3280 882 113 _ _ NNP www-irs-gov-3280 882 114 _ _ NNP www-irs-gov-3280 882 115 _ _ NNP www-irs-gov-3280 882 116 _ _ NNP www-irs-gov-3280 882 117 _ _ NNP www-irs-gov-3280 882 118 _ _ NNP www-irs-gov-3280 882 119 _ _ NNP www-irs-gov-3280 882 120 _ _ NNP www-irs-gov-3280 882 121 _ _ NNP www-irs-gov-3280 882 122 _ _ NNP www-irs-gov-3280 882 123 , , , www-irs-gov-3280 882 124 201 201 CD www-irs-gov-3280 882 125 _ _ NNP www-irs-gov-3280 882 126 _ _ NNP www-irs-gov-3280 882 127 _ _ NNP www-irs-gov-3280 882 128 Richard Richard NNP www-irs-gov-3280 882 129 J. J. NNP www-irs-gov-3280 882 130 McAlonan McAlonan NNP www-irs-gov-3280 882 131 , , , www-irs-gov-3280 882 132 Jr. Jr. NNP www-irs-gov-3280 882 133 Director Director NNP www-irs-gov-3280 882 134 , , , www-irs-gov-3280 882 135 Advance Advance NNP www-irs-gov-3280 882 136 Pricing Pricing NNP www-irs-gov-3280 882 137 and and CC www-irs-gov-3280 882 138 Mutual Mutual NNP www-irs-gov-3280 882 139 Agreement Agreement NNP www-irs-gov-3280 882 140 Program Program NNP www-irs-gov-3280 882 141 APPENDIX APPENDIX NNP www-irs-gov-3280 882 142 A a DT www-irs-gov-3280 882 143 COVERED covered JJ www-irs-gov-3280 882 144 TRANSACTIONS transactions NN www-irs-gov-3280 882 145 AND and CC www-irs-gov-3280 882 146 TRANSFER transfer NN www-irs-gov-3280 882 147 PRICING pricing NN www-irs-gov-3280 882 148 METHOD METHOD NNP www-irs-gov-3280 882 149 ( ( -LRB- www-irs-gov-3280 882 150 TPM TPM NNP www-irs-gov-3280 882 151 ) ) -RRB- www-irs-gov-3280 882 152 1 1 CD www-irs-gov-3280 882 153 . . . www-irs-gov-3280 883 1 Covered Covered NNP www-irs-gov-3280 883 2 Transactions transaction NNS www-irs-gov-3280 883 3 . . . www-irs-gov-3280 884 1 [ [ -LRB- www-irs-gov-3280 884 2 Define define VB www-irs-gov-3280 884 3 the the DT www-irs-gov-3280 884 4 Covered Covered NNP www-irs-gov-3280 884 5 Transactions Transactions NNPS www-irs-gov-3280 884 6 . . . www-irs-gov-3280 884 7 ] ] -RRB- www-irs-gov-3280 885 1 2 2 LS www-irs-gov-3280 885 2 . . . www-irs-gov-3280 886 1 APA APA NNP www-irs-gov-3280 886 2 Term Term NNP www-irs-gov-3280 886 3 . . . www-irs-gov-3280 887 1 This this DT www-irs-gov-3280 887 2 APA apa NN www-irs-gov-3280 887 3 applies apply VBZ www-irs-gov-3280 887 4 to to IN www-irs-gov-3280 887 5 Taxpayer Taxpayer NNP www-irs-gov-3280 887 6 ’s ’s POS www-irs-gov-3280 887 7 taxable taxable JJ www-irs-gov-3280 887 8 years year NNS www-irs-gov-3280 887 9 ending end VBG www-irs-gov-3280 887 10 _ _ NNP www-irs-gov-3280 887 11 _ _ NNP www-irs-gov-3280 887 12 _ _ NNP www-irs-gov-3280 887 13 _ _ NNP www-irs-gov-3280 887 14 _ _ NNP www-irs-gov-3280 887 15 _ _ NNP www-irs-gov-3280 887 16 _ _ NNP www-irs-gov-3280 887 17 _ _ NNP www-irs-gov-3280 887 18 _ _ NNP www-irs-gov-3280 887 19 _ _ NNP www-irs-gov-3280 887 20 through through IN www-irs-gov-3280 887 21 _ _ NNP www-irs-gov-3280 887 22 _ _ NNP www-irs-gov-3280 887 23 _ _ NNP www-irs-gov-3280 887 24 _ _ NNP www-irs-gov-3280 887 25 _ _ NNP www-irs-gov-3280 887 26 _ _ NNP www-irs-gov-3280 887 27 _ _ NNP www-irs-gov-3280 887 28 _ _ NNP www-irs-gov-3280 887 29 ( ( -LRB- www-irs-gov-3280 887 30 APA APA NNP www-irs-gov-3280 887 31 Term Term NNP www-irs-gov-3280 887 32 ) ) -RRB- www-irs-gov-3280 887 33 . . . www-irs-gov-3280 888 1 3 3 LS www-irs-gov-3280 888 2 . . . www-irs-gov-3280 889 1 TPM TPM NNP www-irs-gov-3280 889 2 . . . www-irs-gov-3280 890 1 { { -LRB- www-irs-gov-3280 890 2 Note note NN www-irs-gov-3280 890 3 : : : www-irs-gov-3280 890 4 If if IN www-irs-gov-3280 890 5 appropriate appropriate JJ www-irs-gov-3280 890 6 , , , www-irs-gov-3280 890 7 adapt adapt JJ www-irs-gov-3280 890 8 language language NN www-irs-gov-3280 890 9 from from IN www-irs-gov-3280 890 10 the the DT www-irs-gov-3280 890 11 following follow VBG www-irs-gov-3280 890 12 examples example NNS www-irs-gov-3280 890 13 . . . www-irs-gov-3280 890 14 } } -RRB- www-irs-gov-3280 891 1 [ [ -LRB- www-irs-gov-3280 891 2 The the DT www-irs-gov-3280 891 3 Tested Tested NNP www-irs-gov-3280 891 4 Party Party NNP www-irs-gov-3280 891 5 is be VBZ www-irs-gov-3280 891 6 _ _ NNP www-irs-gov-3280 891 7 _ _ NNP www-irs-gov-3280 891 8 _ _ NNP www-irs-gov-3280 891 9 _ _ NNP www-irs-gov-3280 891 10 _ _ NNP www-irs-gov-3280 891 11 _ _ NNP www-irs-gov-3280 891 12 _ _ NNP www-irs-gov-3280 891 13 _ _ NNP www-irs-gov-3280 891 14 _ _ NNP www-irs-gov-3280 891 15 _ _ NNP www-irs-gov-3280 891 16 . . . www-irs-gov-3280 891 17 ] ] -RRB- www-irs-gov-3280 892 1 • • NN www-irs-gov-3280 892 2 CUP CUP NNP www-irs-gov-3280 892 3 Method Method NNP www-irs-gov-3280 892 4     _SP www-irs-gov-3280 892 5 The the DT www-irs-gov-3280 892 6 TPM TPM NNP www-irs-gov-3280 892 7 is be VBZ www-irs-gov-3280 892 8 the the DT www-irs-gov-3280 892 9 comparable comparable JJ www-irs-gov-3280 892 10 uncontrolled uncontrolled JJ www-irs-gov-3280 892 11 price price NN www-irs-gov-3280 892 12 ( ( -LRB- www-irs-gov-3280 892 13 CUP CUP NNP www-irs-gov-3280 892 14 ) ) -RRB- www-irs-gov-3280 892 15 method method NN www-irs-gov-3280 892 16 . . . www-irs-gov-3280 893 1 The the DT www-irs-gov-3280 893 2 Arm Arm NNP www-irs-gov-3280 893 3 ’s ’s POS www-irs-gov-3280 893 4 Length Length NNP www-irs-gov-3280 893 5 Range Range NNP www-irs-gov-3280 893 6 of of IN www-irs-gov-3280 893 7 the the DT www-irs-gov-3280 893 8 price price NN www-irs-gov-3280 893 9 charged charge VBN www-irs-gov-3280 893 10 for for IN www-irs-gov-3280 893 11 _ _ NNP www-irs-gov-3280 893 12 _ _ NNP www-irs-gov-3280 893 13 _ _ NNP www-irs-gov-3280 893 14 _ _ NNP www-irs-gov-3280 893 15 _ _ NNP www-irs-gov-3280 893 16 _ _ NNP www-irs-gov-3280 893 17 _ _ NNP www-irs-gov-3280 893 18 _ _ NNP www-irs-gov-3280 893 19 _ _ NNP www-irs-gov-3280 893 20 is be VBZ www-irs-gov-3280 893 21 between between IN www-irs-gov-3280 893 22 _ _ NNP www-irs-gov-3280 893 23 _ _ NNP www-irs-gov-3280 893 24 _ _ NNP www-irs-gov-3280 893 25 _ _ NNP www-irs-gov-3280 893 26 _ _ NNP www-irs-gov-3280 893 27 _ _ NNP www-irs-gov-3280 893 28 _ _ NNP www-irs-gov-3280 893 29 and and CC www-irs-gov-3280 893 30 _ _ NNP www-irs-gov-3280 893 31 _ _ NNP www-irs-gov-3280 893 32 _ _ NNP www-irs-gov-3280 893 33 _ _ NNP www-irs-gov-3280 893 34 _ _ NNP www-irs-gov-3280 893 35 _ _ NNP www-irs-gov-3280 893 36 _ _ NNP www-irs-gov-3280 893 37 _ _ NNP www-irs-gov-3280 893 38 _ _ NNP www-irs-gov-3280 893 39 _ _ NNP www-irs-gov-3280 893 40 _ _ NNP www-irs-gov-3280 893 41 per per IN www-irs-gov-3280 893 42 unit unit NN www-irs-gov-3280 893 43 . . . www-irs-gov-3280 894 1 • • NN www-irs-gov-3280 894 2 CUT CUT NNP www-irs-gov-3280 894 3 Method Method NNP www-irs-gov-3280 894 4     _SP www-irs-gov-3280 894 5 The the DT www-irs-gov-3280 894 6 TPM TPM NNP www-irs-gov-3280 894 7 is be VBZ www-irs-gov-3280 894 8 the the DT www-irs-gov-3280 894 9 CUT CUT NNP www-irs-gov-3280 894 10 Method Method NNP www-irs-gov-3280 894 11 . . . www-irs-gov-3280 895 1 The the DT www-irs-gov-3280 895 2 Arm Arm NNP www-irs-gov-3280 895 3 ’s ’s POS www-irs-gov-3280 895 4 Length Length NNP www-irs-gov-3280 895 5 Range Range NNP www-irs-gov-3280 895 6 of of IN www-irs-gov-3280 895 7 the the DT www-irs-gov-3280 895 8 royalty royalty NN www-irs-gov-3280 895 9 charged charge VBN www-irs-gov-3280 895 10 for for IN www-irs-gov-3280 895 11 the the DT www-irs-gov-3280 895 12 license license NN www-irs-gov-3280 895 13 of of IN www-irs-gov-3280 895 14 _ _ NNP www-irs-gov-3280 895 15 _ _ NNP www-irs-gov-3280 895 16 _ _ NNP www-irs-gov-3280 895 17 _ _ NNP www-irs-gov-3280 895 18 _ _ NNP www-irs-gov-3280 895 19 _ _ NNP www-irs-gov-3280 895 20 is be VBZ www-irs-gov-3280 895 21 between between IN www-irs-gov-3280 895 22 _ _ NNP www-irs-gov-3280 895 23 _ _ NNP www-irs-gov-3280 895 24 _ _ NNP www-irs-gov-3280 895 25 _ _ NNP www-irs-gov-3280 895 26 % % NN www-irs-gov-3280 895 27 and and CC www-irs-gov-3280 895 28 _ _ NNP www-irs-gov-3280 895 29 _ _ NNP www-irs-gov-3280 895 30 _ _ NNP www-irs-gov-3280 895 31 % % NN www-irs-gov-3280 895 32 of of IN www-irs-gov-3280 895 33 [ [ -LRB- www-irs-gov-3280 895 34 Taxpayer Taxpayer NNP www-irs-gov-3280 895 35 ’s ’s POS www-irs-gov-3280 895 36 , , , www-irs-gov-3280 895 37 Foreign Foreign NNP www-irs-gov-3280 895 38 Participants Participants NNPS www-irs-gov-3280 895 39 ’ ’ POS www-irs-gov-3280 895 40 , , , www-irs-gov-3280 895 41 or or CC www-irs-gov-3280 895 42 other other JJ www-irs-gov-3280 895 43 specified specify VBN www-irs-gov-3280 895 44 party party NNP www-irs-gov-3280 895 45 ’s ’s POS www-irs-gov-3280 895 46 ] ] -RRB- www-irs-gov-3280 895 47 Net Net NNP www-irs-gov-3280 895 48 Sales Sales NNP www-irs-gov-3280 895 49 Revenue Revenue NNP www-irs-gov-3280 895 50 . . . www-irs-gov-3280 896 1 [ [ -LRB- www-irs-gov-3280 896 2 Insert insert JJ www-irs-gov-3280 896 3 definition definition NN www-irs-gov-3280 896 4 of of IN www-irs-gov-3280 896 5 net net JJ www-irs-gov-3280 896 6 sales sale NNS www-irs-gov-3280 896 7 revenue revenue NN www-irs-gov-3280 896 8 or or CC www-irs-gov-3280 896 9 other other JJ www-irs-gov-3280 896 10 royalty royalty NN www-irs-gov-3280 896 11 base base NN www-irs-gov-3280 896 12 . . . www-irs-gov-3280 896 13 ] ] -RRB- www-irs-gov-3280 897 1 • • NNP www-irs-gov-3280 897 2 Resale Resale NNP www-irs-gov-3280 897 3 Price Price NNP www-irs-gov-3280 897 4 Method Method NNP www-irs-gov-3280 897 5 ( ( -LRB- www-irs-gov-3280 897 6 RPM rpm NN www-irs-gov-3280 897 7 ) ) -RRB- www-irs-gov-3280 897 8     _SP www-irs-gov-3280 897 9 The the DT www-irs-gov-3280 897 10 TPM TPM NNP www-irs-gov-3280 897 11 is be VBZ www-irs-gov-3280 897 12 the the DT www-irs-gov-3280 897 13 resale resale NN www-irs-gov-3280 897 14 price price NN www-irs-gov-3280 897 15 method method NN www-irs-gov-3280 897 16 ( ( -LRB- www-irs-gov-3280 897 17 RPM RPM NNP www-irs-gov-3280 897 18 ) ) -RRB- www-irs-gov-3280 897 19 . . . www-irs-gov-3280 898 1 The the DT www-irs-gov-3280 898 2 Tested Tested NNP www-irs-gov-3280 898 3 Party Party NNP www-irs-gov-3280 898 4 ’s ’s POS www-irs-gov-3280 898 5 Gross Gross NNP www-irs-gov-3280 898 6 Margin Margin NNP www-irs-gov-3280 898 7 for for IN www-irs-gov-3280 898 8 any any DT www-irs-gov-3280 898 9 APA APA NNP www-irs-gov-3280 898 10 Year Year NNP www-irs-gov-3280 898 11 is be VBZ www-irs-gov-3280 898 12 defined define VBN www-irs-gov-3280 898 13 as as IN www-irs-gov-3280 898 14 follows follow VBZ www-irs-gov-3280 898 15 : : : www-irs-gov-3280 898 16 the the DT www-irs-gov-3280 898 17 Tested Tested NNP www-irs-gov-3280 898 18 Party Party NNP www-irs-gov-3280 898 19 ’s ’s POS www-irs-gov-3280 898 20 gross gross JJ www-irs-gov-3280 898 21 profit profit NN www-irs-gov-3280 898 22 divided divide VBN www-irs-gov-3280 898 23 by by IN www-irs-gov-3280 898 24 its -PRON- PRP$ www-irs-gov-3280 898 25 sales sale NNS www-irs-gov-3280 898 26 revenue revenue NN www-irs-gov-3280 898 27 ( ( -LRB- www-irs-gov-3280 898 28 as as IN www-irs-gov-3280 898 29 those those DT www-irs-gov-3280 898 30 terms term NNS www-irs-gov-3280 898 31 are be VBP www-irs-gov-3280 898 32 defined define VBN www-irs-gov-3280 898 33 in in IN www-irs-gov-3280 898 34 Treasury Treasury NNP www-irs-gov-3280 898 35 Regulations Regulations NNPS www-irs-gov-3280 898 36 sections section NNS www-irs-gov-3280 898 37 1.482–5(d)(1 1.482–5(d)(1 CD www-irs-gov-3280 898 38 ) ) -RRB- www-irs-gov-3280 898 39 and and CC www-irs-gov-3280 898 40 ( ( -LRB- www-irs-gov-3280 898 41 2 2 CD www-irs-gov-3280 898 42 ) ) -RRB- www-irs-gov-3280 898 43 ) ) -RRB- www-irs-gov-3280 898 44 for for IN www-irs-gov-3280 898 45 that that DT www-irs-gov-3280 898 46 APA APA NNP www-irs-gov-3280 898 47 Year Year NNP www-irs-gov-3280 898 48 . . . www-irs-gov-3280 899 1 The the DT www-irs-gov-3280 899 2 Arm Arm NNP www-irs-gov-3280 899 3 ’s ’s POS www-irs-gov-3280 899 4 Length Length NNP www-irs-gov-3280 899 5 Range Range NNP www-irs-gov-3280 899 6 is be VBZ www-irs-gov-3280 899 7 between between IN www-irs-gov-3280 899 8 _ _ NNP www-irs-gov-3280 899 9 _ _ NNP www-irs-gov-3280 899 10 _ _ NNP www-irs-gov-3280 899 11 _ _ NNP www-irs-gov-3280 899 12 % % NN www-irs-gov-3280 899 13 and and CC www-irs-gov-3280 899 14 _ _ NNP www-irs-gov-3280 899 15 _ _ NNP www-irs-gov-3280 899 16 _ _ NNP www-irs-gov-3280 899 17 % % NN www-irs-gov-3280 899 18 , , , www-irs-gov-3280 899 19 and and CC www-irs-gov-3280 899 20 the the DT www-irs-gov-3280 899 21 Median Median NNP www-irs-gov-3280 899 22 of of IN www-irs-gov-3280 899 23 the the DT www-irs-gov-3280 899 24 Arm Arm NNP www-irs-gov-3280 899 25 ’s ’s POS www-irs-gov-3280 899 26 Length Length NNP www-irs-gov-3280 899 27 Range Range NNP www-irs-gov-3280 899 28 is be VBZ www-irs-gov-3280 899 29 _ _ NNP www-irs-gov-3280 899 30 _ _ NNP www-irs-gov-3280 899 31 _ _ NNP www-irs-gov-3280 899 32 % % NN www-irs-gov-3280 899 33 . . . www-irs-gov-3280 900 1 Cost Cost NNP www-irs-gov-3280 900 2 Plus Plus NNP www-irs-gov-3280 900 3 Method Method NNP www-irs-gov-3280 900 4     _SP www-irs-gov-3280 900 5 The the DT www-irs-gov-3280 900 6 TPM TPM NNP www-irs-gov-3280 900 7 is be VBZ www-irs-gov-3280 900 8 the the DT www-irs-gov-3280 900 9 cost cost NN www-irs-gov-3280 900 10 plus plus CC www-irs-gov-3280 900 11 method method NN www-irs-gov-3280 900 12 . . . www-irs-gov-3280 901 1 The the DT www-irs-gov-3280 901 2 Tested Tested NNP www-irs-gov-3280 901 3 Party Party NNP www-irs-gov-3280 901 4 ’s ’s POS www-irs-gov-3280 901 5 Cost Cost NNP www-irs-gov-3280 901 6 Plus Plus NNP www-irs-gov-3280 901 7 Markup Markup NNP www-irs-gov-3280 901 8 is be VBZ www-irs-gov-3280 901 9 defined define VBN www-irs-gov-3280 901 10 as as IN www-irs-gov-3280 901 11 follows follow VBZ www-irs-gov-3280 901 12 for for IN www-irs-gov-3280 901 13 any any DT www-irs-gov-3280 901 14 APA APA NNP www-irs-gov-3280 901 15 Year year NN www-irs-gov-3280 901 16 : : : www-irs-gov-3280 901 17 the the DT www-irs-gov-3280 901 18 Tested Tested NNP www-irs-gov-3280 901 19 Party Party NNP www-irs-gov-3280 901 20 ’s ’s POS www-irs-gov-3280 901 21 ratio ratio NN www-irs-gov-3280 901 22 of of IN www-irs-gov-3280 901 23 gross gross JJ www-irs-gov-3280 901 24 profit profit NN www-irs-gov-3280 901 25 to to IN www-irs-gov-3280 901 26 production production NN www-irs-gov-3280 901 27 costs cost NNS www-irs-gov-3280 901 28 ( ( -LRB- www-irs-gov-3280 901 29 as as IN www-irs-gov-3280 901 30 those those DT www-irs-gov-3280 901 31 terms term NNS www-irs-gov-3280 901 32 are be VBP www-irs-gov-3280 901 33 defined define VBN www-irs-gov-3280 901 34 in in IN www-irs-gov-3280 901 35 Treasury Treasury NNP www-irs-gov-3280 901 36 Regulations Regulations NNPS www-irs-gov-3280 901 37 sections section VBZ www-irs-gov-3280 901 38 1.482–3(d)(1 1.482–3(d)(1 CD www-irs-gov-3280 901 39 ) ) -RRB- www-irs-gov-3280 901 40 and and CC www-irs-gov-3280 901 41 ( ( -LRB- www-irs-gov-3280 901 42 2 2 CD www-irs-gov-3280 901 43 ) ) -RRB- www-irs-gov-3280 901 44 ) ) -RRB- www-irs-gov-3280 901 45 for for IN www-irs-gov-3280 901 46 that that DT www-irs-gov-3280 901 47 APA APA NNP www-irs-gov-3280 901 48 Year Year NNP www-irs-gov-3280 901 49 . . . www-irs-gov-3280 902 1 The the DT www-irs-gov-3280 902 2 Arm Arm NNP www-irs-gov-3280 902 3 ’s ’s POS www-irs-gov-3280 902 4 Length Length NNP www-irs-gov-3280 902 5 Range Range NNP www-irs-gov-3280 902 6 is be VBZ www-irs-gov-3280 902 7 between between IN www-irs-gov-3280 902 8 _ _ NNP www-irs-gov-3280 902 9 _ _ NNP www-irs-gov-3280 902 10 _ _ NNP www-irs-gov-3280 902 11 % % NN www-irs-gov-3280 902 12 and and CC www-irs-gov-3280 902 13 _ _ NNP www-irs-gov-3280 902 14 _ _ NNP www-irs-gov-3280 902 15 _ _ NNP www-irs-gov-3280 902 16 % % NN www-irs-gov-3280 902 17 , , , www-irs-gov-3280 902 18 and and CC www-irs-gov-3280 902 19 the the DT www-irs-gov-3280 902 20 Median Median NNP www-irs-gov-3280 902 21 of of IN www-irs-gov-3280 902 22 the the DT www-irs-gov-3280 902 23 Arm Arm NNP www-irs-gov-3280 902 24 ’s ’s POS www-irs-gov-3280 902 25 Length Length NNP www-irs-gov-3280 902 26 Range Range NNP www-irs-gov-3280 902 27 is be VBZ www-irs-gov-3280 902 28 _ _ NNP www-irs-gov-3280 902 29 _ _ NNP www-irs-gov-3280 902 30 _ _ NNP www-irs-gov-3280 902 31 % % NN www-irs-gov-3280 902 32 . . . www-irs-gov-3280 903 1 • • VB www-irs-gov-3280 903 2 CPM CPM NNP www-irs-gov-3280 903 3 with with IN www-irs-gov-3280 903 4 Berry Berry NNP www-irs-gov-3280 903 5 Ratio Ratio NNP www-irs-gov-3280 903 6 PLI PLI NNP www-irs-gov-3280 903 7     _SP www-irs-gov-3280 903 8 The the DT www-irs-gov-3280 903 9 TPM TPM NNP www-irs-gov-3280 903 10 is be VBZ www-irs-gov-3280 903 11 the the DT www-irs-gov-3280 903 12 comparable comparable JJ www-irs-gov-3280 903 13 profits profit NNS www-irs-gov-3280 903 14 method method NN www-irs-gov-3280 903 15 ( ( -LRB- www-irs-gov-3280 903 16 CPM CPM NNP www-irs-gov-3280 903 17 ) ) -RRB- www-irs-gov-3280 903 18 . . . www-irs-gov-3280 904 1 The the DT www-irs-gov-3280 904 2 profit profit NN www-irs-gov-3280 904 3 level level NN www-irs-gov-3280 904 4 indicator indicator NN www-irs-gov-3280 904 5 is be VBZ www-irs-gov-3280 904 6 a a DT www-irs-gov-3280 904 7 Berry Berry NNP www-irs-gov-3280 904 8 Ratio Ratio NNP www-irs-gov-3280 904 9 . . . www-irs-gov-3280 905 1 The the DT www-irs-gov-3280 905 2 Tested Tested NNP www-irs-gov-3280 905 3 Party Party NNP www-irs-gov-3280 905 4 ’s ’s POS www-irs-gov-3280 905 5 Berry Berry NNP www-irs-gov-3280 905 6 Ratio Ratio NNP www-irs-gov-3280 905 7 is be VBZ www-irs-gov-3280 905 8 defined define VBN www-irs-gov-3280 905 9 as as IN www-irs-gov-3280 905 10 follows follow VBZ www-irs-gov-3280 905 11 for for IN www-irs-gov-3280 905 12 any any DT www-irs-gov-3280 905 13 APA APA NNP www-irs-gov-3280 905 14 Year year NN www-irs-gov-3280 905 15 : : : www-irs-gov-3280 905 16 the the DT www-irs-gov-3280 905 17 Tested Tested NNP www-irs-gov-3280 905 18 Party Party NNP www-irs-gov-3280 905 19 ’s ’s POS www-irs-gov-3280 905 20 gross gross JJ www-irs-gov-3280 905 21 profit profit NN www-irs-gov-3280 905 22 divided divide VBN www-irs-gov-3280 905 23 by by IN www-irs-gov-3280 905 24 its -PRON- PRP$ www-irs-gov-3280 905 25 operating operating NN www-irs-gov-3280 905 26 expenses expense NNS www-irs-gov-3280 905 27 ( ( -LRB- www-irs-gov-3280 905 28 as as IN www-irs-gov-3280 905 29 those those DT www-irs-gov-3280 905 30 terms term NNS www-irs-gov-3280 905 31 are be VBP www-irs-gov-3280 905 32 defined define VBN www-irs-gov-3280 905 33 in in IN www-irs-gov-3280 905 34 Treasury Treasury NNP www-irs-gov-3280 905 35 Regulations Regulations NNPS www-irs-gov-3280 905 36 sections section NNS www-irs-gov-3280 905 37 1.482–5(d)(2 1.482–5(d)(2 CD www-irs-gov-3280 905 38 ) ) -RRB- www-irs-gov-3280 905 39 and and CC www-irs-gov-3280 905 40 ( ( -LRB- www-irs-gov-3280 905 41 3 3 LS www-irs-gov-3280 905 42 ) ) -RRB- www-irs-gov-3280 905 43 ) ) -RRB- www-irs-gov-3280 905 44 for for IN www-irs-gov-3280 905 45 that that DT www-irs-gov-3280 905 46 APA APA NNP www-irs-gov-3280 905 47 Year Year NNP www-irs-gov-3280 905 48 . . . www-irs-gov-3280 906 1 The the DT www-irs-gov-3280 906 2 Arm Arm NNP www-irs-gov-3280 906 3 ’s ’s POS www-irs-gov-3280 906 4 Length Length NNP www-irs-gov-3280 906 5 Range Range NNP www-irs-gov-3280 906 6 is be VBZ www-irs-gov-3280 906 7 between between IN www-irs-gov-3280 906 8 _ _ NNP www-irs-gov-3280 906 9 _ _ NNP www-irs-gov-3280 906 10 _ _ NNP www-irs-gov-3280 906 11 _ _ NNP www-irs-gov-3280 906 12 and and CC www-irs-gov-3280 906 13 _ _ NNP www-irs-gov-3280 906 14 _ _ NNP www-irs-gov-3280 906 15 _ _ NNP www-irs-gov-3280 906 16 , , , www-irs-gov-3280 906 17 and and CC www-irs-gov-3280 906 18 the the DT www-irs-gov-3280 906 19 Median Median NNP www-irs-gov-3280 906 20 of of IN www-irs-gov-3280 906 21 the the DT www-irs-gov-3280 906 22 Arm Arm NNP www-irs-gov-3280 906 23 ’s ’s POS www-irs-gov-3280 906 24 Length Length NNP www-irs-gov-3280 906 25 Range Range NNP www-irs-gov-3280 906 26 is be VBZ www-irs-gov-3280 906 27 _ _ NNP www-irs-gov-3280 906 28 _ _ NNP www-irs-gov-3280 906 29 _ _ NNP www-irs-gov-3280 906 30 . . . www-irs-gov-3280 907 1 • • NNP www-irs-gov-3280 907 2 CPM CPM NNP www-irs-gov-3280 907 3 using use VBG www-irs-gov-3280 907 4 an an DT www-irs-gov-3280 907 5 Operating Operating NNP www-irs-gov-3280 907 6 Margin Margin NNP www-irs-gov-3280 907 7 PLI PLI NNP www-irs-gov-3280 907 8     _SP www-irs-gov-3280 907 9 The the DT www-irs-gov-3280 907 10 TPM TPM NNP www-irs-gov-3280 907 11 is be VBZ www-irs-gov-3280 907 12 the the DT www-irs-gov-3280 907 13 comparable comparable JJ www-irs-gov-3280 907 14 profits profit NNS www-irs-gov-3280 907 15 method method NN www-irs-gov-3280 907 16 ( ( -LRB- www-irs-gov-3280 907 17 CPM CPM NNP www-irs-gov-3280 907 18 ) ) -RRB- www-irs-gov-3280 907 19 . . . www-irs-gov-3280 908 1 The the DT www-irs-gov-3280 908 2 profit profit NN www-irs-gov-3280 908 3 level level NN www-irs-gov-3280 908 4 indicator indicator NN www-irs-gov-3280 908 5 is be VBZ www-irs-gov-3280 908 6 an an DT www-irs-gov-3280 908 7 operating operate VBG www-irs-gov-3280 908 8 margin margin NN www-irs-gov-3280 908 9 . . . www-irs-gov-3280 909 1 The the DT www-irs-gov-3280 909 2 Tested Tested NNP www-irs-gov-3280 909 3 Party Party NNP www-irs-gov-3280 909 4 ’s ’s POS www-irs-gov-3280 909 5 Operating Operating NNP www-irs-gov-3280 909 6 Margin Margin NNP www-irs-gov-3280 909 7 is be VBZ www-irs-gov-3280 909 8 defined define VBN www-irs-gov-3280 909 9 as as IN www-irs-gov-3280 909 10 follows follow VBZ www-irs-gov-3280 909 11 for for IN www-irs-gov-3280 909 12 any any DT www-irs-gov-3280 909 13 APA APA NNP www-irs-gov-3280 909 14 Year year NN www-irs-gov-3280 909 15 : : : www-irs-gov-3280 909 16 the the DT www-irs-gov-3280 909 17 Tested Tested NNP www-irs-gov-3280 909 18 Party Party NNP www-irs-gov-3280 909 19 ’s ’s POS www-irs-gov-3280 909 20 operating operating NN www-irs-gov-3280 909 21 profit profit NN www-irs-gov-3280 909 22 divided divide VBN www-irs-gov-3280 909 23 by by IN www-irs-gov-3280 909 24 its -PRON- PRP$ www-irs-gov-3280 909 25 sales sale NNS www-irs-gov-3280 909 26 revenue revenue NN www-irs-gov-3280 909 27 ( ( -LRB- www-irs-gov-3280 909 28 as as IN www-irs-gov-3280 909 29 those those DT www-irs-gov-3280 909 30 terms term NNS www-irs-gov-3280 909 31 are be VBP www-irs-gov-3280 909 32 defined define VBN www-irs-gov-3280 909 33 in in IN www-irs-gov-3280 909 34 Treasury Treasury NNP www-irs-gov-3280 909 35 Regulations Regulations NNPS www-irs-gov-3280 909 36 section section NN www-irs-gov-3280 909 37 1.482–5(d)(1 1.482–5(d)(1 CD www-irs-gov-3280 909 38 ) ) -RRB- www-irs-gov-3280 909 39 and and CC www-irs-gov-3280 909 40 ( ( -LRB- www-irs-gov-3280 909 41 4 4 LS www-irs-gov-3280 909 42 ) ) -RRB- www-irs-gov-3280 909 43 ) ) -RRB- www-irs-gov-3280 909 44 for for IN www-irs-gov-3280 909 45 that that DT www-irs-gov-3280 909 46 APA APA NNP www-irs-gov-3280 909 47 Year Year NNP www-irs-gov-3280 909 48 . . . www-irs-gov-3280 910 1 The the DT www-irs-gov-3280 910 2 Arm Arm NNP www-irs-gov-3280 910 3 ’s ’s POS www-irs-gov-3280 910 4 Length Length NNP www-irs-gov-3280 910 5 Range Range NNP www-irs-gov-3280 910 6 is be VBZ www-irs-gov-3280 910 7 between between IN www-irs-gov-3280 910 8 _ _ NNP www-irs-gov-3280 910 9 _ _ NNP www-irs-gov-3280 910 10 _ _ NNP www-irs-gov-3280 910 11 _ _ NNP www-irs-gov-3280 910 12 % % NN www-irs-gov-3280 910 13 and and CC www-irs-gov-3280 910 14 _ _ NNP www-irs-gov-3280 910 15 _ _ NNP www-irs-gov-3280 910 16 _ _ NNP www-irs-gov-3280 910 17 % % NN www-irs-gov-3280 910 18 , , , www-irs-gov-3280 910 19 and and CC www-irs-gov-3280 910 20 the the DT www-irs-gov-3280 910 21 Median Median NNP www-irs-gov-3280 910 22 of of IN www-irs-gov-3280 910 23 the the DT www-irs-gov-3280 910 24 Arm Arm NNP www-irs-gov-3280 910 25 ’s ’s POS www-irs-gov-3280 910 26 Length Length NNP www-irs-gov-3280 910 27 Range Range NNP www-irs-gov-3280 910 28 is be VBZ www-irs-gov-3280 910 29 _ _ NNP www-irs-gov-3280 910 30 _ _ NNP www-irs-gov-3280 910 31 _ _ NNP www-irs-gov-3280 910 32 % % NN www-irs-gov-3280 910 33 . . . www-irs-gov-3280 911 1 • • NNP www-irs-gov-3280 911 2 CPM CPM NNP www-irs-gov-3280 911 3 using use VBG www-irs-gov-3280 911 4 a a DT www-irs-gov-3280 911 5 Three three CD www-irs-gov-3280 911 6 - - HYPH www-irs-gov-3280 911 7 year year NN www-irs-gov-3280 911 8 Rolling Rolling NNP www-irs-gov-3280 911 9 Average Average NNP www-irs-gov-3280 911 10 Operating Operating NNP www-irs-gov-3280 911 11 Margin Margin NNP www-irs-gov-3280 911 12 PLI PLI NNP www-irs-gov-3280 911 13     _SP www-irs-gov-3280 911 14 The the DT www-irs-gov-3280 911 15 TPM TPM NNP www-irs-gov-3280 911 16 is be VBZ www-irs-gov-3280 911 17 the the DT www-irs-gov-3280 911 18 comparable comparable JJ www-irs-gov-3280 911 19 profits profit NNS www-irs-gov-3280 911 20 method method NN www-irs-gov-3280 911 21 ( ( -LRB- www-irs-gov-3280 911 22 CPM CPM NNP www-irs-gov-3280 911 23 ) ) -RRB- www-irs-gov-3280 911 24 . . . www-irs-gov-3280 912 1 The the DT www-irs-gov-3280 912 2 profit profit NN www-irs-gov-3280 912 3 level level NN www-irs-gov-3280 912 4 indicator indicator NN www-irs-gov-3280 912 5 is be VBZ www-irs-gov-3280 912 6 an an DT www-irs-gov-3280 912 7 operating operate VBG www-irs-gov-3280 912 8 margin margin NN www-irs-gov-3280 912 9 . . . www-irs-gov-3280 913 1 The the DT www-irs-gov-3280 913 2 Tested Tested NNP www-irs-gov-3280 913 3 Party Party NNP www-irs-gov-3280 913 4 ’s ’s POS www-irs-gov-3280 913 5 Three Three NNP www-irs-gov-3280 913 6 - - HYPH www-irs-gov-3280 913 7 Year year NN www-irs-gov-3280 913 8 Rolling Rolling NNP www-irs-gov-3280 913 9 Average average JJ www-irs-gov-3280 913 10 operating operating NN www-irs-gov-3280 913 11 margin margin NN www-irs-gov-3280 913 12 is be VBZ www-irs-gov-3280 913 13 defined define VBN www-irs-gov-3280 913 14 as as IN www-irs-gov-3280 913 15 follows follow VBZ www-irs-gov-3280 913 16 for for IN www-irs-gov-3280 913 17 any any DT www-irs-gov-3280 913 18 APA APA NNP www-irs-gov-3280 913 19 Year year NN www-irs-gov-3280 913 20 : : : www-irs-gov-3280 913 21 the the DT www-irs-gov-3280 913 22 sum sum NN www-irs-gov-3280 913 23 of of IN www-irs-gov-3280 913 24 the the DT www-irs-gov-3280 913 25 Tested Tested NNP www-irs-gov-3280 913 26 Party Party NNP www-irs-gov-3280 913 27 ’s ’s POS www-irs-gov-3280 913 28 operating operating NN www-irs-gov-3280 913 29 profit profit NN www-irs-gov-3280 913 30 ( ( -LRB- www-irs-gov-3280 913 31 within within IN www-irs-gov-3280 913 32 the the DT www-irs-gov-3280 913 33 meaning meaning NN www-irs-gov-3280 913 34 of of IN www-irs-gov-3280 913 35 Treasury Treasury NNP www-irs-gov-3280 913 36 Regulation Regulation NNP www-irs-gov-3280 913 37 section section NN www-irs-gov-3280 913 38 1.482–5(d)(4 1.482–5(d)(4 CD www-irs-gov-3280 913 39 ) ) -RRB- www-irs-gov-3280 913 40 for for IN www-irs-gov-3280 913 41 that that DT www-irs-gov-3280 913 42 APA APA NNP www-irs-gov-3280 913 43 Year Year NNP www-irs-gov-3280 913 44 and and CC www-irs-gov-3280 913 45 the the DT www-irs-gov-3280 913 46 two two CD www-irs-gov-3280 913 47 preceding precede VBG www-irs-gov-3280 913 48 years year NNS www-irs-gov-3280 913 49 , , , www-irs-gov-3280 913 50 divided divide VBN www-irs-gov-3280 913 51 by by IN www-irs-gov-3280 913 52 the the DT www-irs-gov-3280 913 53 sum sum NN www-irs-gov-3280 913 54 of of IN www-irs-gov-3280 913 55 its -PRON- PRP$ www-irs-gov-3280 913 56 sales sale NNS www-irs-gov-3280 913 57 revenue revenue NN www-irs-gov-3280 913 58 ( ( -LRB- www-irs-gov-3280 913 59 within within IN www-irs-gov-3280 913 60 the the DT www-irs-gov-3280 913 61 meaning meaning NN www-irs-gov-3280 913 62 of of IN www-irs-gov-3280 913 63 Treasury Treasury NNP www-irs-gov-3280 913 64 Regulation Regulation NNP www-irs-gov-3280 913 65 section section NN www-irs-gov-3280 913 66 1.482–5(d)(1 1.482–5(d)(1 CD www-irs-gov-3280 913 67 ) ) -RRB- www-irs-gov-3280 913 68 ) ) -RRB- www-irs-gov-3280 913 69 for for IN www-irs-gov-3280 913 70 that that DT www-irs-gov-3280 913 71 APA APA NNP www-irs-gov-3280 913 72 Year Year NNP www-irs-gov-3280 913 73 and and CC www-irs-gov-3280 913 74 the the DT www-irs-gov-3280 913 75 two two CD www-irs-gov-3280 913 76 preceding precede VBG www-irs-gov-3280 913 77 years year NNS www-irs-gov-3280 913 78 . . . www-irs-gov-3280 914 1 The the DT www-irs-gov-3280 914 2 Arm Arm NNP www-irs-gov-3280 914 3 ’s ’s POS www-irs-gov-3280 914 4 Length Length NNP www-irs-gov-3280 914 5 Range Range NNP www-irs-gov-3280 914 6 is be VBZ www-irs-gov-3280 914 7 between between IN www-irs-gov-3280 914 8 _ _ NNP www-irs-gov-3280 914 9 _ _ NNP www-irs-gov-3280 914 10 _ _ NNP www-irs-gov-3280 914 11 _ _ NNP www-irs-gov-3280 914 12 % % NN www-irs-gov-3280 914 13 and and CC www-irs-gov-3280 914 14 _ _ NNP www-irs-gov-3280 914 15 _ _ NNP www-irs-gov-3280 914 16 _ _ NNP www-irs-gov-3280 914 17 _ _ NNP www-irs-gov-3280 914 18 % % NN www-irs-gov-3280 914 19 , , , www-irs-gov-3280 914 20 and and CC www-irs-gov-3280 914 21 the the DT www-irs-gov-3280 914 22 Median Median NNP www-irs-gov-3280 914 23 of of IN www-irs-gov-3280 914 24 the the DT www-irs-gov-3280 914 25 Arm Arm NNP www-irs-gov-3280 914 26 ’s ’s POS www-irs-gov-3280 914 27 Length Length NNP www-irs-gov-3280 914 28 Range Range NNP www-irs-gov-3280 914 29 is be VBZ www-irs-gov-3280 914 30 _ _ NNP www-irs-gov-3280 914 31 _ _ NNP www-irs-gov-3280 914 32 _ _ NNP www-irs-gov-3280 914 33 % % NN www-irs-gov-3280 914 34 . . . www-irs-gov-3280 915 1 • • NNP www-irs-gov-3280 915 2 Residual Residual NNP www-irs-gov-3280 915 3 Profit Profit NNP www-irs-gov-3280 915 4 Split Split NNP www-irs-gov-3280 915 5 Method Method NNP www-irs-gov-3280 915 6     _SP www-irs-gov-3280 915 7 The the DT www-irs-gov-3280 915 8 TPM TPM NNP www-irs-gov-3280 915 9 is be VBZ www-irs-gov-3280 915 10 the the DT www-irs-gov-3280 915 11 residual residual JJ www-irs-gov-3280 915 12 profit profit NN www-irs-gov-3280 915 13 split split NN www-irs-gov-3280 915 14 method method NN www-irs-gov-3280 915 15 . . . www-irs-gov-3280 916 1 [ [ -LRB- www-irs-gov-3280 916 2 Insert insert JJ www-irs-gov-3280 916 3 description description NN www-irs-gov-3280 916 4 of of IN www-irs-gov-3280 916 5 routine routine JJ www-irs-gov-3280 916 6 profit profit NN www-irs-gov-3280 916 7 level level NN www-irs-gov-3280 916 8 determinations determination NNS www-irs-gov-3280 916 9 and and CC www-irs-gov-3280 916 10 residual residual JJ www-irs-gov-3280 916 11 profit profit NN www-irs-gov-3280 916 12 - - HYPH www-irs-gov-3280 916 13 split split NN www-irs-gov-3280 916 14 mechanism mechanism NN www-irs-gov-3280 916 15 ] ] -RRB- www-irs-gov-3280 916 16 . . . www-irs-gov-3280 917 1 [ [ -LRB- www-irs-gov-3280 917 2 Insert insert JJ www-irs-gov-3280 917 3 additional additional JJ www-irs-gov-3280 917 4 provisions provision NNS www-irs-gov-3280 917 5 as as IN www-irs-gov-3280 917 6 needed need VBN www-irs-gov-3280 917 7 . . . www-irs-gov-3280 917 8 ] ] -RRB- www-irs-gov-3280 918 1 4 4 LS www-irs-gov-3280 918 2 . . . www-irs-gov-3280 919 1 Application application NN www-irs-gov-3280 919 2 of of IN www-irs-gov-3280 919 3 TPM TPM NNP www-irs-gov-3280 919 4 . . . www-irs-gov-3280 920 1 For for IN www-irs-gov-3280 920 2 any any DT www-irs-gov-3280 920 3 APA APA NNP www-irs-gov-3280 920 4 Year Year NNP www-irs-gov-3280 920 5 , , , www-irs-gov-3280 920 6 if if IN www-irs-gov-3280 920 7 the the DT www-irs-gov-3280 920 8 results result NNS www-irs-gov-3280 920 9 of of IN www-irs-gov-3280 920 10 Taxpayer Taxpayer NNP www-irs-gov-3280 920 11 ’s ’s POS www-irs-gov-3280 920 12 actual actual JJ www-irs-gov-3280 920 13 transactions transaction NNS www-irs-gov-3280 920 14 produce produce VBP www-irs-gov-3280 920 15 a a DT www-irs-gov-3280 920 16 [ [ -LRB- www-irs-gov-3280 920 17 price price NN www-irs-gov-3280 920 18 per per IN www-irs-gov-3280 920 19 unit unit NN www-irs-gov-3280 920 20 , , , www-irs-gov-3280 920 21 royalty royalty NN www-irs-gov-3280 920 22 rate rate NN www-irs-gov-3280 920 23 for for IN www-irs-gov-3280 920 24 the the DT www-irs-gov-3280 920 25 Covered Covered NNP www-irs-gov-3280 920 26 Transactions transaction NNS www-irs-gov-3280 920 27 ] ] -RRB- www-irs-gov-3280 920 28 [ [ -LRB- www-irs-gov-3280 920 29 or or CC www-irs-gov-3280 920 30 ] ] -RRB- www-irs-gov-3280 920 31 [ [ -LRB- www-irs-gov-3280 920 32 Gross Gross NNP www-irs-gov-3280 920 33 Margin Margin NNP www-irs-gov-3280 920 34 , , , www-irs-gov-3280 920 35 Cost Cost NNP www-irs-gov-3280 920 36 Plus Plus NNP www-irs-gov-3280 920 37 Markup Markup NNP www-irs-gov-3280 920 38 , , , www-irs-gov-3280 920 39 Berry Berry NNP www-irs-gov-3280 920 40 Ratio Ratio NNP www-irs-gov-3280 920 41 , , , www-irs-gov-3280 920 42 Operating Operating NNP www-irs-gov-3280 920 43 Margin Margin NNP www-irs-gov-3280 920 44 , , , www-irs-gov-3280 920 45 Three Three NNP www-irs-gov-3280 920 46 - - HYPH www-irs-gov-3280 920 47 Year year NN www-irs-gov-3280 920 48 Rolling Rolling NNP www-irs-gov-3280 920 49 Average average JJ www-irs-gov-3280 920 50 Operating operate VBG www-irs-gov-3280 920 51 Margin margin NN www-irs-gov-3280 920 52 for for IN www-irs-gov-3280 920 53 the the DT www-irs-gov-3280 920 54 Tested Tested NNP www-irs-gov-3280 920 55 Party Party NNP www-irs-gov-3280 920 56 ] ] -RRB- www-irs-gov-3280 920 57 within within IN www-irs-gov-3280 920 58 the the DT www-irs-gov-3280 920 59 Arm Arm NNP www-irs-gov-3280 920 60 ’s ’s POS www-irs-gov-3280 920 61 Length Length NNP www-irs-gov-3280 920 62 Range Range NNP www-irs-gov-3280 920 63 , , , www-irs-gov-3280 920 64 then then RB www-irs-gov-3280 920 65 the the DT www-irs-gov-3280 920 66 amounts amount NNS www-irs-gov-3280 920 67 reported report VBN www-irs-gov-3280 920 68 on on IN www-irs-gov-3280 920 69 Taxpayer Taxpayer NNP www-irs-gov-3280 920 70 ’s ’s POS www-irs-gov-3280 920 71 U.S. U.S. NNP www-irs-gov-3280 920 72 Return Return NNP www-irs-gov-3280 920 73 must must MD www-irs-gov-3280 920 74 clearly clearly RB www-irs-gov-3280 920 75 reflect reflect VB www-irs-gov-3280 920 76 such such JJ www-irs-gov-3280 920 77 results result NNS www-irs-gov-3280 920 78 . . . www-irs-gov-3280 921 1 For for IN www-irs-gov-3280 921 2 any any DT www-irs-gov-3280 921 3 APA apa NN www-irs-gov-3280 921 4 year year NN www-irs-gov-3280 921 5 , , , www-irs-gov-3280 921 6 if if IN www-irs-gov-3280 921 7 the the DT www-irs-gov-3280 921 8 results result NNS www-irs-gov-3280 921 9 of of IN www-irs-gov-3280 921 10 Taxpayer Taxpayer NNP www-irs-gov-3280 921 11 ’s ’s POS www-irs-gov-3280 921 12 actual actual JJ www-irs-gov-3280 921 13 transactions transaction NNS www-irs-gov-3280 921 14 produce produce VBP www-irs-gov-3280 921 15 a a DT www-irs-gov-3280 921 16 [ [ -LRB- www-irs-gov-3280 921 17 price price NN www-irs-gov-3280 921 18 per per IN www-irs-gov-3280 921 19 unit unit NN www-irs-gov-3280 921 20 , , , www-irs-gov-3280 921 21 royalty royalty NN www-irs-gov-3280 921 22 rate rate NN www-irs-gov-3280 921 23 ] ] -RRB- www-irs-gov-3280 921 24 [ [ -LRB- www-irs-gov-3280 921 25 or or CC www-irs-gov-3280 921 26 ] ] -RRB- www-irs-gov-3280 921 27 [ [ -LRB- www-irs-gov-3280 921 28 Gross Gross NNP www-irs-gov-3280 921 29 Margin Margin NNP www-irs-gov-3280 921 30 , , , www-irs-gov-3280 921 31 Cost Cost NNP www-irs-gov-3280 921 32 Plus Plus NNP www-irs-gov-3280 921 33 Markup Markup NNP www-irs-gov-3280 921 34 , , , www-irs-gov-3280 921 35 Berry Berry NNP www-irs-gov-3280 921 36 Ratio Ratio NNP www-irs-gov-3280 921 37 , , , www-irs-gov-3280 921 38 Operating Operating NNP www-irs-gov-3280 921 39 Margin Margin NNP www-irs-gov-3280 921 40 , , , www-irs-gov-3280 921 41 Three Three NNP www-irs-gov-3280 921 42 - - HYPH www-irs-gov-3280 921 43 Year year NN www-irs-gov-3280 921 44 Rolling Rolling NNP www-irs-gov-3280 921 45 Average average JJ www-irs-gov-3280 921 46 Operating operate VBG www-irs-gov-3280 921 47 Margin margin NN www-irs-gov-3280 921 48 for for IN www-irs-gov-3280 921 49 the the DT www-irs-gov-3280 921 50 Tested Tested NNP www-irs-gov-3280 921 51 Party Party NNP www-irs-gov-3280 921 52 ] ] -RRB- www-irs-gov-3280 921 53 outside outside IN www-irs-gov-3280 921 54 the the DT www-irs-gov-3280 921 55 Arm Arm NNP www-irs-gov-3280 921 56 ’s ’s POS www-irs-gov-3280 921 57 Length Length NNP www-irs-gov-3280 921 58 Range Range NNP www-irs-gov-3280 921 59 , , , www-irs-gov-3280 921 60 then then RB www-irs-gov-3280 921 61 amounts amount VBZ www-irs-gov-3280 921 62 reported report VBN www-irs-gov-3280 921 63 on on IN www-irs-gov-3280 921 64 Taxpayer Taxpayer NNP www-irs-gov-3280 921 65 ’s ’s POS www-irs-gov-3280 921 66 U.S. U.S. NNP www-irs-gov-3280 921 67 Return Return NNP www-irs-gov-3280 921 68 must must MD www-irs-gov-3280 921 69 clearly clearly RB www-irs-gov-3280 921 70 reflect reflect VB www-irs-gov-3280 921 71 an an DT www-irs-gov-3280 921 72 adjustment adjustment NN www-irs-gov-3280 921 73 that that WDT www-irs-gov-3280 921 74 brings bring VBZ www-irs-gov-3280 921 75 the the DT www-irs-gov-3280 921 76 [ [ -LRB- www-irs-gov-3280 921 77 price price NN www-irs-gov-3280 921 78 per per IN www-irs-gov-3280 921 79 unit unit NN www-irs-gov-3280 921 80 , , , www-irs-gov-3280 921 81 royalty royalty NN www-irs-gov-3280 921 82 rate rate NN www-irs-gov-3280 921 83 ] ] -RRB- www-irs-gov-3280 921 84 [ [ -LRB- www-irs-gov-3280 921 85 or or CC www-irs-gov-3280 921 86 ] ] -RRB- www-irs-gov-3280 921 87 [ [ -LRB- www-irs-gov-3280 921 88 Tested Tested NNP www-irs-gov-3280 921 89 Party Party NNP www-irs-gov-3280 921 90 ’s ’s POS www-irs-gov-3280 921 91 Gross Gross NNP www-irs-gov-3280 921 92 Margin Margin NNP www-irs-gov-3280 921 93 , , , www-irs-gov-3280 921 94 Cost Cost NNP www-irs-gov-3280 921 95 Plus Plus NNP www-irs-gov-3280 921 96 Markup Markup NNP www-irs-gov-3280 921 97 , , , www-irs-gov-3280 921 98 Berry Berry NNP www-irs-gov-3280 921 99 Ratio Ratio NNP www-irs-gov-3280 921 100 , , , www-irs-gov-3280 921 101 Operating Operating NNP www-irs-gov-3280 921 102 Margin Margin NNP www-irs-gov-3280 921 103 , , , www-irs-gov-3280 921 104 Three Three NNP www-irs-gov-3280 921 105 - - HYPH www-irs-gov-3280 921 106 Year year NN www-irs-gov-3280 921 107 Rolling Rolling NNP www-irs-gov-3280 921 108 Average average JJ www-irs-gov-3280 921 109 Operating Operating NNP www-irs-gov-3280 921 110 Margin margin NN www-irs-gov-3280 921 111 ] ] -RRB- www-irs-gov-3280 921 112 to to IN www-irs-gov-3280 921 113 the the DT www-irs-gov-3280 921 114 Median Median NNP www-irs-gov-3280 921 115 . . . www-irs-gov-3280 922 1 For for IN www-irs-gov-3280 922 2 purposes purpose NNS www-irs-gov-3280 922 3 of of IN www-irs-gov-3280 922 4 this this DT www-irs-gov-3280 922 5 Appendix Appendix NNP www-irs-gov-3280 922 6 A A NNP www-irs-gov-3280 922 7 , , , www-irs-gov-3280 922 8 the the DT www-irs-gov-3280 922 9 “ " `` www-irs-gov-3280 922 10 results result NNS www-irs-gov-3280 922 11 of of IN www-irs-gov-3280 922 12 Taxpayer Taxpayer NNP www-irs-gov-3280 922 13 ’s ’s POS www-irs-gov-3280 922 14 actual actual JJ www-irs-gov-3280 922 15 transactions transaction NNS www-irs-gov-3280 922 16 ” " '' www-irs-gov-3280 922 17 means mean VBZ www-irs-gov-3280 922 18 the the DT www-irs-gov-3280 922 19 results result NNS www-irs-gov-3280 922 20 reflected reflect VBN www-irs-gov-3280 922 21 in in IN www-irs-gov-3280 922 22 Taxpayer Taxpayer NNP www-irs-gov-3280 922 23 ’s ’s , www-irs-gov-3280 922 24 and and CC www-irs-gov-3280 922 25 Tested Tested NNP www-irs-gov-3280 922 26 Party Party NNP www-irs-gov-3280 922 27 ’s ’s POS www-irs-gov-3280 922 28 books book NNS www-irs-gov-3280 922 29 and and CC www-irs-gov-3280 922 30 records record NNS www-irs-gov-3280 922 31 as as IN www-irs-gov-3280 922 32 computed compute VBN www-irs-gov-3280 922 33 under under IN www-irs-gov-3280 922 34 U.S. U.S. NNP www-irs-gov-3280 922 35 GAAP GAAP NNP www-irs-gov-3280 922 36 [ [ -LRB- www-irs-gov-3280 922 37 insert insert VBP www-irs-gov-3280 922 38 another another DT www-irs-gov-3280 922 39 relevant relevant JJ www-irs-gov-3280 922 40 accounting accounting NN www-irs-gov-3280 922 41 standard standard NN www-irs-gov-3280 922 42 if if IN www-irs-gov-3280 922 43 applicable applicable JJ www-irs-gov-3280 922 44 ] ] -RRB- www-irs-gov-3280 922 45 , , , www-irs-gov-3280 922 46 with with IN www-irs-gov-3280 922 47 the the DT www-irs-gov-3280 922 48 following follow VBG www-irs-gov-3280 922 49 adjustments adjustment NNS www-irs-gov-3280 922 50 : : : www-irs-gov-3280 922 51     _SP www-irs-gov-3280 922 52 ( ( -LRB- www-irs-gov-3280 922 53 a a LS www-irs-gov-3280 922 54 ) ) -RRB- www-irs-gov-3280 922 55 [ [ -LRB- www-irs-gov-3280 922 56 The the DT www-irs-gov-3280 922 57 fair fair JJ www-irs-gov-3280 922 58 value value NN www-irs-gov-3280 922 59 of of IN www-irs-gov-3280 922 60 stock stock NN www-irs-gov-3280 922 61 - - HYPH www-irs-gov-3280 922 62 based base VBN www-irs-gov-3280 922 63 compensation compensation NN www-irs-gov-3280 922 64 as as IN www-irs-gov-3280 922 65 disclosed disclose VBN www-irs-gov-3280 922 66 in in IN www-irs-gov-3280 922 67 the the DT www-irs-gov-3280 922 68 Tested Tested NNP www-irs-gov-3280 922 69 Party Party NNP www-irs-gov-3280 922 70 ’s ’s POS www-irs-gov-3280 922 71 audited audit VBD www-irs-gov-3280 922 72 financial financial JJ www-irs-gov-3280 922 73 statements statement NNS www-irs-gov-3280 922 74 shall shall MD www-irs-gov-3280 922 75 be be VB www-irs-gov-3280 922 76 treated treat VBN www-irs-gov-3280 922 77 as as IN www-irs-gov-3280 922 78 an an DT www-irs-gov-3280 922 79 operating operate VBG www-irs-gov-3280 922 80 expense expense NN www-irs-gov-3280 922 81 ] ] -RRB- www-irs-gov-3280 922 82 ; ; , www-irs-gov-3280 922 83 and and CC www-irs-gov-3280 922 84     _SP www-irs-gov-3280 922 85 ( ( -LRB- www-irs-gov-3280 922 86 b b NNP www-irs-gov-3280 922 87 ) ) -RRB- www-irs-gov-3280 922 88 To to IN www-irs-gov-3280 922 89 the the DT www-irs-gov-3280 922 90 extent extent NN www-irs-gov-3280 922 91 that that IN www-irs-gov-3280 922 92 the the DT www-irs-gov-3280 922 93 results result NNS www-irs-gov-3280 922 94 in in IN www-irs-gov-3280 922 95 any any DT www-irs-gov-3280 922 96 prior prior JJ www-irs-gov-3280 922 97 APA APA NNP www-irs-gov-3280 922 98 Year Year NNP www-irs-gov-3280 922 99 are be VBP www-irs-gov-3280 922 100 relevant relevant JJ www-irs-gov-3280 922 101 ( ( -LRB- www-irs-gov-3280 922 102 for for IN www-irs-gov-3280 922 103 example example NN www-irs-gov-3280 922 104 , , , www-irs-gov-3280 922 105 to to TO www-irs-gov-3280 922 106 compute compute VB www-irs-gov-3280 922 107 a a DT www-irs-gov-3280 922 108 multi multi JJ www-irs-gov-3280 922 109 - - JJ www-irs-gov-3280 922 110 year year JJ www-irs-gov-3280 922 111 average average NN www-irs-gov-3280 922 112 ) ) -RRB- www-irs-gov-3280 922 113 , , , www-irs-gov-3280 922 114 such such JJ www-irs-gov-3280 922 115 results result NNS www-irs-gov-3280 922 116 shall shall MD www-irs-gov-3280 922 117 be be VB www-irs-gov-3280 922 118 adjusted adjust VBN www-irs-gov-3280 922 119 to to TO www-irs-gov-3280 922 120 reflect reflect VB www-irs-gov-3280 922 121 the the DT www-irs-gov-3280 922 122 amount amount NN www-irs-gov-3280 922 123 of of IN www-irs-gov-3280 922 124 any any DT www-irs-gov-3280 922 125 adjustment adjustment NN www-irs-gov-3280 922 126 made make VBN www-irs-gov-3280 922 127 for for IN www-irs-gov-3280 922 128 that that DT www-irs-gov-3280 922 129 prior prior JJ www-irs-gov-3280 922 130 APA APA NNP www-irs-gov-3280 922 131 Year Year NNP www-irs-gov-3280 922 132 under under IN www-irs-gov-3280 922 133 this this DT www-irs-gov-3280 922 134 Appendix Appendix NNP www-irs-gov-3280 922 135 A. a. NN www-irs-gov-3280 923 1 5 5 CD www-irs-gov-3280 923 2 . . . www-irs-gov-3280 924 1 APA APA NNP www-irs-gov-3280 924 2 Revenue Revenue NNP www-irs-gov-3280 924 3 Procedure Procedure NNP www-irs-gov-3280 924 4 Treatment Treatment NNP www-irs-gov-3280 924 5     _SP www-irs-gov-3280 924 6 If if IN www-irs-gov-3280 924 7 Taxpayer Taxpayer NNP www-irs-gov-3280 924 8 makes make VBZ www-irs-gov-3280 924 9 an an DT www-irs-gov-3280 924 10 adjustment adjustment NN www-irs-gov-3280 924 11 under under IN www-irs-gov-3280 924 12 paragraph paragraph NN www-irs-gov-3280 924 13 4 4 CD www-irs-gov-3280 924 14 of of IN www-irs-gov-3280 924 15 this this DT www-irs-gov-3280 924 16 Appendix Appendix NNP www-irs-gov-3280 924 17 A A NNP www-irs-gov-3280 924 18 ( ( -LRB- www-irs-gov-3280 924 19 a a DT www-irs-gov-3280 924 20 “ " `` www-irs-gov-3280 924 21 primary primary JJ www-irs-gov-3280 924 22 adjustment adjustment NN www-irs-gov-3280 924 23 ” " '' www-irs-gov-3280 924 24 ) ) -RRB- www-irs-gov-3280 924 25 , , , www-irs-gov-3280 924 26 Taxpayer Taxpayer NNP www-irs-gov-3280 924 27 and and CC www-irs-gov-3280 924 28 its -PRON- PRP$ www-irs-gov-3280 924 29 related related JJ www-irs-gov-3280 924 30 foreign foreign JJ www-irs-gov-3280 924 31 entity entity NN www-irs-gov-3280 924 32 may may MD www-irs-gov-3280 924 33 elect elect VB www-irs-gov-3280 924 34 APA APA NNP www-irs-gov-3280 924 35 Revenue Revenue NNP www-irs-gov-3280 924 36 Procedure Procedure NNP www-irs-gov-3280 924 37 Treatment Treatment NNP www-irs-gov-3280 924 38 in in IN www-irs-gov-3280 924 39 accordance accordance NN www-irs-gov-3280 924 40 with with IN www-irs-gov-3280 924 41 section section NN www-irs-gov-3280 924 42 11.02(3 11.02(3 CD www-irs-gov-3280 924 43 ) ) -RRB- www-irs-gov-3280 924 44 of of IN www-irs-gov-3280 924 45 Revenue Revenue NNP www-irs-gov-3280 924 46 Procedure Procedure NNP www-irs-gov-3280 924 47 2006–9 2006–9 NNP www-irs-gov-3280 924 48 and and CC www-irs-gov-3280 924 49 avoid avoid VB www-irs-gov-3280 924 50 the the DT www-irs-gov-3280 924 51 possible possible JJ www-irs-gov-3280 924 52 adverse adverse JJ www-irs-gov-3280 924 53 tax tax NN www-irs-gov-3280 924 54 consequences consequence NNS www-irs-gov-3280 924 55 of of IN www-irs-gov-3280 924 56 a a DT www-irs-gov-3280 924 57 secondary secondary JJ www-irs-gov-3280 924 58 adjustment adjustment NN www-irs-gov-3280 924 59 that that WDT www-irs-gov-3280 924 60 would would MD www-irs-gov-3280 924 61 otherwise otherwise RB www-irs-gov-3280 924 62 follow follow VB www-irs-gov-3280 924 63 the the DT www-irs-gov-3280 924 64 primary primary JJ www-irs-gov-3280 924 65 adjustment adjustment NN www-irs-gov-3280 924 66 . . . www-irs-gov-3280 925 1 [ [ -LRB- www-irs-gov-3280 925 2 Insert insert JJ www-irs-gov-3280 925 3 additional additional JJ www-irs-gov-3280 925 4 provisions provision NNS www-irs-gov-3280 925 5 as as IN www-irs-gov-3280 925 6 needed need VBN www-irs-gov-3280 925 7 . . . www-irs-gov-3280 925 8 ] ] -RRB- www-irs-gov-3280 926 1 APPENDIX APPENDIX NNP www-irs-gov-3280 926 2 B B NNP www-irs-gov-3280 926 3 CRITICAL CRITICAL NNP www-irs-gov-3280 926 4 ASSUMPTIONS assumption VBZ www-irs-gov-3280 926 5 This this DT www-irs-gov-3280 926 6 APA apa NN www-irs-gov-3280 926 7 ’s ’s POS www-irs-gov-3280 926 8 critical critical JJ www-irs-gov-3280 926 9 assumptions assumption NNS www-irs-gov-3280 926 10 are be VBP www-irs-gov-3280 926 11 : : : www-irs-gov-3280 926 12 1 1 LS www-irs-gov-3280 926 13 . . . www-irs-gov-3280 927 1 The the DT www-irs-gov-3280 927 2 business business NN www-irs-gov-3280 927 3 activities activity NNS www-irs-gov-3280 927 4 , , , www-irs-gov-3280 927 5 functions function NNS www-irs-gov-3280 927 6 performed perform VBN www-irs-gov-3280 927 7 , , , www-irs-gov-3280 927 8 risks risk NNS www-irs-gov-3280 927 9 assumed assume VBN www-irs-gov-3280 927 10 , , , www-irs-gov-3280 927 11 assets asset NNS www-irs-gov-3280 927 12 employed employ VBN www-irs-gov-3280 927 13 , , , www-irs-gov-3280 927 14 and and CC www-irs-gov-3280 927 15 financial financial JJ www-irs-gov-3280 927 16 and and CC www-irs-gov-3280 927 17 tax tax NN www-irs-gov-3280 927 18 accounting accounting NN www-irs-gov-3280 927 19 methods method NNS www-irs-gov-3280 927 20 and and CC www-irs-gov-3280 927 21 classifications classification NNS www-irs-gov-3280 927 22 [ [ -LRB- www-irs-gov-3280 927 23 and and CC www-irs-gov-3280 927 24 methods method NNS www-irs-gov-3280 927 25 of of IN www-irs-gov-3280 927 26 estimation estimation NN www-irs-gov-3280 927 27 ] ] -RRB- www-irs-gov-3280 927 28 of of IN www-irs-gov-3280 927 29 Taxpayer Taxpayer NNP www-irs-gov-3280 927 30 in in IN www-irs-gov-3280 927 31 relation relation NN www-irs-gov-3280 927 32 to to IN www-irs-gov-3280 927 33 the the DT www-irs-gov-3280 927 34 Covered Covered NNP www-irs-gov-3280 927 35 Transactions Transactions NNPS www-irs-gov-3280 927 36 will will MD www-irs-gov-3280 927 37 remain remain VB www-irs-gov-3280 927 38 materially materially RB www-irs-gov-3280 927 39 the the DT www-irs-gov-3280 927 40 same same JJ www-irs-gov-3280 927 41 as as IN www-irs-gov-3280 927 42 described describe VBN www-irs-gov-3280 927 43 or or CC www-irs-gov-3280 927 44 used use VBN www-irs-gov-3280 927 45 in in IN www-irs-gov-3280 927 46 Taxpayer Taxpayer NNP www-irs-gov-3280 927 47 ’s ’s POS www-irs-gov-3280 927 48 APA APA NNP www-irs-gov-3280 927 49 Request Request NNP www-irs-gov-3280 927 50 . . . www-irs-gov-3280 928 1 A a DT www-irs-gov-3280 928 2 mere mere JJ www-irs-gov-3280 928 3 change change NN www-irs-gov-3280 928 4 in in IN www-irs-gov-3280 928 5 business business NN www-irs-gov-3280 928 6 results result NNS www-irs-gov-3280 928 7 will will MD www-irs-gov-3280 928 8 not not RB www-irs-gov-3280 928 9 be be VB www-irs-gov-3280 928 10 a a DT www-irs-gov-3280 928 11 material material JJ www-irs-gov-3280 928 12 change change NN www-irs-gov-3280 928 13 . . . www-irs-gov-3280 929 1 [ [ -LRB- www-irs-gov-3280 929 2 Insert insert JJ www-irs-gov-3280 929 3 additional additional JJ www-irs-gov-3280 929 4 provisions provision NNS www-irs-gov-3280 929 5 as as IN www-irs-gov-3280 929 6 needed need VBN www-irs-gov-3280 929 7 . . . www-irs-gov-3280 929 8 ] ] -RRB- www-irs-gov-3280 930 1 APPENDIX APPENDIX NNP www-irs-gov-3280 930 2 C C NNP www-irs-gov-3280 930 3 APA APA NNP www-irs-gov-3280 930 4 RECORDS record NNS www-irs-gov-3280 930 5 AND and CC www-irs-gov-3280 930 6 ANNUAL ANNUAL NNS www-irs-gov-3280 930 7 REPORT report JJ www-irs-gov-3280 930 8 APA apa NN www-irs-gov-3280 930 9 RECORDS record NNS www-irs-gov-3280 930 10 The the DT www-irs-gov-3280 930 11 APA APA NNP www-irs-gov-3280 930 12 Records Records NNPS www-irs-gov-3280 930 13 will will MD www-irs-gov-3280 930 14 consist consist VB www-irs-gov-3280 930 15 of of IN www-irs-gov-3280 930 16 all all DT www-irs-gov-3280 930 17 documents document NNS www-irs-gov-3280 930 18 listed list VBN www-irs-gov-3280 930 19 below below RB www-irs-gov-3280 930 20 for for IN www-irs-gov-3280 930 21 inclusion inclusion NN www-irs-gov-3280 930 22 in in IN www-irs-gov-3280 930 23 the the DT www-irs-gov-3280 930 24 Annual Annual NNP www-irs-gov-3280 930 25 Report Report NNP www-irs-gov-3280 930 26 , , , www-irs-gov-3280 930 27 as as RB www-irs-gov-3280 930 28 well well RB www-irs-gov-3280 930 29 as as IN www-irs-gov-3280 930 30 all all DT www-irs-gov-3280 930 31 documents document NNS www-irs-gov-3280 930 32 , , , www-irs-gov-3280 930 33 notes note NNS www-irs-gov-3280 930 34 , , , www-irs-gov-3280 930 35 work work NN www-irs-gov-3280 930 36 papers paper NNS www-irs-gov-3280 930 37 , , , www-irs-gov-3280 930 38 records record NNS www-irs-gov-3280 930 39 , , , www-irs-gov-3280 930 40 or or CC www-irs-gov-3280 930 41 other other JJ www-irs-gov-3280 930 42 writings writing NNS www-irs-gov-3280 930 43 that that WDT www-irs-gov-3280 930 44 support support VBP www-irs-gov-3280 930 45 the the DT www-irs-gov-3280 930 46 information information NN www-irs-gov-3280 930 47 provided provide VBN www-irs-gov-3280 930 48 in in IN www-irs-gov-3280 930 49 such such JJ www-irs-gov-3280 930 50 documents document NNS www-irs-gov-3280 930 51 . . . www-irs-gov-3280 931 1 ANNUAL ANNUAL NNP www-irs-gov-3280 931 2 REPORT REPORT NNP www-irs-gov-3280 931 3 The the DT www-irs-gov-3280 931 4 Annual Annual NNP www-irs-gov-3280 931 5 Report Report NNP www-irs-gov-3280 931 6 ( ( -LRB- www-irs-gov-3280 931 7 and and CC www-irs-gov-3280 931 8 each each DT www-irs-gov-3280 931 9 of of IN www-irs-gov-3280 931 10 the the DT www-irs-gov-3280 931 11 four four CD www-irs-gov-3280 931 12 copies copy NNS www-irs-gov-3280 931 13 required require VBN www-irs-gov-3280 931 14 by by IN www-irs-gov-3280 931 15 paragraph paragraph NN www-irs-gov-3280 931 16 5(e 5(e XX www-irs-gov-3280 931 17 ) ) -RRB- www-irs-gov-3280 931 18 of of IN www-irs-gov-3280 931 19 this this DT www-irs-gov-3280 931 20 APA apa NN www-irs-gov-3280 931 21 ) ) -RRB- www-irs-gov-3280 931 22 will will MD www-irs-gov-3280 931 23 include include VB www-irs-gov-3280 931 24 : : : www-irs-gov-3280 931 25 1 1 LS www-irs-gov-3280 931 26 . . . www-irs-gov-3280 932 1 Two two CD www-irs-gov-3280 932 2 copies copy NNS www-irs-gov-3280 932 3 of of IN www-irs-gov-3280 932 4 a a DT www-irs-gov-3280 932 5 properly properly RB www-irs-gov-3280 932 6 completed complete VBN www-irs-gov-3280 932 7 APA APA NNP www-irs-gov-3280 932 8 Annual Annual NNP www-irs-gov-3280 932 9 Report Report NNP www-irs-gov-3280 932 10 Summary Summary NNP www-irs-gov-3280 932 11 in in IN www-irs-gov-3280 932 12 the the DT www-irs-gov-3280 932 13 form form NN www-irs-gov-3280 932 14 of of IN www-irs-gov-3280 932 15 Appendix Appendix NNP www-irs-gov-3280 932 16 E E NNP www-irs-gov-3280 932 17 to to IN www-irs-gov-3280 932 18 this this DT www-irs-gov-3280 932 19 APA apa NN www-irs-gov-3280 932 20 , , , www-irs-gov-3280 932 21 one one CD www-irs-gov-3280 932 22 copy copy NN www-irs-gov-3280 932 23 of of IN www-irs-gov-3280 932 24 the the DT www-irs-gov-3280 932 25 form form NN www-irs-gov-3280 932 26 bound bind VBN www-irs-gov-3280 932 27 with with IN www-irs-gov-3280 932 28 , , , www-irs-gov-3280 932 29 and and CC www-irs-gov-3280 932 30 one one CD www-irs-gov-3280 932 31 copy copy NN www-irs-gov-3280 932 32 provided provide VBN www-irs-gov-3280 932 33 separately separately RB www-irs-gov-3280 932 34 from from IN www-irs-gov-3280 932 35 , , , www-irs-gov-3280 932 36 the the DT www-irs-gov-3280 932 37 rest rest NN www-irs-gov-3280 932 38 of of IN www-irs-gov-3280 932 39 the the DT www-irs-gov-3280 932 40 Annual Annual NNP www-irs-gov-3280 932 41 Report Report NNP www-irs-gov-3280 932 42 . . . www-irs-gov-3280 933 1 2 2 LS www-irs-gov-3280 933 2 . . . www-irs-gov-3280 934 1 A a DT www-irs-gov-3280 934 2 table table NN www-irs-gov-3280 934 3 of of IN www-irs-gov-3280 934 4 contents content NNS www-irs-gov-3280 934 5 , , , www-irs-gov-3280 934 6 organized organize VBN www-irs-gov-3280 934 7 as as IN www-irs-gov-3280 934 8 follows follow VBZ www-irs-gov-3280 934 9 : : : www-irs-gov-3280 934 10 3 3 CD www-irs-gov-3280 934 11 . . . www-irs-gov-3280 935 1 Statements statement NNS www-irs-gov-3280 935 2 that that WDT www-irs-gov-3280 935 3 fully fully RB www-irs-gov-3280 935 4 identify identify VBP www-irs-gov-3280 935 5 , , , www-irs-gov-3280 935 6 describe describe VBP www-irs-gov-3280 935 7 , , , www-irs-gov-3280 935 8 analyze analyze VB www-irs-gov-3280 935 9 , , , www-irs-gov-3280 935 10 and and CC www-irs-gov-3280 935 11 explain explain VB www-irs-gov-3280 935 12 : : : www-irs-gov-3280 935 13 a. a. NN www-irs-gov-3280 936 1 All all DT www-irs-gov-3280 936 2 material material NN www-irs-gov-3280 936 3 differences difference NNS www-irs-gov-3280 936 4 between between IN www-irs-gov-3280 936 5 the the DT www-irs-gov-3280 936 6 U.S. U.S. NNP www-irs-gov-3280 936 7 Group Group NNP www-irs-gov-3280 936 8 ’s ’s POS www-irs-gov-3280 936 9 business business NN www-irs-gov-3280 936 10 operations operation NNS www-irs-gov-3280 936 11 ( ( -LRB- www-irs-gov-3280 936 12 including include VBG www-irs-gov-3280 936 13 functions function NNS www-irs-gov-3280 936 14 , , , www-irs-gov-3280 936 15 risks risk NNS www-irs-gov-3280 936 16 assumed assume VBD www-irs-gov-3280 936 17 , , , www-irs-gov-3280 936 18 markets market NNS www-irs-gov-3280 936 19 , , , www-irs-gov-3280 936 20 contractual contractual JJ www-irs-gov-3280 936 21 terms term NNS www-irs-gov-3280 936 22 , , , www-irs-gov-3280 936 23 economic economic JJ www-irs-gov-3280 936 24 conditions condition NNS www-irs-gov-3280 936 25 , , , www-irs-gov-3280 936 26 property property NN www-irs-gov-3280 936 27 , , , www-irs-gov-3280 936 28 services service NNS www-irs-gov-3280 936 29 , , , www-irs-gov-3280 936 30 and and CC www-irs-gov-3280 936 31 assets asset NNS www-irs-gov-3280 936 32 employed employ VBN www-irs-gov-3280 936 33 ) ) -RRB- www-irs-gov-3280 936 34 during during IN www-irs-gov-3280 936 35 the the DT www-irs-gov-3280 936 36 APA APA NNP www-irs-gov-3280 936 37 Year Year NNP www-irs-gov-3280 936 38 from from IN www-irs-gov-3280 936 39 the the DT www-irs-gov-3280 936 40 business business NN www-irs-gov-3280 936 41 operations operation NNS www-irs-gov-3280 936 42 described describe VBN www-irs-gov-3280 936 43 in in IN www-irs-gov-3280 936 44 the the DT www-irs-gov-3280 936 45 APA APA NNP www-irs-gov-3280 936 46 Request request NN www-irs-gov-3280 936 47 . . . www-irs-gov-3280 937 1 If if IN www-irs-gov-3280 937 2 there there EX www-irs-gov-3280 937 3 have have VBP www-irs-gov-3280 937 4 been be VBN www-irs-gov-3280 937 5 no no DT www-irs-gov-3280 937 6 material material JJ www-irs-gov-3280 937 7 differences difference NNS www-irs-gov-3280 937 8 , , , www-irs-gov-3280 937 9 the the DT www-irs-gov-3280 937 10 Annual Annual NNP www-irs-gov-3280 937 11 Report Report NNP www-irs-gov-3280 937 12 will will MD www-irs-gov-3280 937 13 include include VB www-irs-gov-3280 937 14 a a DT www-irs-gov-3280 937 15 statement statement NN www-irs-gov-3280 937 16 to to IN www-irs-gov-3280 937 17 that that DT www-irs-gov-3280 937 18 effect effect NN www-irs-gov-3280 937 19 . . . www-irs-gov-3280 938 1 b. b. NNP www-irs-gov-3280 939 1 All all DT www-irs-gov-3280 939 2 material material NN www-irs-gov-3280 939 3 differences difference NNS www-irs-gov-3280 939 4 between between IN www-irs-gov-3280 939 5 the the DT www-irs-gov-3280 939 6 U.S. U.S. NNP www-irs-gov-3280 939 7 Group Group NNP www-irs-gov-3280 939 8 ’s ’s POS www-irs-gov-3280 939 9 accounting accounting NN www-irs-gov-3280 939 10 methods method NNS www-irs-gov-3280 939 11 and and CC www-irs-gov-3280 939 12 classifications classification NNS www-irs-gov-3280 939 13 , , , www-irs-gov-3280 939 14 and and CC www-irs-gov-3280 939 15 methods method NNS www-irs-gov-3280 939 16 of of IN www-irs-gov-3280 939 17 estimation estimation NN www-irs-gov-3280 939 18 used use VBN www-irs-gov-3280 939 19 during during IN www-irs-gov-3280 939 20 the the DT www-irs-gov-3280 939 21 APA APA NNP www-irs-gov-3280 939 22 Year Year NNP www-irs-gov-3280 939 23 , , , www-irs-gov-3280 939 24 from from IN www-irs-gov-3280 939 25 those those DT www-irs-gov-3280 939 26 described describe VBN www-irs-gov-3280 939 27 or or CC www-irs-gov-3280 939 28 used use VBN www-irs-gov-3280 939 29 in in IN www-irs-gov-3280 939 30 the the DT www-irs-gov-3280 939 31 APA APA NNP www-irs-gov-3280 939 32 Request request NN www-irs-gov-3280 939 33 . . . www-irs-gov-3280 940 1 If if IN www-irs-gov-3280 940 2 any any DT www-irs-gov-3280 940 3 change change NN www-irs-gov-3280 940 4 was be VBD www-irs-gov-3280 940 5 made make VBN www-irs-gov-3280 940 6 to to TO www-irs-gov-3280 940 7 conform conform VB www-irs-gov-3280 940 8 to to IN www-irs-gov-3280 940 9 changes change NNS www-irs-gov-3280 940 10 in in IN www-irs-gov-3280 940 11 U.S. U.S. NNP www-irs-gov-3280 940 12 GAAP GAAP NNP www-irs-gov-3280 940 13 ( ( -LRB- www-irs-gov-3280 940 14 or or CC www-irs-gov-3280 940 15 other other JJ www-irs-gov-3280 940 16 relevant relevant JJ www-irs-gov-3280 940 17 accounting accounting NN www-irs-gov-3280 940 18 standards standard NNS www-irs-gov-3280 940 19 ) ) -RRB- www-irs-gov-3280 940 20 Taxpayer Taxpayer NNP www-irs-gov-3280 940 21 will will MD www-irs-gov-3280 940 22 specifically specifically RB www-irs-gov-3280 940 23 identify identify VB www-irs-gov-3280 940 24 the the DT www-irs-gov-3280 940 25 change change NN www-irs-gov-3280 940 26 . . . www-irs-gov-3280 941 1 If if IN www-irs-gov-3280 941 2 there there EX www-irs-gov-3280 941 3 has have VBZ www-irs-gov-3280 941 4 been be VBN www-irs-gov-3280 941 5 no no DT www-irs-gov-3280 941 6 material material JJ www-irs-gov-3280 941 7 change change NN www-irs-gov-3280 941 8 in in IN www-irs-gov-3280 941 9 accounting accounting NN www-irs-gov-3280 941 10 methods method NNS www-irs-gov-3280 941 11 and and CC www-irs-gov-3280 941 12 classifications classification NNS www-irs-gov-3280 941 13 or or CC www-irs-gov-3280 941 14 methods method NNS www-irs-gov-3280 941 15 of of IN www-irs-gov-3280 941 16 estimation estimation NN www-irs-gov-3280 941 17 , , , www-irs-gov-3280 941 18 the the DT www-irs-gov-3280 941 19 Annual Annual NNP www-irs-gov-3280 941 20 Report Report NNP www-irs-gov-3280 941 21 will will MD www-irs-gov-3280 941 22 include include VB www-irs-gov-3280 941 23 a a DT www-irs-gov-3280 941 24 statement statement NN www-irs-gov-3280 941 25 to to IN www-irs-gov-3280 941 26 that that DT www-irs-gov-3280 941 27 effect effect NN www-irs-gov-3280 941 28 . . . www-irs-gov-3280 942 1 c. c. NNP www-irs-gov-3280 942 2 Any any DT www-irs-gov-3280 942 3 change change NN www-irs-gov-3280 942 4 to to IN www-irs-gov-3280 942 5 the the DT www-irs-gov-3280 942 6 Taxpayer Taxpayer NNP www-irs-gov-3280 942 7 notice notice NN www-irs-gov-3280 942 8 information information NN www-irs-gov-3280 942 9 in in IN www-irs-gov-3280 942 10 paragraph paragraph NN www-irs-gov-3280 942 11 14 14 CD www-irs-gov-3280 942 12 of of IN www-irs-gov-3280 942 13 this this DT www-irs-gov-3280 942 14 APA apa NN www-irs-gov-3280 942 15 . . . www-irs-gov-3280 943 1 d. d. NNP www-irs-gov-3280 943 2 Any any DT www-irs-gov-3280 943 3 failure failure NN www-irs-gov-3280 943 4 to to TO www-irs-gov-3280 943 5 meet meet VB www-irs-gov-3280 943 6 any any DT www-irs-gov-3280 943 7 critical critical JJ www-irs-gov-3280 943 8 assumption assumption NN www-irs-gov-3280 943 9 . . . www-irs-gov-3280 944 1 If if IN www-irs-gov-3280 944 2 there there EX www-irs-gov-3280 944 3 has have VBZ www-irs-gov-3280 944 4 been be VBN www-irs-gov-3280 944 5 no no DT www-irs-gov-3280 944 6 failure failure NN www-irs-gov-3280 944 7 , , , www-irs-gov-3280 944 8 the the DT www-irs-gov-3280 944 9 Annual Annual NNP www-irs-gov-3280 944 10 Report Report NNP www-irs-gov-3280 944 11 will will MD www-irs-gov-3280 944 12 include include VB www-irs-gov-3280 944 13 a a DT www-irs-gov-3280 944 14 statement statement NN www-irs-gov-3280 944 15 to to IN www-irs-gov-3280 944 16 that that DT www-irs-gov-3280 944 17 effect effect NN www-irs-gov-3280 944 18 . . . www-irs-gov-3280 945 1 e. e. NNP www-irs-gov-3280 945 2 Whether whether IN www-irs-gov-3280 945 3 or or CC www-irs-gov-3280 945 4 not not RB www-irs-gov-3280 945 5 material material JJ www-irs-gov-3280 945 6 information information NN www-irs-gov-3280 945 7 submitted submit VBN www-irs-gov-3280 945 8 while while IN www-irs-gov-3280 945 9 the the DT www-irs-gov-3280 945 10 APA apa NN www-irs-gov-3280 945 11 Request request NN www-irs-gov-3280 945 12 was be VBD www-irs-gov-3280 945 13 pending pende VBG www-irs-gov-3280 945 14 is be VBZ www-irs-gov-3280 945 15 discovered discover VBN www-irs-gov-3280 945 16 to to TO www-irs-gov-3280 945 17 be be VB www-irs-gov-3280 945 18 false false JJ www-irs-gov-3280 945 19 , , , www-irs-gov-3280 945 20 incorrect incorrect JJ www-irs-gov-3280 945 21 , , , www-irs-gov-3280 945 22 or or CC www-irs-gov-3280 945 23 incomplete incomplete JJ www-irs-gov-3280 945 24 . . . www-irs-gov-3280 946 1 f. f. NNP www-irs-gov-3280 946 2 Any any DT www-irs-gov-3280 946 3 change change NN www-irs-gov-3280 946 4 to to IN www-irs-gov-3280 946 5 any any DT www-irs-gov-3280 946 6 entity entity NN www-irs-gov-3280 946 7 classification classification NN www-irs-gov-3280 946 8 for for IN www-irs-gov-3280 946 9 federal federal JJ www-irs-gov-3280 946 10 income income NN www-irs-gov-3280 946 11 tax tax NN www-irs-gov-3280 946 12 purposes purpose NNS www-irs-gov-3280 946 13 ( ( -LRB- www-irs-gov-3280 946 14 including include VBG www-irs-gov-3280 946 15 any any DT www-irs-gov-3280 946 16 change change NN www-irs-gov-3280 946 17 that that WDT www-irs-gov-3280 946 18 causes cause VBZ www-irs-gov-3280 946 19 an an DT www-irs-gov-3280 946 20 entity entity NN www-irs-gov-3280 946 21 to to TO www-irs-gov-3280 946 22 be be VB www-irs-gov-3280 946 23 disregarded disregard VBN www-irs-gov-3280 946 24 for for IN www-irs-gov-3280 946 25 federal federal JJ www-irs-gov-3280 946 26 income income NN www-irs-gov-3280 946 27 tax tax NN www-irs-gov-3280 946 28 purposes purpose NNS www-irs-gov-3280 946 29 ) ) -RRB- www-irs-gov-3280 946 30 of of IN www-irs-gov-3280 946 31 any any DT www-irs-gov-3280 946 32 Worldwide Worldwide NNP www-irs-gov-3280 946 33 Group Group NNP www-irs-gov-3280 946 34 member member NN www-irs-gov-3280 946 35 that that WDT www-irs-gov-3280 946 36 is be VBZ www-irs-gov-3280 946 37 a a DT www-irs-gov-3280 946 38 party party NN www-irs-gov-3280 946 39 to to IN www-irs-gov-3280 946 40 the the DT www-irs-gov-3280 946 41 Covered Covered NNP www-irs-gov-3280 946 42 Transactions Transactions NNPS www-irs-gov-3280 946 43 or or CC www-irs-gov-3280 946 44 is be VBZ www-irs-gov-3280 946 45 otherwise otherwise RB www-irs-gov-3280 946 46 relevant relevant JJ www-irs-gov-3280 946 47 to to IN www-irs-gov-3280 946 48 the the DT www-irs-gov-3280 946 49 TPM TPM NNP www-irs-gov-3280 946 50 . . . www-irs-gov-3280 947 1 g. g. NNP www-irs-gov-3280 947 2 The the DT www-irs-gov-3280 947 3 amount amount NN www-irs-gov-3280 947 4 , , , www-irs-gov-3280 947 5 reason reason NN www-irs-gov-3280 947 6 for for IN www-irs-gov-3280 947 7 , , , www-irs-gov-3280 947 8 and and CC www-irs-gov-3280 947 9 financial financial JJ www-irs-gov-3280 947 10 analysis analysis NN www-irs-gov-3280 947 11 of of IN www-irs-gov-3280 947 12 ( ( -LRB- www-irs-gov-3280 947 13 1 1 LS www-irs-gov-3280 947 14 ) ) -RRB- www-irs-gov-3280 947 15 any any DT www-irs-gov-3280 947 16 primary primary JJ www-irs-gov-3280 947 17 adjustments adjustment NNS www-irs-gov-3280 947 18 made make VBN www-irs-gov-3280 947 19 under under IN www-irs-gov-3280 947 20 Appendix Appendix NNP www-irs-gov-3280 947 21 A A NNP www-irs-gov-3280 947 22 for for IN www-irs-gov-3280 947 23 the the DT www-irs-gov-3280 947 24 APA APA NNP www-irs-gov-3280 947 25 Year Year NNP www-irs-gov-3280 947 26 ; ; , www-irs-gov-3280 947 27 and and CC www-irs-gov-3280 947 28 ( ( -LRB- www-irs-gov-3280 947 29 2 2 LS www-irs-gov-3280 947 30 ) ) -RRB- www-irs-gov-3280 947 31 any any DT www-irs-gov-3280 947 32 ( ( -LRB- www-irs-gov-3280 947 33 a a DT www-irs-gov-3280 947 34 ) ) -RRB- www-irs-gov-3280 947 35 secondary secondary JJ www-irs-gov-3280 947 36 adjustments adjustment NNS www-irs-gov-3280 947 37 that that WDT www-irs-gov-3280 947 38 follow follow VBP www-irs-gov-3280 947 39 such such JJ www-irs-gov-3280 947 40 primary primary JJ www-irs-gov-3280 947 41 adjustments adjustment NNS www-irs-gov-3280 947 42 or or CC www-irs-gov-3280 947 43 ( ( -LRB- www-irs-gov-3280 947 44 b b NN www-irs-gov-3280 947 45 ) ) -RRB- www-irs-gov-3280 947 46 accounts account NNS www-irs-gov-3280 947 47 receivable receivable JJ www-irs-gov-3280 947 48 that that IN www-irs-gov-3280 947 49 Taxpayer Taxpayer NNP www-irs-gov-3280 947 50 establishes establishe NNS www-irs-gov-3280 947 51 , , , www-irs-gov-3280 947 52 in in IN www-irs-gov-3280 947 53 lieu lieu NN www-irs-gov-3280 947 54 of of IN www-irs-gov-3280 947 55 secondary secondary JJ www-irs-gov-3280 947 56 adjustments adjustment NNS www-irs-gov-3280 947 57 , , , www-irs-gov-3280 947 58 by by IN www-irs-gov-3280 947 59 electing elect VBG www-irs-gov-3280 947 60 APA APA NNP www-irs-gov-3280 947 61 Revenue Revenue NNP www-irs-gov-3280 947 62 Procedure Procedure NNP www-irs-gov-3280 947 63 Treatment Treatment NNP www-irs-gov-3280 947 64 pursuant pursuant JJ www-irs-gov-3280 947 65 to to IN www-irs-gov-3280 947 66 paragraph paragraph NN www-irs-gov-3280 947 67 5 5 CD www-irs-gov-3280 947 68 of of IN www-irs-gov-3280 947 69 Appendix Appendix NNP www-irs-gov-3280 947 70 A A NNP www-irs-gov-3280 947 71 and and CC www-irs-gov-3280 947 72 Revenue Revenue NNP www-irs-gov-3280 947 73 Procedure Procedure NNP www-irs-gov-3280 947 74 2006–9 2006–9 NNP www-irs-gov-3280 947 75 , , , www-irs-gov-3280 947 76 section section NN www-irs-gov-3280 947 77 11.02(3 11.02(3 CD www-irs-gov-3280 947 78 ) ) -RRB- www-irs-gov-3280 947 79 , , , www-irs-gov-3280 947 80 for for IN www-irs-gov-3280 947 81 the the DT www-irs-gov-3280 947 82 APA APA NNP www-irs-gov-3280 947 83 Year Year NNP www-irs-gov-3280 947 84 , , , www-irs-gov-3280 947 85 including include VBG www-irs-gov-3280 947 86 but but CC www-irs-gov-3280 947 87 not not RB www-irs-gov-3280 947 88 limited limit VBN www-irs-gov-3280 947 89 to to IN www-irs-gov-3280 947 90 : : : www-irs-gov-3280 947 91 i. i. NN www-irs-gov-3280 947 92 the the DT www-irs-gov-3280 947 93 amounts amount NNS www-irs-gov-3280 947 94 due due JJ www-irs-gov-3280 947 95 or or CC www-irs-gov-3280 947 96 owed owe VBN www-irs-gov-3280 947 97 , , , www-irs-gov-3280 947 98 and and CC www-irs-gov-3280 947 99 paid pay VBD www-irs-gov-3280 947 100 or or CC www-irs-gov-3280 947 101 received receive VBN www-irs-gov-3280 947 102 by by IN www-irs-gov-3280 947 103 each each DT www-irs-gov-3280 947 104 affected affect VBN www-irs-gov-3280 947 105 entity entity NN www-irs-gov-3280 947 106 ; ; : www-irs-gov-3280 947 107 ii ii LS www-irs-gov-3280 947 108 . . . www-irs-gov-3280 948 1 the the DT www-irs-gov-3280 948 2 character character NN www-irs-gov-3280 948 3 ( ( -LRB- www-irs-gov-3280 948 4 such such JJ www-irs-gov-3280 948 5 as as IN www-irs-gov-3280 948 6 capital capital NN www-irs-gov-3280 948 7 , , , www-irs-gov-3280 948 8 ordinary ordinary JJ www-irs-gov-3280 948 9 , , , www-irs-gov-3280 948 10 income income NN www-irs-gov-3280 948 11 , , , www-irs-gov-3280 948 12 expense expense NN www-irs-gov-3280 948 13 ) ) -RRB- www-irs-gov-3280 948 14 and and CC www-irs-gov-3280 948 15 country country NN www-irs-gov-3280 948 16 source source NN www-irs-gov-3280 948 17 of of IN www-irs-gov-3280 948 18 the the DT www-irs-gov-3280 948 19 funds fund NNS www-irs-gov-3280 948 20 transferred transfer VBN www-irs-gov-3280 948 21 , , , www-irs-gov-3280 948 22 and and CC www-irs-gov-3280 948 23 the the DT www-irs-gov-3280 948 24 specific specific JJ www-irs-gov-3280 948 25 affected affected JJ www-irs-gov-3280 948 26 line line NN www-irs-gov-3280 948 27 item(s item(s NNP www-irs-gov-3280 948 28 ) ) -RRB- www-irs-gov-3280 948 29 of of IN www-irs-gov-3280 948 30 any any DT www-irs-gov-3280 948 31 affected affected JJ www-irs-gov-3280 948 32 U.S. U.S. NNP www-irs-gov-3280 948 33 Return Return NNP www-irs-gov-3280 948 34 ; ; : www-irs-gov-3280 948 35 iii iii CD www-irs-gov-3280 948 36 . . . www-irs-gov-3280 949 1 the the DT www-irs-gov-3280 949 2 date(s date(s NN www-irs-gov-3280 949 3 ) ) -RRB- www-irs-gov-3280 949 4 and and CC www-irs-gov-3280 949 5 means mean VBZ www-irs-gov-3280 949 6 by by IN www-irs-gov-3280 949 7 which which WDT www-irs-gov-3280 949 8 the the DT www-irs-gov-3280 949 9 payments payment NNS www-irs-gov-3280 949 10 are be VBP www-irs-gov-3280 949 11 or or CC www-irs-gov-3280 949 12 will will MD www-irs-gov-3280 949 13 be be VB www-irs-gov-3280 949 14 made make VBN www-irs-gov-3280 949 15 ; ; : www-irs-gov-3280 949 16 and and CC www-irs-gov-3280 949 17 iv iv LS www-irs-gov-3280 949 18 . . . www-irs-gov-3280 950 1 whether whether IN www-irs-gov-3280 950 2 or or CC www-irs-gov-3280 950 3 not not RB www-irs-gov-3280 950 4 APA APA NNP www-irs-gov-3280 950 5 Revenue Revenue NNP www-irs-gov-3280 950 6 Procedure Procedure NNP www-irs-gov-3280 950 7 was be VBD www-irs-gov-3280 950 8 elected elect VBN www-irs-gov-3280 950 9 pursuant pursuant JJ www-irs-gov-3280 950 10 to to IN www-irs-gov-3280 950 11 paragraph paragraph NN www-irs-gov-3280 950 12 5 5 CD www-irs-gov-3280 950 13 of of IN www-irs-gov-3280 950 14 Appendix Appendix NNP www-irs-gov-3280 950 15 A A NNP www-irs-gov-3280 950 16 and and CC www-irs-gov-3280 950 17 Revenue Revenue NNP www-irs-gov-3280 950 18 Procedure Procedure NNP www-irs-gov-3280 950 19 2006–9 2006–9 NNP www-irs-gov-3280 950 20 , , , www-irs-gov-3280 950 21 section section NN www-irs-gov-3280 950 22 11.02(3 11.02(3 CD www-irs-gov-3280 950 23 ) ) -RRB- www-irs-gov-3280 950 24 . . . www-irs-gov-3280 951 1 h. h. NNP www-irs-gov-3280 951 2 The the DT www-irs-gov-3280 951 3 amounts amount NNS www-irs-gov-3280 951 4 , , , www-irs-gov-3280 951 5 description description NN www-irs-gov-3280 951 6 , , , www-irs-gov-3280 951 7 reason reason NN www-irs-gov-3280 951 8 for for IN www-irs-gov-3280 951 9 , , , www-irs-gov-3280 951 10 and and CC www-irs-gov-3280 951 11 financial financial JJ www-irs-gov-3280 951 12 analysis analysis NN www-irs-gov-3280 951 13 of of IN www-irs-gov-3280 951 14 any any DT www-irs-gov-3280 951 15 book book NN www-irs-gov-3280 951 16 - - HYPH www-irs-gov-3280 951 17 tax tax NN www-irs-gov-3280 951 18 difference difference NN www-irs-gov-3280 951 19 relevant relevant JJ www-irs-gov-3280 951 20 to to IN www-irs-gov-3280 951 21 the the DT www-irs-gov-3280 951 22 TPM TPM NNP www-irs-gov-3280 951 23 for for IN www-irs-gov-3280 951 24 the the DT www-irs-gov-3280 951 25 APA APA NNP www-irs-gov-3280 951 26 Year Year NNP www-irs-gov-3280 951 27 , , , www-irs-gov-3280 951 28 as as IN www-irs-gov-3280 951 29 reflected reflect VBN www-irs-gov-3280 951 30 on on IN www-irs-gov-3280 951 31 Schedule schedule NN www-irs-gov-3280 951 32 M–1 m–1 NN www-irs-gov-3280 951 33 or or CC www-irs-gov-3280 951 34 Schedule schedule NN www-irs-gov-3280 951 35 M–3 m–3 NN www-irs-gov-3280 951 36 of of IN www-irs-gov-3280 951 37 the the DT www-irs-gov-3280 951 38 U.S. U.S. NNP www-irs-gov-3280 951 39 Return Return NNP www-irs-gov-3280 951 40 for for IN www-irs-gov-3280 951 41 the the DT www-irs-gov-3280 951 42 APA APA NNP www-irs-gov-3280 951 43 Year Year NNP www-irs-gov-3280 951 44 . . . www-irs-gov-3280 952 1 i. i. NNP www-irs-gov-3280 953 1 Whether whether IN www-irs-gov-3280 953 2 Taxpayer Taxpayer NNP www-irs-gov-3280 953 3 contemplates contemplate VBZ www-irs-gov-3280 953 4 requesting request VBG www-irs-gov-3280 953 5 , , , www-irs-gov-3280 953 6 or or CC www-irs-gov-3280 953 7 has have VBZ www-irs-gov-3280 953 8 requested request VBN www-irs-gov-3280 953 9 , , , www-irs-gov-3280 953 10 to to TO www-irs-gov-3280 953 11 renew renew VB www-irs-gov-3280 953 12 , , , www-irs-gov-3280 953 13 modify modify VB www-irs-gov-3280 953 14 , , , www-irs-gov-3280 953 15 or or CC www-irs-gov-3280 953 16 cancel cancel VB www-irs-gov-3280 953 17 the the DT www-irs-gov-3280 953 18 APA apa NN www-irs-gov-3280 953 19 . . . www-irs-gov-3280 954 1 4 4 LS www-irs-gov-3280 954 2 . . . www-irs-gov-3280 955 1 The the DT www-irs-gov-3280 955 2 Financial Financial NNP www-irs-gov-3280 955 3 Statements Statements NNPS www-irs-gov-3280 955 4 , , , www-irs-gov-3280 955 5 and and CC www-irs-gov-3280 955 6 any any DT www-irs-gov-3280 955 7 necessary necessary JJ www-irs-gov-3280 955 8 account account NN www-irs-gov-3280 955 9 detail detail NN www-irs-gov-3280 955 10 to to TO www-irs-gov-3280 955 11 show show VB www-irs-gov-3280 955 12 compliance compliance NN www-irs-gov-3280 955 13 with with IN www-irs-gov-3280 955 14 the the DT www-irs-gov-3280 955 15 TPM TPM NNP www-irs-gov-3280 955 16 , , , www-irs-gov-3280 955 17 including include VBG www-irs-gov-3280 955 18 consolidating consolidate VBG www-irs-gov-3280 955 19 financial financial JJ www-irs-gov-3280 955 20 statements statement NNS www-irs-gov-3280 955 21 , , , www-irs-gov-3280 955 22 segmented segment VBD www-irs-gov-3280 955 23 financial financial JJ www-irs-gov-3280 955 24 data datum NNS www-irs-gov-3280 955 25 , , , www-irs-gov-3280 955 26 records record NNS www-irs-gov-3280 955 27 from from IN www-irs-gov-3280 955 28 the the DT www-irs-gov-3280 955 29 general general NNP www-irs-gov-3280 955 30 ledger ledger NNP www-irs-gov-3280 955 31 , , , www-irs-gov-3280 955 32 or or CC www-irs-gov-3280 955 33 similar similar JJ www-irs-gov-3280 955 34 information information NN www-irs-gov-3280 955 35 if if IN www-irs-gov-3280 955 36 the the DT www-irs-gov-3280 955 37 assets asset NNS www-irs-gov-3280 955 38 , , , www-irs-gov-3280 955 39 liabilities liability NNS www-irs-gov-3280 955 40 , , , www-irs-gov-3280 955 41 income income NN www-irs-gov-3280 955 42 , , , www-irs-gov-3280 955 43 or or CC www-irs-gov-3280 955 44 expenses expense NNS www-irs-gov-3280 955 45 relevant relevant JJ www-irs-gov-3280 955 46 to to IN www-irs-gov-3280 955 47 showing show VBG www-irs-gov-3280 955 48 compliance compliance NN www-irs-gov-3280 955 49 with with IN www-irs-gov-3280 955 50 the the DT www-irs-gov-3280 955 51 TPM TPM NNP www-irs-gov-3280 955 52 are be VBP www-irs-gov-3280 955 53 a a DT www-irs-gov-3280 955 54 subset subset NN www-irs-gov-3280 955 55 of of IN www-irs-gov-3280 955 56 the the DT www-irs-gov-3280 955 57 assets asset NNS www-irs-gov-3280 955 58 , , , www-irs-gov-3280 955 59 liabilities liability NNS www-irs-gov-3280 955 60 , , , www-irs-gov-3280 955 61 income income NN www-irs-gov-3280 955 62 , , , www-irs-gov-3280 955 63 or or CC www-irs-gov-3280 955 64 expenses expense NNS www-irs-gov-3280 955 65 presented present VBN www-irs-gov-3280 955 66 in in IN www-irs-gov-3280 955 67 the the DT www-irs-gov-3280 955 68 Financial Financial NNP www-irs-gov-3280 955 69 Statements statement NNS www-irs-gov-3280 955 70 . . . www-irs-gov-3280 956 1 5 5 CD www-irs-gov-3280 956 2 . . . www-irs-gov-3280 957 1 { { -LRB- www-irs-gov-3280 957 2 Use use VB www-irs-gov-3280 957 3 the the DT www-irs-gov-3280 957 4 following following NN www-irs-gov-3280 957 5 or or CC www-irs-gov-3280 957 6 the the DT www-irs-gov-3280 957 7 alternative alternative NN www-irs-gov-3280 957 8 prescribed prescribe VBN www-irs-gov-3280 957 9 by by IN www-irs-gov-3280 957 10 paragraph paragraph NN www-irs-gov-3280 957 11 5(f 5(f CD www-irs-gov-3280 957 12 ) ) -RRB- www-irs-gov-3280 957 13 of of IN www-irs-gov-3280 957 14 this this DT www-irs-gov-3280 957 15 APA apa NN www-irs-gov-3280 957 16 : : : www-irs-gov-3280 957 17 } } -RRB- www-irs-gov-3280 957 18 A a DT www-irs-gov-3280 957 19 copy copy NN www-irs-gov-3280 957 20 of of IN www-irs-gov-3280 957 21 the the DT www-irs-gov-3280 957 22 independent independent JJ www-irs-gov-3280 957 23 certified certify VBN www-irs-gov-3280 957 24 public public JJ www-irs-gov-3280 957 25 accountant accountant NN www-irs-gov-3280 957 26 ’s ’s POS www-irs-gov-3280 957 27 opinion opinion NN www-irs-gov-3280 957 28 required require VBN www-irs-gov-3280 957 29 by by IN www-irs-gov-3280 957 30 paragraph paragraph NN www-irs-gov-3280 957 31 5(f 5(f CD www-irs-gov-3280 957 32 ) ) -RRB- www-irs-gov-3280 957 33 of of IN www-irs-gov-3280 957 34 this this DT www-irs-gov-3280 957 35 APA apa NN www-irs-gov-3280 957 36 . . . www-irs-gov-3280 958 1 6 6 CD www-irs-gov-3280 958 2 . . . www-irs-gov-3280 959 1 A a DT www-irs-gov-3280 959 2 financial financial JJ www-irs-gov-3280 959 3 analysis analysis NN www-irs-gov-3280 959 4 that that WDT www-irs-gov-3280 959 5 reflects reflect VBZ www-irs-gov-3280 959 6 Taxpayer Taxpayer NNP www-irs-gov-3280 959 7 ’s ’s POS www-irs-gov-3280 959 8 TPM TPM NNP www-irs-gov-3280 959 9 calculations calculation NNS www-irs-gov-3280 959 10 for for IN www-irs-gov-3280 959 11 the the DT www-irs-gov-3280 959 12 APA APA NNP www-irs-gov-3280 959 13 Year Year NNP www-irs-gov-3280 959 14 . . . www-irs-gov-3280 960 1 The the DT www-irs-gov-3280 960 2 calculations calculation NNS www-irs-gov-3280 960 3 must must MD www-irs-gov-3280 960 4 reconcile reconcile VB www-irs-gov-3280 960 5 with with IN www-irs-gov-3280 960 6 and and CC www-irs-gov-3280 960 7 reference reference VB www-irs-gov-3280 960 8 the the DT www-irs-gov-3280 960 9 information information NN www-irs-gov-3280 960 10 required require VBN www-irs-gov-3280 960 11 under under IN www-irs-gov-3280 960 12 item item NN www-irs-gov-3280 960 13 4 4 CD www-irs-gov-3280 960 14 above above RB www-irs-gov-3280 960 15 in in IN www-irs-gov-3280 960 16 sufficient sufficient JJ www-irs-gov-3280 960 17 account account NN www-irs-gov-3280 960 18 detail detail NN www-irs-gov-3280 960 19 to to TO www-irs-gov-3280 960 20 allow allow VB www-irs-gov-3280 960 21 the the DT www-irs-gov-3280 960 22 IRS IRS NNP www-irs-gov-3280 960 23 to to TO www-irs-gov-3280 960 24 determine determine VB www-irs-gov-3280 960 25 whether whether IN www-irs-gov-3280 960 26 Taxpayer Taxpayer NNP www-irs-gov-3280 960 27 has have VBZ www-irs-gov-3280 960 28 complied comply VBN www-irs-gov-3280 960 29 with with IN www-irs-gov-3280 960 30 the the DT www-irs-gov-3280 960 31 TPM TPM NNP www-irs-gov-3280 960 32 . . . www-irs-gov-3280 961 1 7 7 LS www-irs-gov-3280 961 2 . . . www-irs-gov-3280 962 1 An an DT www-irs-gov-3280 962 2 organizational organizational JJ www-irs-gov-3280 962 3 chart chart NN www-irs-gov-3280 962 4 for for IN www-irs-gov-3280 962 5 the the DT www-irs-gov-3280 962 6 Worldwide Worldwide NNP www-irs-gov-3280 962 7 Group Group NNP www-irs-gov-3280 962 8 , , , www-irs-gov-3280 962 9 revised revise VBD www-irs-gov-3280 962 10 annually annually RB www-irs-gov-3280 962 11 to to TO www-irs-gov-3280 962 12 reflect reflect VB www-irs-gov-3280 962 13 all all DT www-irs-gov-3280 962 14 ownership ownership NN www-irs-gov-3280 962 15 or or CC www-irs-gov-3280 962 16 structural structural JJ www-irs-gov-3280 962 17 changes change NNS www-irs-gov-3280 962 18 of of IN www-irs-gov-3280 962 19 entities entity NNS www-irs-gov-3280 962 20 that that WDT www-irs-gov-3280 962 21 are be VBP www-irs-gov-3280 962 22 parties party NNS www-irs-gov-3280 962 23 to to IN www-irs-gov-3280 962 24 the the DT www-irs-gov-3280 962 25 Covered Covered NNP www-irs-gov-3280 962 26 Transactions Transactions NNPS www-irs-gov-3280 962 27 or or CC www-irs-gov-3280 962 28 are be VBP www-irs-gov-3280 962 29 otherwise otherwise RB www-irs-gov-3280 962 30 relevant relevant JJ www-irs-gov-3280 962 31 to to IN www-irs-gov-3280 962 32 the the DT www-irs-gov-3280 962 33 TPM TPM NNP www-irs-gov-3280 962 34 . . . www-irs-gov-3280 963 1 8 8 LS www-irs-gov-3280 963 2 . . . www-irs-gov-3280 964 1 A a DT www-irs-gov-3280 964 2 copy copy NN www-irs-gov-3280 964 3 of of IN www-irs-gov-3280 964 4 the the DT www-irs-gov-3280 964 5 APA apa NN www-irs-gov-3280 964 6 and and CC www-irs-gov-3280 964 7 any any DT www-irs-gov-3280 964 8 amendment amendment NN www-irs-gov-3280 964 9 . . . www-irs-gov-3280 965 1 9 9 CD www-irs-gov-3280 965 2 . . . www-irs-gov-3280 966 1 A a DT www-irs-gov-3280 966 2 penalty penalty NN www-irs-gov-3280 966 3 of of IN www-irs-gov-3280 966 4 perjury perjury NN www-irs-gov-3280 966 5 statement statement NN www-irs-gov-3280 966 6 , , , www-irs-gov-3280 966 7 executed execute VBN www-irs-gov-3280 966 8 in in IN www-irs-gov-3280 966 9 accordance accordance NN www-irs-gov-3280 966 10 with with IN www-irs-gov-3280 966 11 Revenue Revenue NNP www-irs-gov-3280 966 12 Procedure Procedure NNP www-irs-gov-3280 966 13 2006–9 2006–9 NNP www-irs-gov-3280 966 14 , , , www-irs-gov-3280 966 15 section section NN www-irs-gov-3280 966 16 11.01(6 11.01(6 CD www-irs-gov-3280 966 17 ) ) -RRB- www-irs-gov-3280 966 18 and and CC www-irs-gov-3280 966 19 ( ( -LRB- www-irs-gov-3280 966 20 7 7 CD www-irs-gov-3280 966 21 ) ) -RRB- www-irs-gov-3280 966 22 . . . www-irs-gov-3280 967 1 APPENDIX APPENDIX NNP www-irs-gov-3280 967 2 D D NNP www-irs-gov-3280 967 3 DEFINITIONS definitions NN www-irs-gov-3280 967 4 The the DT www-irs-gov-3280 967 5 following follow VBG www-irs-gov-3280 967 6 definitions definition NNS www-irs-gov-3280 967 7 control control NN www-irs-gov-3280 967 8 for for IN www-irs-gov-3280 967 9 all all DT www-irs-gov-3280 967 10 purposes purpose NNS www-irs-gov-3280 967 11 of of IN www-irs-gov-3280 967 12 this this DT www-irs-gov-3280 967 13 APA apa NN www-irs-gov-3280 967 14 . . . www-irs-gov-3280 968 1 The the DT www-irs-gov-3280 968 2 definitions definition NNS www-irs-gov-3280 968 3 appear appear VBP www-irs-gov-3280 968 4 alphabetically alphabetically RB www-irs-gov-3280 968 5 below below IN www-irs-gov-3280 968 6 : : : www-irs-gov-3280 968 7 Term Term NNP www-irs-gov-3280 968 8 Definition Definition NNP www-irs-gov-3280 968 9 Annual Annual NNP www-irs-gov-3280 968 10 Report Report NNP www-irs-gov-3280 968 11 A a DT www-irs-gov-3280 968 12 report report NN www-irs-gov-3280 968 13 within within IN www-irs-gov-3280 968 14 the the DT www-irs-gov-3280 968 15 meaning meaning NN www-irs-gov-3280 968 16 of of IN www-irs-gov-3280 968 17 Revenue Revenue NNP www-irs-gov-3280 968 18 Procedure Procedure NNP www-irs-gov-3280 968 19 2006–9 2006–9 NNP www-irs-gov-3280 968 20 , , , www-irs-gov-3280 968 21 section section NN www-irs-gov-3280 968 22 11.01 11.01 CD www-irs-gov-3280 968 23 . . . www-irs-gov-3280 969 1 APA apa VB www-irs-gov-3280 969 2 This this DT www-irs-gov-3280 969 3 Advance Advance NNP www-irs-gov-3280 969 4 Pricing Pricing NNP www-irs-gov-3280 969 5 Agreement Agreement NNP www-irs-gov-3280 969 6 , , , www-irs-gov-3280 969 7 which which WDT www-irs-gov-3280 969 8 is be VBZ www-irs-gov-3280 969 9 an an DT www-irs-gov-3280 969 10 “ " `` www-irs-gov-3280 969 11 advance advance NN www-irs-gov-3280 969 12 pricing pricing NN www-irs-gov-3280 969 13 agreement agreement NN www-irs-gov-3280 969 14 ” " '' www-irs-gov-3280 969 15 within within IN www-irs-gov-3280 969 16 the the DT www-irs-gov-3280 969 17 meaning meaning NN www-irs-gov-3280 969 18 of of IN www-irs-gov-3280 969 19 Revenue Revenue NNP www-irs-gov-3280 969 20 Procedure Procedure NNP www-irs-gov-3280 969 21 2006–9 2006–9 NNP www-irs-gov-3280 969 22 , , , www-irs-gov-3280 969 23 section section NN www-irs-gov-3280 969 24 2.04 2.04 CD www-irs-gov-3280 969 25 . . . www-irs-gov-3280 970 1 APA apa NN www-irs-gov-3280 970 2 Records Records NNPS www-irs-gov-3280 970 3 The the DT www-irs-gov-3280 970 4 records record NNS www-irs-gov-3280 970 5 specified specify VBN www-irs-gov-3280 970 6 in in IN www-irs-gov-3280 970 7 Appendix Appendix NNP www-irs-gov-3280 970 8 C. C. NNP www-irs-gov-3280 970 9 APA APA NNP www-irs-gov-3280 970 10 Request Request NNP www-irs-gov-3280 970 11 Taxpayer Taxpayer NNP www-irs-gov-3280 970 12 ’s ’s POS www-irs-gov-3280 970 13 request request NN www-irs-gov-3280 970 14 for for IN www-irs-gov-3280 970 15 this this DT www-irs-gov-3280 970 16 APA apa NN www-irs-gov-3280 970 17 dated date VBN www-irs-gov-3280 970 18 _ _ NNP www-irs-gov-3280 970 19 _ _ NNP www-irs-gov-3280 970 20 _ _ NNP www-irs-gov-3280 970 21 _ _ NNP www-irs-gov-3280 970 22 _ _ NNP www-irs-gov-3280 970 23 _ _ NNP www-irs-gov-3280 970 24 _ _ NNP www-irs-gov-3280 970 25 _ _ NNP www-irs-gov-3280 970 26 _ _ NNP www-irs-gov-3280 970 27 , , , www-irs-gov-3280 970 28 including include VBG www-irs-gov-3280 970 29 any any DT www-irs-gov-3280 970 30 amendments amendment NNS www-irs-gov-3280 970 31 or or CC www-irs-gov-3280 970 32 supplemental supplemental JJ www-irs-gov-3280 970 33 or or CC www-irs-gov-3280 970 34 additional additional JJ www-irs-gov-3280 970 35 information information NN www-irs-gov-3280 970 36 thereto thereto NN www-irs-gov-3280 970 37 . . . www-irs-gov-3280 971 1 APA apa NN www-irs-gov-3280 971 2 Year Year NNP www-irs-gov-3280 971 3 This this DT www-irs-gov-3280 971 4 term term NN www-irs-gov-3280 971 5 is be VBZ www-irs-gov-3280 971 6 defined define VBN www-irs-gov-3280 971 7 in in IN www-irs-gov-3280 971 8 paragraph paragraph NN www-irs-gov-3280 971 9 5(a 5(a CD www-irs-gov-3280 971 10 ) ) -RRB- www-irs-gov-3280 971 11 of of IN www-irs-gov-3280 971 12 this this DT www-irs-gov-3280 971 13 APA apa NN www-irs-gov-3280 971 14 . . . www-irs-gov-3280 972 1 Covered cover VBN www-irs-gov-3280 972 2 Transaction(s transaction(s CD www-irs-gov-3280 972 3 ) ) -RRB- www-irs-gov-3280 972 4 This this DT www-irs-gov-3280 972 5 term term NN www-irs-gov-3280 972 6 is be VBZ www-irs-gov-3280 972 7 defined define VBN www-irs-gov-3280 972 8 in in IN www-irs-gov-3280 972 9 Appendix Appendix NNP www-irs-gov-3280 972 10 A. A. NNP www-irs-gov-3280 973 1 Financial financial JJ www-irs-gov-3280 973 2 Statements Statements NNPS www-irs-gov-3280 973 3 Financial financial JJ www-irs-gov-3280 973 4 statements statement NNS www-irs-gov-3280 973 5 prepared prepare VBN www-irs-gov-3280 973 6 in in IN www-irs-gov-3280 973 7 accordance accordance NN www-irs-gov-3280 973 8 with with IN www-irs-gov-3280 973 9 U.S. U.S. NNP www-irs-gov-3280 973 10 GAAP GAAP NNP www-irs-gov-3280 973 11 and and CC www-irs-gov-3280 973 12 stated state VBN www-irs-gov-3280 973 13 in in IN www-irs-gov-3280 973 14 U.S. U.S. NNP www-irs-gov-3280 973 15 dollars dollar NNS www-irs-gov-3280 973 16 . . . www-irs-gov-3280 974 1 Foreign Foreign NNP www-irs-gov-3280 974 2 Group Group NNP www-irs-gov-3280 974 3 Worldwide Worldwide NNP www-irs-gov-3280 974 4 Group Group NNP www-irs-gov-3280 974 5 members member NNS www-irs-gov-3280 974 6 that that WDT www-irs-gov-3280 974 7 are be VBP www-irs-gov-3280 974 8 not not RB www-irs-gov-3280 974 9 U.S. U.S. NNP www-irs-gov-3280 974 10 persons person NNS www-irs-gov-3280 974 11 . . . www-irs-gov-3280 975 1 Foreign Foreign NNP www-irs-gov-3280 975 2 Participants Participants NNPS www-irs-gov-3280 975 3 [ [ -LRB- www-irs-gov-3280 975 4 name name NN www-irs-gov-3280 975 5 the the DT www-irs-gov-3280 975 6 foreign foreign JJ www-irs-gov-3280 975 7 entities entity NNS www-irs-gov-3280 975 8 involved involve VBN www-irs-gov-3280 975 9 in in IN www-irs-gov-3280 975 10 Covered Covered NNP www-irs-gov-3280 975 11 Transactions Transactions NNP www-irs-gov-3280 975 12 ] ] -RRB- www-irs-gov-3280 975 13 . . . www-irs-gov-3280 976 1 I.R.C. I.R.C. NNP www-irs-gov-3280 977 1 The the DT www-irs-gov-3280 977 2 Internal Internal NNP www-irs-gov-3280 977 3 Revenue Revenue NNP www-irs-gov-3280 977 4 Code Code NNP www-irs-gov-3280 977 5 of of IN www-irs-gov-3280 977 6 1986 1986 CD www-irs-gov-3280 977 7 , , , www-irs-gov-3280 977 8 26 26 CD www-irs-gov-3280 977 9 U.S.C. U.S.C. NNP www-irs-gov-3280 977 10 , , , www-irs-gov-3280 977 11 as as IN www-irs-gov-3280 977 12 amended amend VBN www-irs-gov-3280 977 13 . . . www-irs-gov-3280 978 1 Pub pub RB www-irs-gov-3280 978 2 . . . www-irs-gov-3280 979 1 L. L. NNP www-irs-gov-3280 979 2 106–170 106–170 CD www-irs-gov-3280 979 3 The the DT www-irs-gov-3280 979 4 Ticket Ticket NNP www-irs-gov-3280 979 5 to to IN www-irs-gov-3280 979 6 Work work VB www-irs-gov-3280 979 7 and and CC www-irs-gov-3280 979 8 Work Work NNP www-irs-gov-3280 979 9 Incentives Incentives NNPS www-irs-gov-3280 979 10 Improvement Improvement NNP www-irs-gov-3280 979 11 Act Act NNP www-irs-gov-3280 979 12 of of IN www-irs-gov-3280 979 13 1999 1999 CD www-irs-gov-3280 979 14 . . . www-irs-gov-3280 980 1 Revenue Revenue NNP www-irs-gov-3280 980 2 Procedure Procedure NNP www-irs-gov-3280 980 3 2006–9 2006–9 NNP www-irs-gov-3280 980 4 Rev. Rev. NNP www-irs-gov-3280 981 1 Proc Proc NNP www-irs-gov-3280 981 2 . . . www-irs-gov-3280 982 1 2006–9 2006–9 CD www-irs-gov-3280 982 2 , , , www-irs-gov-3280 982 3 2006–1 2006–1 CD www-irs-gov-3280 982 4 C.B. C.B. NNP www-irs-gov-3280 983 1 278 278 CD www-irs-gov-3280 983 2 . . . www-irs-gov-3280 984 1 Transfer transfer VB www-irs-gov-3280 984 2 Pricing Pricing NNP www-irs-gov-3280 984 3 Method Method NNP www-irs-gov-3280 984 4 ( ( -LRB- www-irs-gov-3280 984 5 TPM TPM NNP www-irs-gov-3280 984 6 ) ) -RRB- www-irs-gov-3280 984 7 A a DT www-irs-gov-3280 984 8 transfer transfer NN www-irs-gov-3280 984 9 pricing pricing NN www-irs-gov-3280 984 10 method method NN www-irs-gov-3280 984 11 within within IN www-irs-gov-3280 984 12 the the DT www-irs-gov-3280 984 13 meaning meaning NN www-irs-gov-3280 984 14 of of IN www-irs-gov-3280 984 15 Treasury Treasury NNP www-irs-gov-3280 984 16 Regulation Regulation NNP www-irs-gov-3280 984 17 section section NN www-irs-gov-3280 984 18 1.482–1(b 1.482–1(b CD www-irs-gov-3280 984 19 ) ) -RRB- www-irs-gov-3280 984 20 and and CC www-irs-gov-3280 984 21 Revenue Revenue NNP www-irs-gov-3280 984 22 Procedure Procedure NNP www-irs-gov-3280 984 23 2006–9 2006–9 NNP www-irs-gov-3280 984 24 , , , www-irs-gov-3280 984 25 section section NN www-irs-gov-3280 984 26 2.04 2.04 CD www-irs-gov-3280 984 27 . . . www-irs-gov-3280 985 1 U.S. U.S. NNP www-irs-gov-3280 985 2 GAAP GAAP NNP www-irs-gov-3280 985 3 U.S. U.S. NNP www-irs-gov-3280 985 4 generally generally RB www-irs-gov-3280 985 5 - - HYPH www-irs-gov-3280 985 6 accepted accept VBN www-irs-gov-3280 985 7 accounting accounting NN www-irs-gov-3280 985 8 principles principle NNS www-irs-gov-3280 985 9 . . . www-irs-gov-3280 986 1 U.S. U.S. NNP www-irs-gov-3280 986 2 Group Group NNP www-irs-gov-3280 986 3 Worldwide Worldwide NNP www-irs-gov-3280 986 4 Group Group NNP www-irs-gov-3280 986 5 members member NNS www-irs-gov-3280 986 6 that that WDT www-irs-gov-3280 986 7 are be VBP www-irs-gov-3280 986 8 U.S. U.S. NNP www-irs-gov-3280 986 9 persons person NNS www-irs-gov-3280 986 10 . . . www-irs-gov-3280 987 1 U.S. U.S. NNP www-irs-gov-3280 987 2 Return Return NNP www-irs-gov-3280 987 3 For for IN www-irs-gov-3280 987 4 each each DT www-irs-gov-3280 987 5 taxable taxable JJ www-irs-gov-3280 987 6 year year NN www-irs-gov-3280 987 7 , , , www-irs-gov-3280 987 8 the the DT www-irs-gov-3280 987 9 “ " `` www-irs-gov-3280 987 10 returns return NNS www-irs-gov-3280 987 11 with with IN www-irs-gov-3280 987 12 respect respect NN www-irs-gov-3280 987 13 to to TO www-irs-gov-3280 987 14 income income VB www-irs-gov-3280 987 15 taxes taxis NNS www-irs-gov-3280 987 16 under under IN www-irs-gov-3280 987 17 subtitle subtitle NN www-irs-gov-3280 987 18 A a NN www-irs-gov-3280 987 19 ” " '' www-irs-gov-3280 987 20 that that IN www-irs-gov-3280 987 21 Taxpayer Taxpayer NNP www-irs-gov-3280 987 22 must must MD www-irs-gov-3280 987 23 “ " `` www-irs-gov-3280 987 24 make make VB www-irs-gov-3280 987 25 ” " '' www-irs-gov-3280 987 26 in in IN www-irs-gov-3280 987 27 accordance accordance NN www-irs-gov-3280 987 28 with with IN www-irs-gov-3280 987 29 I.R.C. I.R.C. NNP www-irs-gov-3280 988 1 section section NN www-irs-gov-3280 988 2 6012 6012 CD www-irs-gov-3280 988 3 . . . www-irs-gov-3280 989 1 { { -LRB- www-irs-gov-3280 989 2 Or or CC www-irs-gov-3280 989 3 substitute substitute VB www-irs-gov-3280 989 4 for for IN www-irs-gov-3280 989 5 partnership partnership NN www-irs-gov-3280 989 6 : : : www-irs-gov-3280 989 7 For for IN www-irs-gov-3280 989 8 each each DT www-irs-gov-3280 989 9 taxable taxable JJ www-irs-gov-3280 989 10 year year NN www-irs-gov-3280 989 11 , , , www-irs-gov-3280 989 12 the the DT www-irs-gov-3280 989 13 “ " `` www-irs-gov-3280 989 14 return return NN www-irs-gov-3280 989 15 ” " '' www-irs-gov-3280 989 16 that that IN www-irs-gov-3280 989 17 Taxpayer Taxpayer NNP www-irs-gov-3280 989 18 must must MD www-irs-gov-3280 989 19 “ " `` www-irs-gov-3280 989 20 make make VB www-irs-gov-3280 989 21 ” " '' www-irs-gov-3280 989 22 in in IN www-irs-gov-3280 989 23 accordance accordance NN www-irs-gov-3280 989 24 with with IN www-irs-gov-3280 989 25 I.R.C. I.R.C. NNP www-irs-gov-3280 990 1 section section NN www-irs-gov-3280 990 2 6031 6031 CD www-irs-gov-3280 990 3 . . . www-irs-gov-3280 990 4 } } -RRB- www-irs-gov-3280 991 1 Worldwide Worldwide NNP www-irs-gov-3280 991 2 Group Group NNP www-irs-gov-3280 991 3 Taxpayer Taxpayer NNP www-irs-gov-3280 991 4 and and CC www-irs-gov-3280 991 5 all all DT www-irs-gov-3280 991 6 organizations organization NNS www-irs-gov-3280 991 7 , , , www-irs-gov-3280 991 8 trades trade NNS www-irs-gov-3280 991 9 , , , www-irs-gov-3280 991 10 businesses business NNS www-irs-gov-3280 991 11 , , , www-irs-gov-3280 991 12 entities entity NNS www-irs-gov-3280 991 13 , , , www-irs-gov-3280 991 14 or or CC www-irs-gov-3280 991 15 branches branch NNS www-irs-gov-3280 991 16 ( ( -LRB- www-irs-gov-3280 991 17 whether whether IN www-irs-gov-3280 991 18 or or CC www-irs-gov-3280 991 19 not not RB www-irs-gov-3280 991 20 incorporated incorporate VBN www-irs-gov-3280 991 21 , , , www-irs-gov-3280 991 22 organized organize VBN www-irs-gov-3280 991 23 in in IN www-irs-gov-3280 991 24 the the DT www-irs-gov-3280 991 25 United United NNP www-irs-gov-3280 991 26 States States NNP www-irs-gov-3280 991 27 , , , www-irs-gov-3280 991 28 or or CC www-irs-gov-3280 991 29 affiliated affiliate VBN www-irs-gov-3280 991 30 ) ) -RRB- www-irs-gov-3280 991 31 owned own VBN www-irs-gov-3280 991 32 or or CC www-irs-gov-3280 991 33 controlled control VBN www-irs-gov-3280 991 34 directly directly RB www-irs-gov-3280 991 35 or or CC www-irs-gov-3280 991 36 indirectly indirectly RB www-irs-gov-3280 991 37 by by IN www-irs-gov-3280 991 38 the the DT www-irs-gov-3280 991 39 same same JJ www-irs-gov-3280 991 40 interests interest NNS www-irs-gov-3280 991 41 . . . www-irs-gov-3280 992 1 APPENDIX APPENDIX NNP www-irs-gov-3280 992 2 E E NNP www-irs-gov-3280 992 3 APA APA NNP www-irs-gov-3280 992 4 ANNUAL ANNUAL NNS www-irs-gov-3280 992 5 REPORT report JJ www-irs-gov-3280 992 6 SUMMARY summary NN www-irs-gov-3280 992 7 FORM form VBP www-irs-gov-3280 992 8 The the DT www-irs-gov-3280 992 9 APA APA NNP www-irs-gov-3280 992 10 Annual Annual NNP www-irs-gov-3280 992 11 Report Report NNP www-irs-gov-3280 992 12 Summary Summary NNP www-irs-gov-3280 992 13 on on IN www-irs-gov-3280 992 14 the the DT www-irs-gov-3280 992 15 next next JJ www-irs-gov-3280 992 16 page page NN www-irs-gov-3280 992 17 is be VBZ www-irs-gov-3280 992 18 a a DT www-irs-gov-3280 992 19 required require VBN www-irs-gov-3280 992 20 APA APA NNP www-irs-gov-3280 992 21 Record Record NNP www-irs-gov-3280 992 22 . . . www-irs-gov-3280 993 1 The the DT www-irs-gov-3280 993 2 APA APA NNP www-irs-gov-3280 993 3 Team Team NNP www-irs-gov-3280 993 4 Leader Leader NNP www-irs-gov-3280 993 5 supplies supply VBZ www-irs-gov-3280 993 6 some some DT www-irs-gov-3280 993 7 of of IN www-irs-gov-3280 993 8 the the DT www-irs-gov-3280 993 9 information information NN www-irs-gov-3280 993 10 requested request VBD www-irs-gov-3280 993 11 on on IN www-irs-gov-3280 993 12 the the DT www-irs-gov-3280 993 13 form form NN www-irs-gov-3280 993 14 . . . www-irs-gov-3280 994 1 Taxpayer Taxpayer NNP www-irs-gov-3280 994 2 is be VBZ www-irs-gov-3280 994 3 to to TO www-irs-gov-3280 994 4 supply supply VB www-irs-gov-3280 994 5 the the DT www-irs-gov-3280 994 6 remaining remain VBG www-irs-gov-3280 994 7 information information NN www-irs-gov-3280 994 8 requested request VBN www-irs-gov-3280 994 9 by by IN www-irs-gov-3280 994 10 the the DT www-irs-gov-3280 994 11 form form NN www-irs-gov-3280 994 12 and and CC www-irs-gov-3280 994 13 submit submit VB www-irs-gov-3280 994 14 the the DT www-irs-gov-3280 994 15 form form NN www-irs-gov-3280 994 16 as as IN www-irs-gov-3280 994 17 part part NN www-irs-gov-3280 994 18 of of IN www-irs-gov-3280 994 19 its -PRON- PRP$ www-irs-gov-3280 994 20 Annual Annual NNP www-irs-gov-3280 994 21 Report Report NNP www-irs-gov-3280 994 22 . . . www-irs-gov-3280 995 1 APA APA NNP www-irs-gov-3280 995 2 Annual Annual NNP www-irs-gov-3280 995 3 Report Report NNP www-irs-gov-3280 995 4 Department Department NNP www-irs-gov-3280 995 5 of of IN www-irs-gov-3280 995 6 the the DT www-irs-gov-3280 995 7 Treasury Treasury NNP www-irs-gov-3280 995 8 — — : www-irs-gov-3280 995 9 Internal Internal NNP www-irs-gov-3280 995 10 Revenue Revenue NNP www-irs-gov-3280 995 11 Service Service NNP www-irs-gov-3280 995 12 APA APA NNP www-irs-gov-3280 995 13 No No NNP www-irs-gov-3280 995 14 . . . www-irs-gov-3280 996 1 _ _ NNP www-irs-gov-3280 996 2 _ _ NNP www-irs-gov-3280 996 3 _ _ NNP www-irs-gov-3280 996 4 _ _ NNP www-irs-gov-3280 996 5 _ _ NNP www-irs-gov-3280 996 6 _ _ NNP www-irs-gov-3280 996 7 _ _ NNP www-irs-gov-3280 996 8 _ _ NNP www-irs-gov-3280 996 9 _ _ NNP www-irs-gov-3280 996 10 _ _ NNP www-irs-gov-3280 996 11 _ _ NNP www-irs-gov-3280 996 12 _ _ NNP www-irs-gov-3280 996 13 _ _ NNP www-irs-gov-3280 996 14 _ _ NNP www-irs-gov-3280 996 15 _ _ NNP www-irs-gov-3280 996 16 SUMMARY SUMMARY NNP www-irs-gov-3280 996 17 Large Large NNP www-irs-gov-3280 996 18 Business Business NNP www-irs-gov-3280 996 19 and and CC www-irs-gov-3280 996 20 International International NNP www-irs-gov-3280 996 21 Division Division NNP www-irs-gov-3280 996 22 Team Team NNP www-irs-gov-3280 996 23 Leader Leader NNP www-irs-gov-3280 996 24 _ _ NNP www-irs-gov-3280 996 25 _ _ NNP www-irs-gov-3280 996 26 _ _ NNP www-irs-gov-3280 996 27 _ _ NNP www-irs-gov-3280 996 28 _ _ NNP www-irs-gov-3280 996 29 _ _ NNP www-irs-gov-3280 996 30 _ _ NNP www-irs-gov-3280 996 31 _ _ NNP www-irs-gov-3280 996 32 _ _ NNP www-irs-gov-3280 996 33 _ _ NNP www-irs-gov-3280 996 34 _ _ NNP www-irs-gov-3280 996 35 _ _ NNP www-irs-gov-3280 996 36 _ _ NNP www-irs-gov-3280 996 37 _ _ NNP www-irs-gov-3280 996 38 _ _ NNP www-irs-gov-3280 996 39 _ _ NNP www-irs-gov-3280 996 40 _ _ NNP www-irs-gov-3280 996 41 _ _ NNP www-irs-gov-3280 996 42 _ _ NNP www-irs-gov-3280 996 43 _ _ NNP www-irs-gov-3280 996 44 _ _ NNP www-irs-gov-3280 996 45 _ _ NNP www-irs-gov-3280 996 46 _ _ NNP www-irs-gov-3280 996 47 _ _ NNP www-irs-gov-3280 996 48 _ _ NNP www-irs-gov-3280 996 49 _ _ NNP www-irs-gov-3280 996 50 _ _ NNP www-irs-gov-3280 996 51 _ _ NNP www-irs-gov-3280 996 52     _SP www-irs-gov-3280 996 53 Transfer Transfer NNP www-irs-gov-3280 996 54 Pricing Pricing NNP www-irs-gov-3280 996 55 Operations Operations NNPS www-irs-gov-3280 996 56 Economist Economist NNP www-irs-gov-3280 996 57 _ _ NNP www-irs-gov-3280 996 58 _ _ NNP www-irs-gov-3280 996 59 _ _ NNP www-irs-gov-3280 996 60 _ _ NNP www-irs-gov-3280 996 61 _ _ NNP www-irs-gov-3280 996 62 _ _ NNP www-irs-gov-3280 996 63 _ _ NNP www-irs-gov-3280 996 64 _ _ NNP www-irs-gov-3280 996 65 _ _ NNP www-irs-gov-3280 996 66 _ _ NNP www-irs-gov-3280 996 67 _ _ NNP www-irs-gov-3280 996 68 _ _ NNP www-irs-gov-3280 996 69 _ _ NNP www-irs-gov-3280 996 70 _ _ NNP www-irs-gov-3280 996 71 _ _ NNP www-irs-gov-3280 996 72 _ _ NNP www-irs-gov-3280 996 73 _ _ NNP www-irs-gov-3280 996 74 _ _ NNP www-irs-gov-3280 996 75 _ _ NNP www-irs-gov-3280 996 76 _ _ NNP www-irs-gov-3280 996 77 _ _ NNP www-irs-gov-3280 996 78 _ _ NNP www-irs-gov-3280 996 79 _ _ NNP www-irs-gov-3280 996 80 _ _ NNP www-irs-gov-3280 996 81 _ _ NNP www-irs-gov-3280 996 82 _ _ NNP www-irs-gov-3280 996 83 _ _ NNP www-irs-gov-3280 996 84 _ _ NNP www-irs-gov-3280 996 85 _ _ NNP www-irs-gov-3280 996 86 _ _ NNP www-irs-gov-3280 996 87 _ _ NNP www-irs-gov-3280 996 88     _SP www-irs-gov-3280 996 89 Advance Advance NNP www-irs-gov-3280 996 90 Pricing Pricing NNP www-irs-gov-3280 996 91 and and CC www-irs-gov-3280 996 92 Mutual Mutual NNP www-irs-gov-3280 996 93 Agreement Agreement NNP www-irs-gov-3280 996 94 Program Program NNP www-irs-gov-3280 996 95 Intl Intl NNP www-irs-gov-3280 996 96 Examiner Examiner NNP www-irs-gov-3280 996 97 _ _ NNP www-irs-gov-3280 996 98 _ _ NNP www-irs-gov-3280 996 99 _ _ NNP www-irs-gov-3280 996 100 _ _ NNP www-irs-gov-3280 996 101 _ _ NNP www-irs-gov-3280 996 102 _ _ NNP www-irs-gov-3280 996 103 _ _ NNP www-irs-gov-3280 996 104 _ _ NNP www-irs-gov-3280 996 105 _ _ NNP www-irs-gov-3280 996 106 _ _ NNP www-irs-gov-3280 996 107 _ _ NNP www-irs-gov-3280 996 108 _ _ NNP www-irs-gov-3280 996 109 _ _ NNP www-irs-gov-3280 996 110 _ _ NNP www-irs-gov-3280 996 111 _ _ NNP www-irs-gov-3280 996 112 _ _ NNP www-irs-gov-3280 996 113 _ _ NNP www-irs-gov-3280 996 114 _ _ NNP www-irs-gov-3280 996 115 _ _ NNP www-irs-gov-3280 996 116 _ _ NNP www-irs-gov-3280 996 117 _ _ NNP www-irs-gov-3280 996 118 _ _ NNP www-irs-gov-3280 996 119 _ _ NNP www-irs-gov-3280 996 120 _ _ NNP www-irs-gov-3280 996 121 _ _ NNP www-irs-gov-3280 996 122 _ _ NNP www-irs-gov-3280 996 123 _ _ NNP www-irs-gov-3280 996 124 _ _ NNP www-irs-gov-3280 996 125 _ _ NNP www-irs-gov-3280 996 126 APA APA NNP www-irs-gov-3280 996 127 Annual Annual NNP www-irs-gov-3280 996 128 Report Report NNP www-irs-gov-3280 996 129 Department Department NNP www-irs-gov-3280 996 130 of of IN www-irs-gov-3280 996 131 the the DT www-irs-gov-3280 996 132 Treasury Treasury NNP www-irs-gov-3280 996 133 — — : www-irs-gov-3280 996 134 Internal Internal NNP www-irs-gov-3280 996 135 Revenue Revenue NNP www-irs-gov-3280 996 136 Service Service NNP www-irs-gov-3280 996 137 APA APA NNP www-irs-gov-3280 996 138 No No NNP www-irs-gov-3280 996 139 . . . www-irs-gov-3280 997 1 _ _ NNP www-irs-gov-3280 997 2 _ _ NNP www-irs-gov-3280 997 3 _ _ NNP www-irs-gov-3280 997 4 _ _ NNP www-irs-gov-3280 997 5 _ _ NNP www-irs-gov-3280 997 6 _ _ NNP www-irs-gov-3280 997 7 _ _ NNP www-irs-gov-3280 997 8 _ _ NNP www-irs-gov-3280 997 9 _ _ NNP www-irs-gov-3280 997 10 _ _ NNP www-irs-gov-3280 997 11 _ _ NNP www-irs-gov-3280 997 12 _ _ NNP www-irs-gov-3280 997 13 _ _ NNP www-irs-gov-3280 997 14 _ _ NNP www-irs-gov-3280 997 15 _ _ NNP www-irs-gov-3280 997 16 SUMMARY SUMMARY NNP www-irs-gov-3280 997 17 Large Large NNP www-irs-gov-3280 997 18 Business Business NNP www-irs-gov-3280 997 19 and and CC www-irs-gov-3280 997 20 International International NNP www-irs-gov-3280 997 21 Division Division NNP www-irs-gov-3280 997 22 Team Team NNP www-irs-gov-3280 997 23 Leader Leader NNP www-irs-gov-3280 997 24 _ _ NNP www-irs-gov-3280 997 25 _ _ NNP www-irs-gov-3280 997 26 _ _ NNP www-irs-gov-3280 997 27 _ _ NNP www-irs-gov-3280 997 28 _ _ NNP www-irs-gov-3280 997 29 _ _ NNP www-irs-gov-3280 997 30 _ _ NNP www-irs-gov-3280 997 31 _ _ NNP www-irs-gov-3280 997 32 _ _ NNP www-irs-gov-3280 997 33 _ _ NNP www-irs-gov-3280 997 34 _ _ NNP www-irs-gov-3280 997 35 _ _ NNP www-irs-gov-3280 997 36 _ _ NNP www-irs-gov-3280 997 37 _ _ NNP www-irs-gov-3280 997 38 _ _ NNP www-irs-gov-3280 997 39 _ _ NNP www-irs-gov-3280 997 40 _ _ NNP www-irs-gov-3280 997 41 _ _ NNP www-irs-gov-3280 997 42 _ _ NNP www-irs-gov-3280 997 43 _ _ NNP www-irs-gov-3280 997 44 _ _ NNP www-irs-gov-3280 997 45 _ _ NNP www-irs-gov-3280 997 46 _ _ NNP www-irs-gov-3280 997 47 _ _ NNP www-irs-gov-3280 997 48 _ _ NNP www-irs-gov-3280 997 49 _ _ NNP www-irs-gov-3280 997 50 _ _ NNP www-irs-gov-3280 997 51 _ _ NNP www-irs-gov-3280 997 52     _SP www-irs-gov-3280 997 53 Transfer Transfer NNP www-irs-gov-3280 997 54 Pricing Pricing NNP www-irs-gov-3280 997 55 Operations Operations NNPS www-irs-gov-3280 997 56 Economist Economist NNP www-irs-gov-3280 997 57 _ _ NNP www-irs-gov-3280 997 58 _ _ NNP www-irs-gov-3280 997 59 _ _ NNP www-irs-gov-3280 997 60 _ _ NNP www-irs-gov-3280 997 61 _ _ NNP www-irs-gov-3280 997 62 _ _ NNP www-irs-gov-3280 997 63 _ _ NNP www-irs-gov-3280 997 64 _ _ NNP www-irs-gov-3280 997 65 _ _ NNP www-irs-gov-3280 997 66 _ _ NNP www-irs-gov-3280 997 67 _ _ NNP www-irs-gov-3280 997 68 _ _ NNP www-irs-gov-3280 997 69 _ _ NNP www-irs-gov-3280 997 70 _ _ NNP www-irs-gov-3280 997 71 _ _ NNP www-irs-gov-3280 997 72 _ _ NNP www-irs-gov-3280 997 73 _ _ NNP www-irs-gov-3280 997 74 _ _ NNP www-irs-gov-3280 997 75 _ _ NNP www-irs-gov-3280 997 76 _ _ NNP www-irs-gov-3280 997 77 _ _ NNP www-irs-gov-3280 997 78 _ _ NNP www-irs-gov-3280 997 79 _ _ NNP www-irs-gov-3280 997 80 _ _ NNP www-irs-gov-3280 997 81 _ _ NNP www-irs-gov-3280 997 82 _ _ NNP www-irs-gov-3280 997 83 _ _ NNP www-irs-gov-3280 997 84 _ _ NNP www-irs-gov-3280 997 85 _ _ NNP www-irs-gov-3280 997 86 _ _ NNP www-irs-gov-3280 997 87 _ _ NNP www-irs-gov-3280 997 88     _SP www-irs-gov-3280 997 89 Advance Advance NNP www-irs-gov-3280 997 90 Pricing Pricing NNP www-irs-gov-3280 997 91 and and CC www-irs-gov-3280 997 92 Mutual Mutual NNP www-irs-gov-3280 997 93 Agreement Agreement NNP www-irs-gov-3280 997 94 Program Program NNP www-irs-gov-3280 997 95 Intl Intl NNP www-irs-gov-3280 997 96 Examiner Examiner NNP www-irs-gov-3280 997 97 _ _ NNP www-irs-gov-3280 997 98 _ _ NNP www-irs-gov-3280 997 99 _ _ NNP www-irs-gov-3280 997 100 _ _ NNP www-irs-gov-3280 997 101 _ _ NNP www-irs-gov-3280 997 102 _ _ NNP www-irs-gov-3280 997 103 _ _ NNP www-irs-gov-3280 997 104 _ _ NNP www-irs-gov-3280 997 105 _ _ NNP www-irs-gov-3280 997 106 _ _ NNP www-irs-gov-3280 997 107 _ _ NNP www-irs-gov-3280 997 108 _ _ NNP www-irs-gov-3280 997 109 _ _ NNP www-irs-gov-3280 997 110 _ _ NNP www-irs-gov-3280 997 111 _ _ NNP www-irs-gov-3280 997 112 _ _ NNP www-irs-gov-3280 997 113 _ _ NNP www-irs-gov-3280 997 114 _ _ NNP www-irs-gov-3280 997 115 _ _ NNP www-irs-gov-3280 997 116 _ _ NNP www-irs-gov-3280 997 117 _ _ NNP www-irs-gov-3280 997 118 _ _ NNP www-irs-gov-3280 997 119 _ _ NNP www-irs-gov-3280 997 120 _ _ NNP www-irs-gov-3280 997 121 _ _ NNP www-irs-gov-3280 997 122 _ _ NNP www-irs-gov-3280 997 123 _ _ NNP www-irs-gov-3280 997 124 _ _ NNP www-irs-gov-3280 997 125 _ _ NNP www-irs-gov-3280 997 126 APA APA NNP www-irs-gov-3280 997 127 Information Information NNP www-irs-gov-3280 997 128 Taxpayer Taxpayer NNP www-irs-gov-3280 997 129 Name Name NNP www-irs-gov-3280 997 130 : : : www-irs-gov-3280 997 131 _ _ NNP www-irs-gov-3280 997 132 _ _ NNP www-irs-gov-3280 997 133 _ _ NNP www-irs-gov-3280 997 134 _ _ NNP www-irs-gov-3280 997 135 _ _ NNP www-irs-gov-3280 997 136 _ _ NNP www-irs-gov-3280 997 137 _ _ NNP www-irs-gov-3280 997 138 _ _ NNP www-irs-gov-3280 997 139 _ _ NNP www-irs-gov-3280 997 140 _ _ NNP www-irs-gov-3280 997 141 _ _ NNP www-irs-gov-3280 997 142 _ _ NNP www-irs-gov-3280 997 143 _ _ NNP www-irs-gov-3280 997 144 _ _ NNP www-irs-gov-3280 997 145 _ _ NNP www-irs-gov-3280 997 146 _ _ NNP www-irs-gov-3280 997 147 _ _ NNP www-irs-gov-3280 997 148 _ _ NNP www-irs-gov-3280 997 149 _ _ NNP www-irs-gov-3280 997 150 _ _ NNP www-irs-gov-3280 997 151 _ _ NNP www-irs-gov-3280 997 152 _ _ NNP www-irs-gov-3280 997 153 _ _ NNP www-irs-gov-3280 997 154 _ _ NNP www-irs-gov-3280 997 155 _ _ NNP www-irs-gov-3280 997 156 _ _ NNP www-irs-gov-3280 997 157 _ _ NNP www-irs-gov-3280 997 158 _ _ NNP www-irs-gov-3280 997 159 _ _ NNP www-irs-gov-3280 997 160 _ _ NNP www-irs-gov-3280 997 161 _ _ NNP www-irs-gov-3280 997 162 _ _ NNP www-irs-gov-3280 997 163 _ _ NNP www-irs-gov-3280 997 164 _ _ NNP www-irs-gov-3280 997 165 _ _ NNP www-irs-gov-3280 997 166 _ _ NNP www-irs-gov-3280 997 167 _ _ NNP www-irs-gov-3280 997 168 _ _ NNP www-irs-gov-3280 997 169 _ _ NNP www-irs-gov-3280 997 170 _ _ NNP www-irs-gov-3280 997 171 _ _ NNP www-irs-gov-3280 997 172 _ _ NNP www-irs-gov-3280 997 173 _ _ NNP www-irs-gov-3280 997 174 _ _ NNP www-irs-gov-3280 997 175 _ _ NNP www-irs-gov-3280 997 176 _ _ NNP www-irs-gov-3280 997 177 _ _ NNP www-irs-gov-3280 997 178 _ _ NNP www-irs-gov-3280 997 179 _ _ NNP www-irs-gov-3280 997 180 _ _ NNP www-irs-gov-3280 997 181 _ _ NNP www-irs-gov-3280 997 182     _SP www-irs-gov-3280 997 183 Taxpayer Taxpayer NNP www-irs-gov-3280 997 184 EIN EIN NNP www-irs-gov-3280 997 185 : : : www-irs-gov-3280 997 186 _ _ NNP www-irs-gov-3280 997 187 _ _ NNP www-irs-gov-3280 997 188 _ _ NNP www-irs-gov-3280 997 189 _ _ NNP www-irs-gov-3280 997 190 _ _ NNP www-irs-gov-3280 997 191 _ _ NNP www-irs-gov-3280 997 192 _ _ NNP www-irs-gov-3280 997 193 _ _ NNP www-irs-gov-3280 997 194 _ _ NNP www-irs-gov-3280 997 195 _ _ NNP www-irs-gov-3280 997 196 _ _ NNP www-irs-gov-3280 997 197 _ _ NNP www-irs-gov-3280 997 198 _ _ NNP www-irs-gov-3280 997 199 _ _ NNP www-irs-gov-3280 997 200 _ _ NNP www-irs-gov-3280 997 201 _ _ NNP www-irs-gov-3280 997 202 _ _ NNP www-irs-gov-3280 997 203 NAICS NAICS NNP www-irs-gov-3280 997 204 : : : www-irs-gov-3280 997 205 _ _ NNP www-irs-gov-3280 997 206 _ _ NNP www-irs-gov-3280 997 207 _ _ NNP www-irs-gov-3280 997 208 _ _ NNP www-irs-gov-3280 997 209 _ _ NNP www-irs-gov-3280 997 210 _ _ NNP www-irs-gov-3280 997 211 _ _ NNP www-irs-gov-3280 997 212 _ _ NNP www-irs-gov-3280 997 213 _ _ NNP www-irs-gov-3280 997 214 _ _ NNP www-irs-gov-3280 997 215 _ _ NNP www-irs-gov-3280 997 216 _ _ NNP www-irs-gov-3280 997 217 _ _ NNP www-irs-gov-3280 997 218 _ _ NNP www-irs-gov-3280 997 219 _ _ NNP www-irs-gov-3280 997 220 _ _ NNP www-irs-gov-3280 997 221 _ _ NNP www-irs-gov-3280 997 222 _ _ NNP www-irs-gov-3280 997 223 _ _ NNP www-irs-gov-3280 997 224     _SP www-irs-gov-3280 997 225 APA APA NNP www-irs-gov-3280 997 226 Term Term NNP www-irs-gov-3280 997 227 : : : www-irs-gov-3280 997 228 Taxable taxable JJ www-irs-gov-3280 997 229 years year NNS www-irs-gov-3280 997 230 ending end VBG www-irs-gov-3280 997 231 _ _ NNP www-irs-gov-3280 997 232 _ _ NNP www-irs-gov-3280 997 233 _ _ NNP www-irs-gov-3280 997 234 _ _ NNP www-irs-gov-3280 997 235 _ _ NNP www-irs-gov-3280 997 236 _ _ NNP www-irs-gov-3280 997 237 _ _ NNP www-irs-gov-3280 997 238 _ _ NNP www-irs-gov-3280 997 239 to to IN www-irs-gov-3280 997 240 _ _ NNP www-irs-gov-3280 997 241 _ _ NNP www-irs-gov-3280 997 242 _ _ NNP www-irs-gov-3280 997 243 _ _ NNP www-irs-gov-3280 997 244 _ _ NNP www-irs-gov-3280 997 245 _ _ NNP www-irs-gov-3280 997 246 _ _ NNP www-irs-gov-3280 997 247 _ _ NNP www-irs-gov-3280 997 248 _ _ NNP www-irs-gov-3280 997 249 _ _ NNP www-irs-gov-3280 997 250 _ _ NNP www-irs-gov-3280 997 251 _ _ NNP www-irs-gov-3280 997 252     _SP www-irs-gov-3280 997 253 Original Original NNP www-irs-gov-3280 997 254 APA APA NNP www-irs-gov-3280 997 255 [ [ -LRB- www-irs-gov-3280 997 256 ] ] -RRB- www-irs-gov-3280 997 257 Renewal renewal NN www-irs-gov-3280 997 258 APA APA NNP www-irs-gov-3280 997 259 [ [ -LRB- www-irs-gov-3280 997 260 ] ] -RRB- www-irs-gov-3280 997 261     _SP www-irs-gov-3280 997 262 Annual Annual NNP www-irs-gov-3280 997 263 Report Report NNP www-irs-gov-3280 997 264 due due JJ www-irs-gov-3280 997 265 dates date NNS www-irs-gov-3280 997 266 : : : www-irs-gov-3280 997 267     _SP www-irs-gov-3280 997 268 _ _ NNP www-irs-gov-3280 997 269 _ _ NNP www-irs-gov-3280 997 270 _ _ NNP www-irs-gov-3280 997 271 _ _ NNP www-irs-gov-3280 997 272 _ _ NNP www-irs-gov-3280 997 273 _ _ NNP www-irs-gov-3280 997 274 _ _ NNP www-irs-gov-3280 997 275 _ _ NNP www-irs-gov-3280 997 276 _ _ NNP www-irs-gov-3280 997 277 _ _ NNP www-irs-gov-3280 997 278 _ _ NNP www-irs-gov-3280 997 279 _ _ NNP www-irs-gov-3280 997 280 _ _ NNP www-irs-gov-3280 997 281 _ _ NNP www-irs-gov-3280 997 282 _ _ NNP www-irs-gov-3280 997 283 _ _ NNP www-irs-gov-3280 997 284 _ _ NNP www-irs-gov-3280 997 285 , , , www-irs-gov-3280 997 286 201 201 CD www-irs-gov-3280 997 287 _ _ NNP www-irs-gov-3280 997 288 _ _ NNP www-irs-gov-3280 997 289 for for IN www-irs-gov-3280 997 290 all all DT www-irs-gov-3280 997 291 APA apa NN www-irs-gov-3280 997 292 Years year NNS www-irs-gov-3280 997 293 through through IN www-irs-gov-3280 997 294 APA APA NNP www-irs-gov-3280 997 295 Year Year NNP www-irs-gov-3280 997 296 ending end VBG www-irs-gov-3280 997 297 in in IN www-irs-gov-3280 997 298 200 200 CD www-irs-gov-3280 997 299 _ _ NNP www-irs-gov-3280 997 300 _ _ NNP www-irs-gov-3280 997 301 ; ; : www-irs-gov-3280 997 302 for for IN www-irs-gov-3280 997 303 each each DT www-irs-gov-3280 997 304 APA APA NNP www-irs-gov-3280 997 305 Year Year NNP www-irs-gov-3280 997 306     _SP www-irs-gov-3280 997 307 thereafter thereafter RB www-irs-gov-3280 997 308 , , , www-irs-gov-3280 997 309 on on IN www-irs-gov-3280 997 310 _ _ NNP www-irs-gov-3280 997 311 _ _ NNP www-irs-gov-3280 997 312 _ _ NNP www-irs-gov-3280 997 313 _ _ NNP www-irs-gov-3280 997 314 _ _ NNP www-irs-gov-3280 997 315 _ _ NNP www-irs-gov-3280 997 316 _ _ NNP www-irs-gov-3280 997 317 _ _ NNP www-irs-gov-3280 997 318 _ _ NNP www-irs-gov-3280 997 319 _ _ NNP www-irs-gov-3280 997 320 _ _ NNP www-irs-gov-3280 997 321 _ _ NNP www-irs-gov-3280 997 322 _ _ NNP www-irs-gov-3280 997 323 _ _ NNP www-irs-gov-3280 997 324 _ _ NNP www-irs-gov-3280 997 325 _ _ NNP www-irs-gov-3280 997 326 _ _ NNP www-irs-gov-3280 997 327 [ [ -LRB- www-irs-gov-3280 997 328 month month NN www-irs-gov-3280 997 329 and and CC www-irs-gov-3280 997 330 day day NN www-irs-gov-3280 997 331 ] ] -RRB- www-irs-gov-3280 997 332 immediately immediately RB www-irs-gov-3280 997 333 following follow VBG www-irs-gov-3280 997 334 the the DT www-irs-gov-3280 997 335 close close NN www-irs-gov-3280 997 336 of of IN www-irs-gov-3280 997 337 the the DT www-irs-gov-3280 997 338 APA APA NNP www-irs-gov-3280 997 339 Year Year NNP www-irs-gov-3280 997 340     _SP www-irs-gov-3280 997 341 Principal principal JJ www-irs-gov-3280 997 342 foreign foreign JJ www-irs-gov-3280 997 343 country(ies country(ies NN www-irs-gov-3280 997 344 ) ) -RRB- www-irs-gov-3280 997 345 involved involve VBN www-irs-gov-3280 997 346 in in IN www-irs-gov-3280 997 347 covered cover VBN www-irs-gov-3280 997 348 transaction(s transaction(s NNP www-irs-gov-3280 997 349 ) ) -RRB- www-irs-gov-3280 997 350 : : : www-irs-gov-3280 997 351 _ _ NNP www-irs-gov-3280 997 352 _ _ NNP www-irs-gov-3280 997 353 _ _ NNP www-irs-gov-3280 997 354 _ _ NNP www-irs-gov-3280 997 355 _ _ NNP www-irs-gov-3280 997 356 _ _ NNP www-irs-gov-3280 997 357 _ _ NNP www-irs-gov-3280 997 358 _ _ NNP www-irs-gov-3280 997 359 _ _ NNP www-irs-gov-3280 997 360 _ _ NNP www-irs-gov-3280 997 361 _ _ NNP www-irs-gov-3280 997 362 _ _ NNP www-irs-gov-3280 997 363 _ _ NNP www-irs-gov-3280 997 364 _ _ NNP www-irs-gov-3280 997 365 _ _ NNP www-irs-gov-3280 997 366 _ _ NNP www-irs-gov-3280 997 367 _ _ NNP www-irs-gov-3280 997 368 _ _ NNP www-irs-gov-3280 997 369 _ _ NNP www-irs-gov-3280 997 370 _ _ NNP www-irs-gov-3280 997 371 _ _ NNP www-irs-gov-3280 997 372 _ _ NNP www-irs-gov-3280 997 373 _ _ NNP www-irs-gov-3280 997 374 _ _ NNP www-irs-gov-3280 997 375 _ _ NNP www-irs-gov-3280 997 376 _ _ NNP www-irs-gov-3280 997 377 _ _ NNP www-irs-gov-3280 997 378 _ _ NNP www-irs-gov-3280 997 379 _ _ NNP www-irs-gov-3280 997 380 _ _ NNP www-irs-gov-3280 997 381 _ _ NNP www-irs-gov-3280 997 382 _ _ NNP www-irs-gov-3280 997 383 _ _ NNP www-irs-gov-3280 997 384 _ _ NNP www-irs-gov-3280 997 385 _ _ NNP www-irs-gov-3280 997 386 _ _ NNP www-irs-gov-3280 997 387 _ _ NNP www-irs-gov-3280 997 388 _ _ NNP www-irs-gov-3280 997 389 _ _ NNP www-irs-gov-3280 997 390     _SP www-irs-gov-3280 997 391 Type Type NNP www-irs-gov-3280 997 392 of of IN www-irs-gov-3280 997 393 APA APA NNP www-irs-gov-3280 997 394 : : : www-irs-gov-3280 997 395 [ [ -LRB- www-irs-gov-3280 997 396 ] ] -RRB- www-irs-gov-3280 997 397 unilateral unilateral JJ www-irs-gov-3280 997 398 [ [ -LRB- www-irs-gov-3280 997 399 ] ] -RRB- www-irs-gov-3280 997 400 bilateral bilateral JJ www-irs-gov-3280 997 401 with with IN www-irs-gov-3280 997 402 _ _ NNP www-irs-gov-3280 997 403 _ _ NNP www-irs-gov-3280 997 404 _ _ NNP www-irs-gov-3280 997 405 _ _ NNP www-irs-gov-3280 997 406 _ _ NNP www-irs-gov-3280 997 407 _ _ NNP www-irs-gov-3280 997 408 _ _ NNP www-irs-gov-3280 997 409 _ _ NNP www-irs-gov-3280 997 410 _ _ NNP www-irs-gov-3280 997 411 _ _ NNP www-irs-gov-3280 997 412 _ _ NNP www-irs-gov-3280 997 413 _ _ NNP www-irs-gov-3280 997 414 _ _ NNP www-irs-gov-3280 997 415 _ _ NNP www-irs-gov-3280 997 416 _ _ NNP www-irs-gov-3280 997 417 _ _ NNP www-irs-gov-3280 997 418     _SP www-irs-gov-3280 997 419 Tested Tested NNP www-irs-gov-3280 997 420 party party NN www-irs-gov-3280 997 421 is be VBZ www-irs-gov-3280 997 422 [ [ -LRB- www-irs-gov-3280 997 423 ] ] -RRB- www-irs-gov-3280 997 424 US US NNP www-irs-gov-3280 997 425 [ [ -LRB- www-irs-gov-3280 997 426 ] ] -RRB- www-irs-gov-3280 997 427 foreign foreign JJ www-irs-gov-3280 997 428 [ [ -LRB- www-irs-gov-3280 997 429 ] ] -RRB- www-irs-gov-3280 997 430 both both CC www-irs-gov-3280 997 431     _SP www-irs-gov-3280 997 432 Approximate Approximate NNP www-irs-gov-3280 997 433 dollar dollar NN www-irs-gov-3280 997 434 volume volume NN www-irs-gov-3280 997 435 of of IN www-irs-gov-3280 997 436 covered covered JJ www-irs-gov-3280 997 437 transactions transaction NNS www-irs-gov-3280 997 438 ( ( -LRB- www-irs-gov-3280 997 439 on on IN www-irs-gov-3280 997 440 an an DT www-irs-gov-3280 997 441 annual annual JJ www-irs-gov-3280 997 442 basis basis NN www-irs-gov-3280 997 443 ) ) -RRB- www-irs-gov-3280 997 444 involving involve VBG www-irs-gov-3280 997 445 tangible tangible JJ www-irs-gov-3280 997 446 goods good NNS www-irs-gov-3280 997 447 and and CC www-irs-gov-3280 997 448 services service NNS www-irs-gov-3280 997 449 : : : www-irs-gov-3280 997 450     _SP www-irs-gov-3280 997 451 [ [ -LRB- www-irs-gov-3280 997 452 ] ] -RRB- www-irs-gov-3280 997 453 N n NN www-irs-gov-3280 997 454 / / SYM www-irs-gov-3280 997 455 A a NN www-irs-gov-3280 997 456 [ [ -LRB- www-irs-gov-3280 997 457 ] ] -RRB- www-irs-gov-3280 997 458 < < XX www-irs-gov-3280 997 459 $ $ $ www-irs-gov-3280 997 460 50 50 CD www-irs-gov-3280 997 461 million million CD www-irs-gov-3280 997 462 [ [ -LRB- www-irs-gov-3280 997 463 ] ] -RRB- www-irs-gov-3280 997 464 $ $ $ www-irs-gov-3280 997 465 50–100 50–100 CD www-irs-gov-3280 997 466 million million CD www-irs-gov-3280 997 467 [ [ -LRB- www-irs-gov-3280 997 468 ] ] -RRB- www-irs-gov-3280 997 469 $ $ $ www-irs-gov-3280 997 470 100–250 100–250 CD www-irs-gov-3280 997 471 million million CD www-irs-gov-3280 997 472 [ [ -LRB- www-irs-gov-3280 997 473 ] ] -RRB- www-irs-gov-3280 997 474 $ $ $ www-irs-gov-3280 997 475 250–500 250–500 CD www-irs-gov-3280 997 476 million million CD www-irs-gov-3280 997 477 [ [ -LRB- www-irs-gov-3280 997 478 ] ] -RRB- www-irs-gov-3280 997 479 > > XX www-irs-gov-3280 997 480 $ $ $ www-irs-gov-3280 997 481 500 500 CD www-irs-gov-3280 997 482 million million CD www-irs-gov-3280 997 483     _SP www-irs-gov-3280 997 484 APA APA NNP www-irs-gov-3280 997 485 tests test NNS www-irs-gov-3280 997 486 on on IN www-irs-gov-3280 997 487 ( ( -LRB- www-irs-gov-3280 997 488 check check VB www-irs-gov-3280 997 489 all all DT www-irs-gov-3280 997 490 that that WDT www-irs-gov-3280 997 491 apply apply VBP www-irs-gov-3280 997 492 ) ) -RRB- www-irs-gov-3280 997 493 : : : www-irs-gov-3280 997 494     _SP www-irs-gov-3280 997 495 [ [ -LRB- www-irs-gov-3280 997 496 ] ] -RRB- www-irs-gov-3280 997 497 annual annual JJ www-irs-gov-3280 997 498 basis basis NN www-irs-gov-3280 997 499 [ [ -LRB- www-irs-gov-3280 997 500 ] ] -RRB- www-irs-gov-3280 997 501 multi multi JJ www-irs-gov-3280 997 502 - - JJ www-irs-gov-3280 997 503 year year JJ www-irs-gov-3280 997 504 basis basis NN www-irs-gov-3280 997 505 [ [ -LRB- www-irs-gov-3280 997 506 ] ] -RRB- www-irs-gov-3280 997 507 term term NN www-irs-gov-3280 997 508 basis basis NN www-irs-gov-3280 997 509     _SP www-irs-gov-3280 997 510 APA APA NNP www-irs-gov-3280 997 511 provides provide VBZ www-irs-gov-3280 997 512 ( ( -LRB- www-irs-gov-3280 997 513 check check VB www-irs-gov-3280 997 514 all all DT www-irs-gov-3280 997 515 that that WDT www-irs-gov-3280 997 516 apply apply VBP www-irs-gov-3280 997 517 ) ) -RRB- www-irs-gov-3280 997 518 a a LS www-irs-gov-3280 997 519 : : : www-irs-gov-3280 997 520     _SP www-irs-gov-3280 997 521 [ [ -LRB- www-irs-gov-3280 997 522 ] ] -RRB- www-irs-gov-3280 997 523 range range NN www-irs-gov-3280 997 524 [ [ -LRB- www-irs-gov-3280 997 525 ] ] -RRB- www-irs-gov-3280 997 526 point point NN www-irs-gov-3280 997 527 [ [ -LRB- www-irs-gov-3280 997 528 ] ] -RRB- www-irs-gov-3280 997 529 floor floor NN www-irs-gov-3280 997 530 only only RB www-irs-gov-3280 997 531 [ [ -LRB- www-irs-gov-3280 997 532 ] ] -RRB- www-irs-gov-3280 997 533 ceiling ceiling NN www-irs-gov-3280 997 534 only only RB www-irs-gov-3280 997 535 [ [ -LRB- www-irs-gov-3280 997 536 ] ] -RRB- www-irs-gov-3280 997 537 other other JJ www-irs-gov-3280 997 538 _ _ NNP www-irs-gov-3280 997 539 _ _ NNP www-irs-gov-3280 997 540 _ _ NNP www-irs-gov-3280 997 541 _ _ NNP www-irs-gov-3280 997 542 _ _ NNP www-irs-gov-3280 997 543 _ _ NNP www-irs-gov-3280 997 544 _ _ NNP www-irs-gov-3280 997 545 _ _ NNP www-irs-gov-3280 997 546 _ _ NNP www-irs-gov-3280 997 547 _ _ NNP www-irs-gov-3280 997 548 _ _ NNP www-irs-gov-3280 997 549 _ _ NNP www-irs-gov-3280 997 550 _ _ NNP www-irs-gov-3280 997 551     _SP www-irs-gov-3280 997 552 APA APA NNP www-irs-gov-3280 997 553 provides provide VBZ www-irs-gov-3280 997 554 for for IN www-irs-gov-3280 997 555 adjustment adjustment NN www-irs-gov-3280 997 556 ( ( -LRB- www-irs-gov-3280 997 557 check check VB www-irs-gov-3280 997 558 all all DT www-irs-gov-3280 997 559 that that WDT www-irs-gov-3280 997 560 apply apply VBP www-irs-gov-3280 997 561 ) ) -RRB- www-irs-gov-3280 997 562 to to IN www-irs-gov-3280 997 563 : : : www-irs-gov-3280 997 564     _SP www-irs-gov-3280 997 565 [ [ -LRB- www-irs-gov-3280 997 566 ] ] -RRB- www-irs-gov-3280 997 567 nearest near JJS www-irs-gov-3280 997 568 edge edge NN www-irs-gov-3280 997 569 [ [ -LRB- www-irs-gov-3280 997 570 ] ] -RRB- www-irs-gov-3280 997 571 median median NNP www-irs-gov-3280 997 572 [ [ -LRB- www-irs-gov-3280 997 573 ] ] -RRB- www-irs-gov-3280 997 574 other other JJ www-irs-gov-3280 997 575 point point NN www-irs-gov-3280 997 576 APA APA NNP www-irs-gov-3280 997 577 Annual Annual NNP www-irs-gov-3280 997 578 Report Report NNP www-irs-gov-3280 997 579 APA APA NNP www-irs-gov-3280 997 580 date date NN www-irs-gov-3280 997 581 executed execute VBN www-irs-gov-3280 997 582 : : : www-irs-gov-3280 997 583 _ _ NNP www-irs-gov-3280 997 584 _ _ NNP www-irs-gov-3280 997 585 _ _ NNP www-irs-gov-3280 997 586 _ _ NNP www-irs-gov-3280 997 587 _ _ NNP www-irs-gov-3280 997 588 _ _ NNP www-irs-gov-3280 997 589 _ _ NNP www-irs-gov-3280 997 590 _ _ NNP www-irs-gov-3280 997 591 _ _ NNP www-irs-gov-3280 997 592 _ _ NNP www-irs-gov-3280 997 593 _ _ NNP www-irs-gov-3280 997 594 _ _ NNP www-irs-gov-3280 997 595 _ _ NNP www-irs-gov-3280 997 596 _ _ NNP www-irs-gov-3280 997 597 , , , www-irs-gov-3280 997 598 201 201 CD www-irs-gov-3280 997 599 _ _ NNP www-irs-gov-3280 997 600 _ _ NNP www-irs-gov-3280 997 601 Information Information NNP www-irs-gov-3280 997 602 This This NNP www-irs-gov-3280 997 603 APA APA NNP www-irs-gov-3280 997 604 Annual Annual NNP www-irs-gov-3280 997 605 Report Report NNP www-irs-gov-3280 997 606 Summary Summary NNP www-irs-gov-3280 997 607 is be VBZ www-irs-gov-3280 997 608 for for IN www-irs-gov-3280 997 609 APA apa NN www-irs-gov-3280 997 610 Year(s year( NNS www-irs-gov-3280 997 611 ) ) -RRB- www-irs-gov-3280 997 612 ending end VBG www-irs-gov-3280 997 613 in in IN www-irs-gov-3280 997 614 200 200 CD www-irs-gov-3280 997 615 _ _ NNP www-irs-gov-3280 997 616 _ _ NNP www-irs-gov-3280 997 617 and and CC www-irs-gov-3280 997 618 was be VBD www-irs-gov-3280 997 619 filed file VBN www-irs-gov-3280 997 620 on on IN www-irs-gov-3280 997 621 _ _ NNP www-irs-gov-3280 997 622 _ _ NNP www-irs-gov-3280 997 623 _ _ NNP www-irs-gov-3280 997 624 _ _ NNP www-irs-gov-3280 997 625 _ _ NNP www-irs-gov-3280 997 626 _ _ NNP www-irs-gov-3280 997 627 _ _ NNP www-irs-gov-3280 997 628 _ _ NNP www-irs-gov-3280 997 629 _ _ NNP www-irs-gov-3280 997 630 _ _ NNP www-irs-gov-3280 997 631 _ _ NNP www-irs-gov-3280 997 632 _ _ NNP www-irs-gov-3280 997 633 _ _ NNP www-irs-gov-3280 997 634 , , , www-irs-gov-3280 997 635 201 201 CD www-irs-gov-3280 997 636 _ _ NNP www-irs-gov-3280 997 637 _ _ NNP www-irs-gov-3280 997 638 ( ( -LRB- www-irs-gov-3280 997 639 to to TO www-irs-gov-3280 997 640 be be VB www-irs-gov-3280 997 641 completed complete VBN www-irs-gov-3280 997 642 Check check NN www-irs-gov-3280 997 643 here here RB www-irs-gov-3280 997 644 [ [ -LRB- www-irs-gov-3280 997 645 ] ] -RRB- www-irs-gov-3280 997 646 if if IN www-irs-gov-3280 997 647 Annual Annual NNP www-irs-gov-3280 997 648 Report Report NNP www-irs-gov-3280 997 649 was be VBD www-irs-gov-3280 997 650 filed file VBN www-irs-gov-3280 997 651 after after IN www-irs-gov-3280 997 652 original original JJ www-irs-gov-3280 997 653 due due JJ www-irs-gov-3280 997 654 date date NN www-irs-gov-3280 997 655 but but CC www-irs-gov-3280 997 656 in in IN www-irs-gov-3280 997 657 accordance accordance NN www-irs-gov-3280 997 658 with with IN www-irs-gov-3280 997 659 extension extension NN www-irs-gov-3280 997 660 . . . www-irs-gov-3280 998 1 by by IN www-irs-gov-3280 998 2 the the DT www-irs-gov-3280 998 3 Taxpayer Taxpayer NNP www-irs-gov-3280 998 4 ) ) -RRB- www-irs-gov-3280 998 5 Has have VBZ www-irs-gov-3280 998 6 this this DT www-irs-gov-3280 998 7 APA apa NN www-irs-gov-3280 998 8 been be VBN www-irs-gov-3280 998 9 amended amend VBN www-irs-gov-3280 998 10 or or CC www-irs-gov-3280 998 11 changed change VBN www-irs-gov-3280 998 12 ? ? . www-irs-gov-3280 999 1 [ [ -LRB- www-irs-gov-3280 999 2 ] ] -RRB- www-irs-gov-3280 999 3 yes yes UH www-irs-gov-3280 999 4 [ [ -LRB- www-irs-gov-3280 999 5 ] ] -RRB- www-irs-gov-3280 999 6 no no DT www-irs-gov-3280 999 7 Effective effective JJ www-irs-gov-3280 999 8 Date date NN www-irs-gov-3280 999 9 : : : www-irs-gov-3280 999 10 _ _ NNP www-irs-gov-3280 999 11 _ _ NNP www-irs-gov-3280 999 12 _ _ NNP www-irs-gov-3280 999 13 _ _ NNP www-irs-gov-3280 999 14 _ _ NNP www-irs-gov-3280 999 15 _ _ NNP www-irs-gov-3280 999 16 _ _ NNP www-irs-gov-3280 999 17 _ _ NNP www-irs-gov-3280 999 18 _ _ NNP www-irs-gov-3280 999 19 _ _ NNP www-irs-gov-3280 999 20 _ _ NNP www-irs-gov-3280 999 21 _ _ NNP www-irs-gov-3280 999 22 _ _ NNP www-irs-gov-3280 999 23 _ _ NNP www-irs-gov-3280 999 24 _ _ NNP www-irs-gov-3280 999 25 _ _ NNP www-irs-gov-3280 999 26 _ _ NNP www-irs-gov-3280 999 27 _ _ NNP www-irs-gov-3280 999 28 _ _ NNP www-irs-gov-3280 999 29 _ _ NNP www-irs-gov-3280 999 30 _ _ NNP www-irs-gov-3280 999 31 _ _ NNP www-irs-gov-3280 999 32     _SP www-irs-gov-3280 999 33 Has Has NNP www-irs-gov-3280 999 34 Taxpayer Taxpayer NNP www-irs-gov-3280 999 35 complied comply VBD www-irs-gov-3280 999 36 with with IN www-irs-gov-3280 999 37 all all DT www-irs-gov-3280 999 38 APA apa NN www-irs-gov-3280 999 39 terms term NNS www-irs-gov-3280 999 40 and and CC www-irs-gov-3280 999 41 conditions condition NNS www-irs-gov-3280 999 42 ? ? . www-irs-gov-3280 1000 1 [ [ -LRB- www-irs-gov-3280 1000 2 ] ] -RRB- www-irs-gov-3280 1000 3 yes yes UH www-irs-gov-3280 1000 4 [ [ -LRB- www-irs-gov-3280 1000 5 ] ] -RRB- www-irs-gov-3280 1000 6 no no DT www-irs-gov-3280 1000 7     _SP www-irs-gov-3280 1000 8 Were be VBD www-irs-gov-3280 1000 9 all all PDT www-irs-gov-3280 1000 10 the the DT www-irs-gov-3280 1000 11 critical critical JJ www-irs-gov-3280 1000 12 assumptions assumption NNS www-irs-gov-3280 1000 13 met meet VBN www-irs-gov-3280 1000 14 ? ? . www-irs-gov-3280 1001 1 [ [ -LRB- www-irs-gov-3280 1001 2 ] ] -RRB- www-irs-gov-3280 1001 3 yes yes UH www-irs-gov-3280 1001 4 [ [ -LRB- www-irs-gov-3280 1001 5 ] ] -RRB- www-irs-gov-3280 1001 6 no no DT www-irs-gov-3280 1001 7     _SP www-irs-gov-3280 1001 8 Has have VBZ www-irs-gov-3280 1001 9 a a DT www-irs-gov-3280 1001 10 Primary Primary NNP www-irs-gov-3280 1001 11 Compensating Compensating NNP www-irs-gov-3280 1001 12 Adjustment Adjustment NNP www-irs-gov-3280 1001 13 been be VBN www-irs-gov-3280 1001 14 made make VBN www-irs-gov-3280 1001 15 in in IN www-irs-gov-3280 1001 16 any any DT www-irs-gov-3280 1001 17 APA APA NNP www-irs-gov-3280 1001 18 Year Year NNP www-irs-gov-3280 1001 19 covered cover VBN www-irs-gov-3280 1001 20 by by IN www-irs-gov-3280 1001 21 this this DT www-irs-gov-3280 1001 22 Annual Annual NNP www-irs-gov-3280 1001 23 Report Report NNP www-irs-gov-3280 1001 24 ? ? . www-irs-gov-3280 1002 1 [ [ -LRB- www-irs-gov-3280 1002 2 ] ] -RRB- www-irs-gov-3280 1002 3 yes yes UH www-irs-gov-3280 1002 4 [ [ -LRB- www-irs-gov-3280 1002 5 ] ] -RRB- www-irs-gov-3280 1002 6 no no UH www-irs-gov-3280 1002 7 If if IN www-irs-gov-3280 1002 8 yes yes UH www-irs-gov-3280 1002 9 , , , www-irs-gov-3280 1002 10 which which WDT www-irs-gov-3280 1002 11 year(s year(s NNP www-irs-gov-3280 1002 12 ) ) -RRB- www-irs-gov-3280 1002 13 : : : www-irs-gov-3280 1002 14 200 200 CD www-irs-gov-3280 1002 15 _ _ NNP www-irs-gov-3280 1002 16 _ _ NNP www-irs-gov-3280 1002 17 _ _ NNP www-irs-gov-3280 1002 18     _SP www-irs-gov-3280 1002 19 Have have VBP www-irs-gov-3280 1002 20 any any DT www-irs-gov-3280 1002 21 necessary necessary JJ www-irs-gov-3280 1002 22 Secondary secondary JJ www-irs-gov-3280 1002 23 Compensating Compensating NNP www-irs-gov-3280 1002 24 Adjustments Adjustments NNPS www-irs-gov-3280 1002 25 been be VBN www-irs-gov-3280 1002 26 made make VBN www-irs-gov-3280 1002 27 ? ? . www-irs-gov-3280 1003 1 [ [ -LRB- www-irs-gov-3280 1003 2 ] ] -RRB- www-irs-gov-3280 1003 3 yes yes UH www-irs-gov-3280 1003 4 [ [ -LRB- www-irs-gov-3280 1003 5 ] ] -RRB- www-irs-gov-3280 1003 6 no no DT www-irs-gov-3280 1003 7     _SP www-irs-gov-3280 1003 8 Did do VBD www-irs-gov-3280 1003 9 Taxpayer Taxpayer NNP www-irs-gov-3280 1003 10 elect elect VB www-irs-gov-3280 1003 11 APA APA NNP www-irs-gov-3280 1003 12 Revenue Revenue NNP www-irs-gov-3280 1003 13 Procedure Procedure NNP www-irs-gov-3280 1003 14 treatment treatment NN www-irs-gov-3280 1003 15 ? ? . www-irs-gov-3280 1004 1 [ [ -LRB- www-irs-gov-3280 1004 2 ] ] -RRB- www-irs-gov-3280 1004 3 yes yes UH www-irs-gov-3280 1004 4 [ [ -LRB- www-irs-gov-3280 1004 5 ] ] -RRB- www-irs-gov-3280 1004 6 no no DT www-irs-gov-3280 1004 7     _SP www-irs-gov-3280 1004 8 Any any DT www-irs-gov-3280 1004 9 change change NN www-irs-gov-3280 1004 10 to to IN www-irs-gov-3280 1004 11 the the DT www-irs-gov-3280 1004 12 entity entity NN www-irs-gov-3280 1004 13 classification classification NN www-irs-gov-3280 1004 14 of of IN www-irs-gov-3280 1004 15 a a DT www-irs-gov-3280 1004 16 party party NN www-irs-gov-3280 1004 17 to to IN www-irs-gov-3280 1004 18 the the DT www-irs-gov-3280 1004 19 APA apa NN www-irs-gov-3280 1004 20 ? ? . www-irs-gov-3280 1005 1 [ [ -LRB- www-irs-gov-3280 1005 2 ] ] -RRB- www-irs-gov-3280 1005 3 yes yes UH www-irs-gov-3280 1005 4 [ [ -LRB- www-irs-gov-3280 1005 5 ] ] -RRB- www-irs-gov-3280 1005 6 no no DT www-irs-gov-3280 1005 7     _SP www-irs-gov-3280 1005 8 Taxpayer Taxpayer NNP www-irs-gov-3280 1005 9 notice notice NN www-irs-gov-3280 1005 10 information information NN www-irs-gov-3280 1005 11 contained contain VBN www-irs-gov-3280 1005 12 in in IN www-irs-gov-3280 1005 13 the the DT www-irs-gov-3280 1005 14 APA APA NNP www-irs-gov-3280 1005 15 remains remain VBZ www-irs-gov-3280 1005 16 unchanged unchanged JJ www-irs-gov-3280 1005 17 ? ? . www-irs-gov-3280 1006 1 [ [ -LRB- www-irs-gov-3280 1006 2 ] ] -RRB- www-irs-gov-3280 1006 3 yes yes UH www-irs-gov-3280 1006 4 [ [ -LRB- www-irs-gov-3280 1006 5 ] ] -RRB- www-irs-gov-3280 1006 6 no no DT www-irs-gov-3280 1006 7     _SP www-irs-gov-3280 1006 8 Taxpayer Taxpayer NNP www-irs-gov-3280 1006 9 ’s ’s POS www-irs-gov-3280 1006 10 current current JJ www-irs-gov-3280 1006 11 US US NNP www-irs-gov-3280 1006 12 principal principal JJ www-irs-gov-3280 1006 13 place place NN www-irs-gov-3280 1006 14 of of IN www-irs-gov-3280 1006 15 business business NN www-irs-gov-3280 1006 16 : : : www-irs-gov-3280 1006 17 ( ( -LRB- www-irs-gov-3280 1006 18 City City NNP www-irs-gov-3280 1006 19 , , , www-irs-gov-3280 1006 20 State State NNP www-irs-gov-3280 1006 21 ) ) -RRB- www-irs-gov-3280 1006 22 _ _ NNP www-irs-gov-3280 1006 23 _ _ NNP www-irs-gov-3280 1006 24 _ _ NNP www-irs-gov-3280 1006 25 _ _ NNP www-irs-gov-3280 1006 26 _ _ NNP www-irs-gov-3280 1006 27 _ _ NNP www-irs-gov-3280 1006 28 _ _ NNP www-irs-gov-3280 1006 29 _ _ NNP www-irs-gov-3280 1006 30 _ _ NNP www-irs-gov-3280 1006 31 _ _ NNP www-irs-gov-3280 1006 32 _ _ NNP www-irs-gov-3280 1006 33 _ _ NNP www-irs-gov-3280 1006 34 _ _ NNP www-irs-gov-3280 1006 35 _ _ NNP www-irs-gov-3280 1006 36 _ _ NNP www-irs-gov-3280 1006 37 _ _ NNP www-irs-gov-3280 1006 38 _ _ NNP www-irs-gov-3280 1006 39 _ _ NNP www-irs-gov-3280 1006 40 _ _ NNP www-irs-gov-3280 1006 41 _ _ NNP www-irs-gov-3280 1006 42 _ _ NNP www-irs-gov-3280 1006 43 _ _ NNP www-irs-gov-3280 1006 44 _ _ NNP www-irs-gov-3280 1006 45 _ _ NNP www-irs-gov-3280 1006 46 _ _ NNP www-irs-gov-3280 1006 47 _ _ NNP www-irs-gov-3280 1006 48 _ _ NNP www-irs-gov-3280 1006 49 _ _ NNP www-irs-gov-3280 1006 50 _ _ NNP www-irs-gov-3280 1006 51 _ _ NNP www-irs-gov-3280 1006 52 _ _ NNP www-irs-gov-3280 1006 53 _ _ NNP www-irs-gov-3280 1006 54 _ _ NNP www-irs-gov-3280 1006 55 _ _ NNP www-irs-gov-3280 1006 56 _ _ NNP www-irs-gov-3280 1006 57 _ _ NNP www-irs-gov-3280 1006 58 _ _ NNP www-irs-gov-3280 1006 59 APA APA NNP www-irs-gov-3280 1006 60 Annual Annual NNP www-irs-gov-3280 1006 61 Report Report NNP www-irs-gov-3280 1006 62 Financial Financial NNP www-irs-gov-3280 1006 63 analysis analysis NN www-irs-gov-3280 1006 64 reflecting reflect VBG www-irs-gov-3280 1006 65 TPM TPM NNP www-irs-gov-3280 1006 66 calculations calculation NNS www-irs-gov-3280 1006 67 [ [ -LRB- www-irs-gov-3280 1006 68 ] ] -RRB- www-irs-gov-3280 1006 69 yes yes UH www-irs-gov-3280 1006 70 [ [ -LRB- www-irs-gov-3280 1006 71 ] ] -RRB- www-irs-gov-3280 1006 72 no no DT www-irs-gov-3280 1006 73 Checklist Checklist NNP www-irs-gov-3280 1006 74 of of IN www-irs-gov-3280 1006 75 Financial financial JJ www-irs-gov-3280 1006 76 statements statement NNS www-irs-gov-3280 1006 77 showing show VBG www-irs-gov-3280 1006 78 compliance compliance NN www-irs-gov-3280 1006 79 with with IN www-irs-gov-3280 1006 80 TPM(s TPM(s NNP www-irs-gov-3280 1006 81 ) ) -RRB- www-irs-gov-3280 1006 82 [ [ -LRB- www-irs-gov-3280 1006 83 ] ] -RRB- www-irs-gov-3280 1006 84 yes yes UH www-irs-gov-3280 1006 85 [ [ -LRB- www-irs-gov-3280 1006 86 ] ] -RRB- www-irs-gov-3280 1006 87 no no DT www-irs-gov-3280 1006 88 Key Key NNP www-irs-gov-3280 1006 89 Contents Contents NNPS www-irs-gov-3280 1006 90 Schedule Schedule NNP www-irs-gov-3280 1006 91 M–1 m–1 NN www-irs-gov-3280 1006 92 or or CC www-irs-gov-3280 1006 93 M–-3 m–-3 JJ www-irs-gov-3280 1006 94 book book NN www-irs-gov-3280 1006 95 - - HYPH www-irs-gov-3280 1006 96 tax tax NN www-irs-gov-3280 1006 97 differences difference NNS www-irs-gov-3280 1006 98 [ [ -LRB- www-irs-gov-3280 1006 99 ] ] -RRB- www-irs-gov-3280 1006 100 yes yes UH www-irs-gov-3280 1006 101 [ [ -LRB- www-irs-gov-3280 1006 102 ] ] -RRB- www-irs-gov-3280 1006 103 no no UH www-irs-gov-3280 1006 104 ( ( -LRB- www-irs-gov-3280 1006 105 to to TO www-irs-gov-3280 1006 106 be be VB www-irs-gov-3280 1006 107 completed complete VBN www-irs-gov-3280 1006 108 Current current JJ www-irs-gov-3280 1006 109 organizational organizational JJ www-irs-gov-3280 1006 110 chart chart NN www-irs-gov-3280 1006 111 of of IN www-irs-gov-3280 1006 112 relevant relevant JJ www-irs-gov-3280 1006 113 portion portion NN www-irs-gov-3280 1006 114 of of IN www-irs-gov-3280 1006 115 world world NN www-irs-gov-3280 1006 116 - - HYPH www-irs-gov-3280 1006 117 wide wide JJ www-irs-gov-3280 1006 118 group group NN www-irs-gov-3280 1006 119 [ [ -LRB- www-irs-gov-3280 1006 120 ] ] -RRB- www-irs-gov-3280 1006 121 yes yes UH www-irs-gov-3280 1006 122 [ [ -LRB- www-irs-gov-3280 1006 123 ] ] -RRB- www-irs-gov-3280 1006 124 no no UH www-irs-gov-3280 1006 125 by by IN www-irs-gov-3280 1006 126 the the DT www-irs-gov-3280 1006 127 Taxpayer Taxpayer NNP www-irs-gov-3280 1006 128 ) ) -RRB- www-irs-gov-3280 1006 129 Attach Attach NNP www-irs-gov-3280 1006 130 copy copy NN www-irs-gov-3280 1006 131 of of IN www-irs-gov-3280 1006 132 APA apa NN www-irs-gov-3280 1006 133 [ [ -LRB- www-irs-gov-3280 1006 134 ] ] -RRB- www-irs-gov-3280 1006 135 yes yes UH www-irs-gov-3280 1006 136 [ [ -LRB- www-irs-gov-3280 1006 137 ] ] -RRB- www-irs-gov-3280 1006 138 no no DT www-irs-gov-3280 1006 139     _SP www-irs-gov-3280 1006 140 Other Other NNP www-irs-gov-3280 1006 141 APA APA NNP www-irs-gov-3280 1006 142 records record NNS www-irs-gov-3280 1006 143 and and CC www-irs-gov-3280 1006 144 documents document NNS www-irs-gov-3280 1006 145 included include VBN www-irs-gov-3280 1006 146 : : : www-irs-gov-3280 1006 147                 _SP www-irs-gov-3280 1006 148 Contact Contact NNP www-irs-gov-3280 1006 149 Information Information NNP www-irs-gov-3280 1006 150 Authorized Authorized NNP www-irs-gov-3280 1006 151 Representative Representative NNP www-irs-gov-3280 1006 152 Phone Phone NNP www-irs-gov-3280 1006 153 Number Number NNP www-irs-gov-3280 1006 154 Affiliation Affiliation NNP www-irs-gov-3280 1006 155 and and CC www-irs-gov-3280 1006 156 Address Address NNP www-irs-gov-3280 1006 157                                             _SP www-irs-gov-3280 1006 158 APPENDIX APPENDIX NNP www-irs-gov-3280 1006 159 2 2 CD www-irs-gov-3280 1006 160 – – : www-irs-gov-3280 1006 161 APMA APMA NNP www-irs-gov-3280 1006 162 Contacts Contacts NNPS www-irs-gov-3280 1006 163 APMA APMA NNP www-irs-gov-3280 1006 164 LEADERSHIP LEADERSHIP NNP www-irs-gov-3280 1006 165 Director Director NNP www-irs-gov-3280 1006 166 McAlonan McAlonan NNP www-irs-gov-3280 1006 167 , , , www-irs-gov-3280 1006 168 Richard Richard NNP www-irs-gov-3280 1006 169 202 202 CD www-irs-gov-3280 1006 170 - - HYPH www-irs-gov-3280 1006 171 515 515 CD www-irs-gov-3280 1006 172 - - HYPH www-irs-gov-3280 1006 173 4706 4706 CD www-irs-gov-3280 1006 174 richard.j.mcalonanjr@irs.gov richard.j.mcalonanjr@irs.gov CD www-irs-gov-3280 1006 175 Deputy Deputy NNP www-irs-gov-3280 1006 176 Director Director NNP www-irs-gov-3280 1006 177 Dhawale Dhawale NNP www-irs-gov-3280 1006 178 , , , www-irs-gov-3280 1006 179 Hareesh Hareesh NNP www-irs-gov-3280 1006 180 202 202 CD www-irs-gov-3280 1006 181 - - HYPH www-irs-gov-3280 1006 182 515 515 CD www-irs-gov-3280 1006 183 - - HYPH www-irs-gov-3280 1006 184 4306 4306 CD www-irs-gov-3280 1006 185 hareesh.dhawale@irs.gov hareesh.dhawale@irs.gov NNP www-irs-gov-3280 1006 186 ECONOMISTS ECONOMISTS NNP www-irs-gov-3280 1006 187 Senior Senior NNP www-irs-gov-3280 1006 188 Manager Manager NNP www-irs-gov-3280 1006 189 Larson Larson NNP www-irs-gov-3280 1006 190 , , , www-irs-gov-3280 1006 191 Chuck Chuck NNP www-irs-gov-3280 1006 192 312 312 CD www-irs-gov-3280 1006 193 - - HYPH www-irs-gov-3280 1006 194 292 292 CD www-irs-gov-3280 1006 195 - - HYPH www-irs-gov-3280 1006 196 3663 3663 CD www-irs-gov-3280 1006 197 charles.r.larson@irs.gov charles.r.larson@irs.gov CD www-irs-gov-3280 1006 198 Senior Senior NNP www-irs-gov-3280 1006 199 Manager Manager NNP www-irs-gov-3280 1006 200 Thayer Thayer NNP www-irs-gov-3280 1006 201 , , , www-irs-gov-3280 1006 202 Victor Victor NNP www-irs-gov-3280 1006 203 949 949 CD www-irs-gov-3280 1006 204 - - HYPH www-irs-gov-3280 1006 205 360 360 CD www-irs-gov-3280 1006 206 - - HYPH www-irs-gov-3280 1006 207 3435 3435 CD www-irs-gov-3280 1006 208 victor.e.thayer@irs.gov victor.e.thayer@irs.gov CD www-irs-gov-3280 1006 209 AUSTRALIA AUSTRALIA NNP www-irs-gov-3280 1006 210 , , , www-irs-gov-3280 1006 211 AUSTRIA AUSTRIA NNP www-irs-gov-3280 1006 212 , , , www-irs-gov-3280 1006 213 GERMANY GERMANY NNP www-irs-gov-3280 1006 214 , , , www-irs-gov-3280 1006 215 ISRAEL ISRAEL NNP www-irs-gov-3280 1006 216 , , , www-irs-gov-3280 1006 217 JAPAN JAPAN NNP www-irs-gov-3280 1006 218 , , , www-irs-gov-3280 1006 219 KAZAKHSTAN KAZAKHSTAN NNP www-irs-gov-3280 1006 220 , , , www-irs-gov-3280 1006 221 NETHERLANDS NETHERLANDS NNP www-irs-gov-3280 1006 222 , , , www-irs-gov-3280 1006 223 NEW NEW NNP www-irs-gov-3280 1006 224 ZEALAND ZEALAND NNP www-irs-gov-3280 1006 225 , , , www-irs-gov-3280 1006 226 RUSSIA RUSSIA NNP www-irs-gov-3280 1006 227 & & CC www-irs-gov-3280 1006 228 UKRAINE UKRAINE NNP www-irs-gov-3280 1006 229 Senior Senior NNP www-irs-gov-3280 1006 230 Manager Manager NNP www-irs-gov-3280 1006 231 Cohen Cohen NNP www-irs-gov-3280 1006 232 , , , www-irs-gov-3280 1006 233 Judith Judith NNP www-irs-gov-3280 1006 234 202 202 CD www-irs-gov-3280 1006 235 - - HYPH www-irs-gov-3280 1006 236 515 515 CD www-irs-gov-3280 1006 237 - - HYPH www-irs-gov-3280 1006 238 4312 4312 CD www-irs-gov-3280 1006 239 judith.c.cohen@irs.gov judith.c.cohen@irs.gov CD www-irs-gov-3280 1006 240 CHINA CHINA NNP www-irs-gov-3280 1006 241 , , , www-irs-gov-3280 1006 242 INDONESIA INDONESIA NNP www-irs-gov-3280 1006 243 , , , www-irs-gov-3280 1006 244 JAPAN JAPAN NNP www-irs-gov-3280 1006 245 , , , www-irs-gov-3280 1006 246 SOUTH SOUTH NNP www-irs-gov-3280 1006 247 AFRICA AFRICA NNP www-irs-gov-3280 1006 248 & & CC www-irs-gov-3280 1006 249 THAILAND THAILAND NNP www-irs-gov-3280 1006 250 Senior Senior NNP www-irs-gov-3280 1006 251 Manager Manager NNP www-irs-gov-3280 1006 252 Rock Rock NNP www-irs-gov-3280 1006 253 , , , www-irs-gov-3280 1006 254 Peter Peter NNP www-irs-gov-3280 1006 255 415 415 CD www-irs-gov-3280 1006 256 - - HYPH www-irs-gov-3280 1006 257 547 547 CD www-irs-gov-3280 1006 258 - - HYPH www-irs-gov-3280 1006 259 3776 3776 CD www-irs-gov-3280 1006 260 peter.c.rock@irs.gov peter.c.rock@irs.gov NNP www-irs-gov-3280 1006 261 CANADA CANADA NNP www-irs-gov-3280 1006 262 , , , www-irs-gov-3280 1006 263 ITALY ITALY NNP www-irs-gov-3280 1006 264 & & CC www-irs-gov-3280 1006 265 LUXEMBOURG LUXEMBOURG NNP www-irs-gov-3280 1006 266 Senior Senior NNP www-irs-gov-3280 1006 267 Manager Manager NNP www-irs-gov-3280 1006 268 McOmber McOmber NNP www-irs-gov-3280 1006 269 , , , www-irs-gov-3280 1006 270 Jim Jim NNP www-irs-gov-3280 1006 271 202 202 CD www-irs-gov-3280 1006 272 - - HYPH www-irs-gov-3280 1006 273 515 515 CD www-irs-gov-3280 1006 274 - - HYPH www-irs-gov-3280 1006 275 4742 4742 CD www-irs-gov-3280 1006 276 james.b.mcomber2@irs.gov james.b.mcomber2@irs.gov NNP www-irs-gov-3280 1006 277 DENMARK DENMARK NNP www-irs-gov-3280 1006 278 , , , www-irs-gov-3280 1006 279 INDIA INDIA NNP www-irs-gov-3280 1006 280 , , , www-irs-gov-3280 1006 281 IRELAND IRELAND NNP www-irs-gov-3280 1006 282 , , , www-irs-gov-3280 1006 283 NORWAY NORWAY NNP www-irs-gov-3280 1006 284 , , , www-irs-gov-3280 1006 285 SWEDEN SWEDEN NNP www-irs-gov-3280 1006 286 , , , www-irs-gov-3280 1006 287 SWITZERLAND SWITZERLAND NNP www-irs-gov-3280 1006 288 & & CC www-irs-gov-3280 1006 289 UK UK NNP www-irs-gov-3280 1006 290 Senior Senior NNP www-irs-gov-3280 1006 291 Manager Manager NNP www-irs-gov-3280 1006 292 Hughes Hughes NNP www-irs-gov-3280 1006 293 , , , www-irs-gov-3280 1006 294 John John NNP www-irs-gov-3280 1006 295 202 202 CD www-irs-gov-3280 1006 296 - - HYPH www-irs-gov-3280 1006 297 515 515 CD www-irs-gov-3280 1006 298 - - HYPH www-irs-gov-3280 1006 299 4307 4307 CD www-irs-gov-3280 1006 300 john.c.hughes@irs.gov john.c.hughes@irs.gov NNP www-irs-gov-3280 1006 301 ARGENTINA ARGENTINA NNP www-irs-gov-3280 1006 302 , , , www-irs-gov-3280 1006 303 CANADA CANADA NNP www-irs-gov-3280 1006 304 , , , www-irs-gov-3280 1006 305 CARIBBEAN CARIBBEAN NNP www-irs-gov-3280 1006 306 , , , www-irs-gov-3280 1006 307 MEXICO MEXICO NNP www-irs-gov-3280 1006 308 , , , www-irs-gov-3280 1006 309 PORTUGAL PORTUGAL NNP www-irs-gov-3280 1006 310 , , , www-irs-gov-3280 1006 311 PUERTO PUERTO NNP www-irs-gov-3280 1006 312 RICO RICO NNP www-irs-gov-3280 1006 313 , , , www-irs-gov-3280 1006 314 SPAIN SPAIN NNP www-irs-gov-3280 1006 315 & & CC www-irs-gov-3280 1006 316 VENEZUELA VENEZUELA NNP www-irs-gov-3280 1006 317 Senior Senior NNP www-irs-gov-3280 1006 318 Manager Manager NNP www-irs-gov-3280 1006 319 Wood Wood NNP www-irs-gov-3280 1006 320 , , , www-irs-gov-3280 1006 321 Kenneth Kenneth NNP www-irs-gov-3280 1006 322 202 202 CD www-irs-gov-3280 1006 323 - - HYPH www-irs-gov-3280 1006 324 515 515 CD www-irs-gov-3280 1006 325 - - HYPH www-irs-gov-3280 1006 326 4736 4736 CD www-irs-gov-3280 1006 327 kenneth.w.wood@irs.gov kenneth.w.wood@irs.gov NNP www-irs-gov-3280 1006 328 BELGIUM BELGIUM NNP www-irs-gov-3280 1006 329 , , , www-irs-gov-3280 1006 330 CANADA CANADA NNP www-irs-gov-3280 1006 331 , , , www-irs-gov-3280 1006 332 FRANCE FRANCE NNP www-irs-gov-3280 1006 333 , , , www-irs-gov-3280 1006 334 GREECE GREECE NNP www-irs-gov-3280 1006 335 , , , www-irs-gov-3280 1006 336 HUNGARY HUNGARY NNP www-irs-gov-3280 1006 337 , , , www-irs-gov-3280 1006 338 ROMANIA ROMANIA NNP www-irs-gov-3280 1006 339 & & CC www-irs-gov-3280 1006 340 TURKEY TURKEY NNP www-irs-gov-3280 1006 341 Senior Senior NNP www-irs-gov-3280 1006 342 Manager Manager NNP www-irs-gov-3280 1006 343 Fouts Fouts NNP www-irs-gov-3280 1006 344 , , , www-irs-gov-3280 1006 345 Patricia Patricia NNP www-irs-gov-3280 1006 346 202 202 CD www-irs-gov-3280 1006 347 - - HYPH www-irs-gov-3280 1006 348 515 515 CD www-irs-gov-3280 1006 349 - - HYPH www-irs-gov-3280 1006 350 4740 4740 CD www-irs-gov-3280 1006 351 patricia.a.fouts@irs.gov patricia.a.fouts@irs.gov CD www-irs-gov-3280 1006 352 GUAM GUAM NNP www-irs-gov-3280 1006 353 , , , www-irs-gov-3280 1006 354 JAPAN JAPAN NNP www-irs-gov-3280 1006 355 , , , www-irs-gov-3280 1006 356 KOREA KOREA NNP www-irs-gov-3280 1006 357 , , , www-irs-gov-3280 1006 358 MOROCCO MOROCCO NNP www-irs-gov-3280 1006 359 & & CC www-irs-gov-3280 1006 360 PHILIPPINES PHILIPPINES NNP www-irs-gov-3280 1006 361 Senior Senior NNP www-irs-gov-3280 1006 362 Manager Manager NNP www-irs-gov-3280 1006 363 Bracken Bracken NNP www-irs-gov-3280 1006 364 , , , www-irs-gov-3280 1006 365 Dennis Dennis NNP www-irs-gov-3280 1006 366 310 310 CD www-irs-gov-3280 1006 367 - - HYPH www-irs-gov-3280 1006 368 414 414 CD www-irs-gov-3280 1006 369 - - HYPH www-irs-gov-3280 1006 370 3617 3617 CD www-irs-gov-3280 1006 371 dennis.j.bracken@irs.gov dennis.j.bracken@irs.gov CD www-irs-gov-3280 1006 372             _SP www-irs-gov-3280 1006 373 As As NNP www-irs-gov-3280 1006 374 of of IN www-irs-gov-3280 1006 375 March March NNP www-irs-gov-3280 1006 376 27 27 CD www-irs-gov-3280 1006 377 , , , www-irs-gov-3280 1006 378 2014 2014 CD www-irs-gov-3280 1006 379     _SP www-irs-gov-3280 1006 380 [ [ -LRB- www-irs-gov-3280 1006 381 1 1 CD www-irs-gov-3280 1006 382 ] ] -RRB- www-irs-gov-3280 1006 383 Not not RB www-irs-gov-3280 1006 384 all all DT www-irs-gov-3280 1006 385 APAs apa NNS www-irs-gov-3280 1006 386 executed execute VBN www-irs-gov-3280 1006 387 in in IN www-irs-gov-3280 1006 388 2013 2013 CD www-irs-gov-3280 1006 389 included include VBD www-irs-gov-3280 1006 390 a a DT www-irs-gov-3280 1006 391 tested test VBN www-irs-gov-3280 1006 392 party party NN www-irs-gov-3280 1006 393 . . . www-irs-gov-3280 1007 1 [ [ -LRB- www-irs-gov-3280 1007 2 2 2 LS www-irs-gov-3280 1007 3 ] ] -RRB- www-irs-gov-3280 1007 4 Treas trea NNS www-irs-gov-3280 1007 5 . . . www-irs-gov-3280 1008 1 Reg reg NN www-irs-gov-3280 1008 2 . . . www-irs-gov-3280 1009 1 § § ADD www-irs-gov-3280 1009 2 1.482–5(b)(4)(ii)(A 1.482–5(b)(4)(ii)(a CD www-irs-gov-3280 1009 3 ) ) -RRB- www-irs-gov-3280 1009 4 . . . www-irs-gov-3280 1010 1 [ [ -LRB- www-irs-gov-3280 1010 2 3 3 LS www-irs-gov-3280 1010 3 ] ] -RRB- www-irs-gov-3280 1010 4 Treas trea NNS www-irs-gov-3280 1010 5 . . . www-irs-gov-3280 1011 1 Reg reg NN www-irs-gov-3280 1011 2 . . . www-irs-gov-3280 1012 1 § § ADD www-irs-gov-3280 1012 2 1.482–5(b)(4)(ii)(B 1.482–5(b)(4)(ii)(b CD www-irs-gov-3280 1012 3 ) ) -RRB- www-irs-gov-3280 1012 4 . . . www-irs-gov-3280 1013 1 [ [ -LRB- www-irs-gov-3280 1013 2 4 4 CD www-irs-gov-3280 1013 3 ] ] -RRB- www-irs-gov-3280 1013 4 Before before IN www-irs-gov-3280 1013 5 the the DT www-irs-gov-3280 1013 6 merger merger NN www-irs-gov-3280 1013 7 , , , www-irs-gov-3280 1013 8 a a DT www-irs-gov-3280 1013 9 developed develop VBN www-irs-gov-3280 1013 10 APA apa NN www-irs-gov-3280 1013 11 position position NN www-irs-gov-3280 1013 12 was be VBD www-irs-gov-3280 1013 13 “ " `` www-irs-gov-3280 1013 14 handed hand VBN www-irs-gov-3280 1013 15 off off RP www-irs-gov-3280 1013 16 ” " '' www-irs-gov-3280 1013 17 from from IN www-irs-gov-3280 1013 18 an an DT www-irs-gov-3280 1013 19 APA APA NNP www-irs-gov-3280 1013 20 team team NN www-irs-gov-3280 1013 21 leader leader NN www-irs-gov-3280 1013 22 to to IN www-irs-gov-3280 1013 23 a a DT www-irs-gov-3280 1013 24 USCA USCA NNP www-irs-gov-3280 1013 25 analyst analyst NN www-irs-gov-3280 1013 26 who who WP www-irs-gov-3280 1013 27 would would MD www-irs-gov-3280 1013 28 then then RB www-irs-gov-3280 1013 29 discuss discuss VB www-irs-gov-3280 1013 30 the the DT www-irs-gov-3280 1013 31 case case NN www-irs-gov-3280 1013 32 with with IN www-irs-gov-3280 1013 33 the the DT www-irs-gov-3280 1013 34 treaty treaty NN www-irs-gov-3280 1013 35 partner partner NN www-irs-gov-3280 1013 36 . . . www-irs-gov-3280 1014 1 When when WRB www-irs-gov-3280 1014 2 the the DT www-irs-gov-3280 1014 3 USCA USCA NNP www-irs-gov-3280 1014 4 office office NN www-irs-gov-3280 1014 5 reached reach VBD www-irs-gov-3280 1014 6 agreement agreement NN www-irs-gov-3280 1014 7 with with IN www-irs-gov-3280 1014 8 the the DT www-irs-gov-3280 1014 9 treaty treaty NN www-irs-gov-3280 1014 10 partner partner NN www-irs-gov-3280 1014 11 and and CC www-irs-gov-3280 1014 12 entered enter VBD www-irs-gov-3280 1014 13 into into IN www-irs-gov-3280 1014 14 a a DT www-irs-gov-3280 1014 15 mutual mutual JJ www-irs-gov-3280 1014 16 agreement agreement NN www-irs-gov-3280 1014 17 under under IN www-irs-gov-3280 1014 18 the the DT www-irs-gov-3280 1014 19 treaty treaty NN www-irs-gov-3280 1014 20 , , , www-irs-gov-3280 1014 21 the the DT www-irs-gov-3280 1014 22 agreement agreement NN www-irs-gov-3280 1014 23 was be VBD www-irs-gov-3280 1014 24 “ " `` www-irs-gov-3280 1014 25 handed hand VBN www-irs-gov-3280 1014 26 off off RP www-irs-gov-3280 1014 27 ” " '' www-irs-gov-3280 1014 28 from from IN www-irs-gov-3280 1014 29 the the DT www-irs-gov-3280 1014 30 USCA USCA NNP www-irs-gov-3280 1014 31 analyst analyst NN www-irs-gov-3280 1014 32 back back RB www-irs-gov-3280 1014 33 to to IN www-irs-gov-3280 1014 34 the the DT www-irs-gov-3280 1014 35 APA APA NNP www-irs-gov-3280 1014 36 Director Director NNP www-irs-gov-3280 1014 37 and and CC www-irs-gov-3280 1014 38 team team NN www-irs-gov-3280 1014 39 leader leader NN www-irs-gov-3280 1014 40 to to TO www-irs-gov-3280 1014 41 draft draft VB www-irs-gov-3280 1014 42 the the DT www-irs-gov-3280 1014 43 domestic domestic JJ www-irs-gov-3280 1014 44 APA apa NN www-irs-gov-3280 1014 45 . . . www-irs-gov-3280 1015 1 [ [ -LRB- www-irs-gov-3280 1015 2 5 5 CD www-irs-gov-3280 1015 3 ] ] -RRB- www-irs-gov-3280 1015 4 For for IN www-irs-gov-3280 1015 5 example example NN www-irs-gov-3280 1015 6 , , , www-irs-gov-3280 1015 7 APMA APMA NNP www-irs-gov-3280 1015 8 would would MD www-irs-gov-3280 1015 9 send send VB www-irs-gov-3280 1015 10 a a DT www-irs-gov-3280 1015 11 draft draft NN www-irs-gov-3280 1015 12 APA apa NN www-irs-gov-3280 1015 13 to to IN www-irs-gov-3280 1015 14 the the DT www-irs-gov-3280 1015 15 taxpayer taxpayer NN www-irs-gov-3280 1015 16 in in IN www-irs-gov-3280 1015 17 advance advance NN www-irs-gov-3280 1015 18 of of IN www-irs-gov-3280 1015 19 receiving receive VBG www-irs-gov-3280 1015 20 the the DT www-irs-gov-3280 1015 21 signed sign VBN www-irs-gov-3280 1015 22 agreement agreement NN www-irs-gov-3280 1015 23 from from IN www-irs-gov-3280 1015 24 the the DT www-irs-gov-3280 1015 25 treaty treaty NN www-irs-gov-3280 1015 26 partner partner NN www-irs-gov-3280 1015 27 . . . www-irs-gov-3280 1016 1 Announcement announcement NN www-irs-gov-3280 1016 2 2014–15 2014–15 CD www-irs-gov-3280 1016 3 Application Application NNP www-irs-gov-3280 1016 4 of of IN www-irs-gov-3280 1016 5 One one CD www-irs-gov-3280 1016 6 - - HYPH www-irs-gov-3280 1016 7 Per Per NNP www-irs-gov-3280 1016 8 - - HYPH www-irs-gov-3280 1016 9 Year Year NNP www-irs-gov-3280 1016 10 Limit Limit NNP www-irs-gov-3280 1016 11 on on IN www-irs-gov-3280 1016 12 IRA IRA NNP www-irs-gov-3280 1016 13 Rollovers rollover NNS www-irs-gov-3280 1016 14 This this DT www-irs-gov-3280 1016 15 announcement announcement NN www-irs-gov-3280 1016 16 addresses address VBZ www-irs-gov-3280 1016 17 the the DT www-irs-gov-3280 1016 18 application application NN www-irs-gov-3280 1016 19 to to IN www-irs-gov-3280 1016 20 Individual Individual NNP www-irs-gov-3280 1016 21 Retirement Retirement NNP www-irs-gov-3280 1016 22 Accounts Accounts NNPS www-irs-gov-3280 1016 23 and and CC www-irs-gov-3280 1016 24 Individual Individual NNP www-irs-gov-3280 1016 25 Retirement Retirement NNP www-irs-gov-3280 1016 26 Annuities Annuities NNPS www-irs-gov-3280 1016 27 ( ( -LRB- www-irs-gov-3280 1016 28 collectively collectively RB www-irs-gov-3280 1016 29 , , , www-irs-gov-3280 1016 30 “ " `` www-irs-gov-3280 1016 31 IRAs IRAs NNPS www-irs-gov-3280 1016 32 ” " '' www-irs-gov-3280 1016 33 ) ) -RRB- www-irs-gov-3280 1016 34 of of IN www-irs-gov-3280 1016 35 the the DT www-irs-gov-3280 1016 36 one one CD www-irs-gov-3280 1016 37 - - HYPH www-irs-gov-3280 1016 38 rollover rollover NN www-irs-gov-3280 1016 39 - - HYPH www-irs-gov-3280 1016 40 per per IN www-irs-gov-3280 1016 41 - - HYPH www-irs-gov-3280 1016 42 year year NN www-irs-gov-3280 1016 43 limitation limitation NN www-irs-gov-3280 1016 44 of of IN www-irs-gov-3280 1016 45 § § CD www-irs-gov-3280 1016 46 408(d)(3)(B 408(d)(3)(b CD www-irs-gov-3280 1016 47 ) ) -RRB- www-irs-gov-3280 1016 48 of of IN www-irs-gov-3280 1016 49 the the DT www-irs-gov-3280 1016 50 Internal Internal NNP www-irs-gov-3280 1016 51 Revenue Revenue NNP www-irs-gov-3280 1016 52 Code Code NNP www-irs-gov-3280 1016 53 and and CC www-irs-gov-3280 1016 54 provides provide VBZ www-irs-gov-3280 1016 55 transition transition NN www-irs-gov-3280 1016 56 relief relief NN www-irs-gov-3280 1016 57 for for IN www-irs-gov-3280 1016 58 owners owner NNS www-irs-gov-3280 1016 59 of of IN www-irs-gov-3280 1016 60 IRAs ira NNS www-irs-gov-3280 1016 61 . . . www-irs-gov-3280 1017 1 Section section NN www-irs-gov-3280 1017 2 408(d)(3)(A)(i 408(d)(3)(a)(i CD www-irs-gov-3280 1017 3 ) ) -RRB- www-irs-gov-3280 1017 4 provides provide VBZ www-irs-gov-3280 1017 5 generally generally RB www-irs-gov-3280 1017 6 that that IN www-irs-gov-3280 1017 7 any any DT www-irs-gov-3280 1017 8 amount amount NN www-irs-gov-3280 1017 9 distributed distribute VBN www-irs-gov-3280 1017 10 from from IN www-irs-gov-3280 1017 11 an an DT www-irs-gov-3280 1017 12 IRA IRA NNP www-irs-gov-3280 1017 13 will will MD www-irs-gov-3280 1017 14 not not RB www-irs-gov-3280 1017 15 be be VB www-irs-gov-3280 1017 16 included include VBN www-irs-gov-3280 1017 17 in in IN www-irs-gov-3280 1017 18 the the DT www-irs-gov-3280 1017 19 gross gross JJ www-irs-gov-3280 1017 20 income income NN www-irs-gov-3280 1017 21 of of IN www-irs-gov-3280 1017 22 the the DT www-irs-gov-3280 1017 23 distributee distributee NN www-irs-gov-3280 1017 24 to to IN www-irs-gov-3280 1017 25 the the DT www-irs-gov-3280 1017 26 extent extent NN www-irs-gov-3280 1017 27 the the DT www-irs-gov-3280 1017 28 amount amount NN www-irs-gov-3280 1017 29 is be VBZ www-irs-gov-3280 1017 30 paid pay VBN www-irs-gov-3280 1017 31 into into IN www-irs-gov-3280 1017 32 an an DT www-irs-gov-3280 1017 33 IRA IRA NNP www-irs-gov-3280 1017 34 for for IN www-irs-gov-3280 1017 35 the the DT www-irs-gov-3280 1017 36 benefit benefit NN www-irs-gov-3280 1017 37 of of IN www-irs-gov-3280 1017 38 the the DT www-irs-gov-3280 1017 39 distributee distributee NN www-irs-gov-3280 1017 40 no no RB www-irs-gov-3280 1017 41 later later RB www-irs-gov-3280 1017 42 than than IN www-irs-gov-3280 1017 43 60 60 CD www-irs-gov-3280 1017 44 days day NNS www-irs-gov-3280 1017 45 after after IN www-irs-gov-3280 1017 46 the the DT www-irs-gov-3280 1017 47 distributee distributee NN www-irs-gov-3280 1017 48 receives receive VBZ www-irs-gov-3280 1017 49 the the DT www-irs-gov-3280 1017 50 distribution distribution NN www-irs-gov-3280 1017 51 . . . www-irs-gov-3280 1018 1 Section section NN www-irs-gov-3280 1018 2 408(d)(3)(B 408(d)(3)(b CD www-irs-gov-3280 1018 3 ) ) -RRB- www-irs-gov-3280 1018 4 provides provide VBZ www-irs-gov-3280 1018 5 that that IN www-irs-gov-3280 1018 6 an an DT www-irs-gov-3280 1018 7 individual individual NN www-irs-gov-3280 1018 8 is be VBZ www-irs-gov-3280 1018 9 permitted permit VBN www-irs-gov-3280 1018 10 to to TO www-irs-gov-3280 1018 11 make make VB www-irs-gov-3280 1018 12 only only RB www-irs-gov-3280 1018 13 one one CD www-irs-gov-3280 1018 14 rollover rollover NN www-irs-gov-3280 1018 15 described describe VBN www-irs-gov-3280 1018 16 in in IN www-irs-gov-3280 1018 17 the the DT www-irs-gov-3280 1018 18 preceding precede VBG www-irs-gov-3280 1018 19 sentence sentence NN www-irs-gov-3280 1018 20 in in IN www-irs-gov-3280 1018 21 any any DT www-irs-gov-3280 1018 22 1-year 1-year CD www-irs-gov-3280 1018 23 period period NN www-irs-gov-3280 1018 24 . . . www-irs-gov-3280 1019 1 Proposed propose VBN www-irs-gov-3280 1019 2 Regulation Regulation NNP www-irs-gov-3280 1019 3 § § CD www-irs-gov-3280 1019 4 1.408–4(b)(4)(ii 1.408–4(b)(4)(ii CD www-irs-gov-3280 1019 5 ) ) -RRB- www-irs-gov-3280 1019 6 and and CC www-irs-gov-3280 1019 7 IRS IRS NNP www-irs-gov-3280 1019 8 Publication Publication NNP www-irs-gov-3280 1019 9 590 590 CD www-irs-gov-3280 1019 10 , , , www-irs-gov-3280 1019 11 Individual Individual NNP www-irs-gov-3280 1019 12 Retirement Retirement NNP www-irs-gov-3280 1019 13 Arrangements Arrangements NNPS www-irs-gov-3280 1019 14 ( ( -LRB- www-irs-gov-3280 1019 15 IRAs IRAs NNPS www-irs-gov-3280 1019 16 ) ) -RRB- www-irs-gov-3280 1019 17 , , , www-irs-gov-3280 1019 18 provide provide VBP www-irs-gov-3280 1019 19 that that IN www-irs-gov-3280 1019 20 this this DT www-irs-gov-3280 1019 21 limitation limitation NN www-irs-gov-3280 1019 22 is be VBZ www-irs-gov-3280 1019 23 applied apply VBN www-irs-gov-3280 1019 24 on on IN www-irs-gov-3280 1019 25 an an DT www-irs-gov-3280 1019 26 IRA IRA NNP www-irs-gov-3280 1019 27 - - HYPH www-irs-gov-3280 1019 28 by by IN www-irs-gov-3280 1019 29 - - HYPH www-irs-gov-3280 1019 30 IRA IRA NNP www-irs-gov-3280 1019 31 basis basis NN www-irs-gov-3280 1019 32 . . . www-irs-gov-3280 1020 1 However however RB www-irs-gov-3280 1020 2 , , , www-irs-gov-3280 1020 3 a a DT www-irs-gov-3280 1020 4 recent recent JJ www-irs-gov-3280 1020 5 Tax Tax NNP www-irs-gov-3280 1020 6 Court Court NNP www-irs-gov-3280 1020 7 opinion opinion NN www-irs-gov-3280 1020 8 , , , www-irs-gov-3280 1020 9 Bobrow Bobrow NNP www-irs-gov-3280 1020 10 v. v. IN www-irs-gov-3280 1020 11 Commissioner Commissioner NNP www-irs-gov-3280 1020 12 , , , www-irs-gov-3280 1020 13 T.C. T.C. NNP www-irs-gov-3280 1021 1 Memo Memo NNP www-irs-gov-3280 1021 2 . . . www-irs-gov-3280 1022 1 2014 2014 CD www-irs-gov-3280 1022 2 - - SYM www-irs-gov-3280 1022 3 21 21 CD www-irs-gov-3280 1022 4 , , , www-irs-gov-3280 1022 5 held hold VBD www-irs-gov-3280 1022 6 that that IN www-irs-gov-3280 1022 7 the the DT www-irs-gov-3280 1022 8 limitation limitation NN www-irs-gov-3280 1022 9 applies apply VBZ www-irs-gov-3280 1022 10 on on IN www-irs-gov-3280 1022 11 an an DT www-irs-gov-3280 1022 12 aggregate aggregate JJ www-irs-gov-3280 1022 13 basis basis NN www-irs-gov-3280 1022 14 , , , www-irs-gov-3280 1022 15 meaning mean VBG www-irs-gov-3280 1022 16 that that IN www-irs-gov-3280 1022 17 an an DT www-irs-gov-3280 1022 18 individual individual NN www-irs-gov-3280 1022 19 could could MD www-irs-gov-3280 1022 20 not not RB www-irs-gov-3280 1022 21 make make VB www-irs-gov-3280 1022 22 an an DT www-irs-gov-3280 1022 23 IRA IRA NNP www-irs-gov-3280 1022 24 - - HYPH www-irs-gov-3280 1022 25 to to IN www-irs-gov-3280 1022 26 - - HYPH www-irs-gov-3280 1022 27 IRA IRA NNP www-irs-gov-3280 1022 28 rollover rollover NN www-irs-gov-3280 1022 29 if if IN www-irs-gov-3280 1022 30 he -PRON- PRP www-irs-gov-3280 1022 31 or or CC www-irs-gov-3280 1022 32 she -PRON- PRP www-irs-gov-3280 1022 33 had have VBD www-irs-gov-3280 1022 34 made make VBN www-irs-gov-3280 1022 35 such such PDT www-irs-gov-3280 1022 36 a a DT www-irs-gov-3280 1022 37 rollover rollover NN www-irs-gov-3280 1022 38 involving involve VBG www-irs-gov-3280 1022 39 any any DT www-irs-gov-3280 1022 40 of of IN www-irs-gov-3280 1022 41 the the DT www-irs-gov-3280 1022 42 individual individual NN www-irs-gov-3280 1022 43 ’s ’s POS www-irs-gov-3280 1022 44 IRAs ira NNS www-irs-gov-3280 1022 45 in in IN www-irs-gov-3280 1022 46 the the DT www-irs-gov-3280 1022 47 preceding precede VBG www-irs-gov-3280 1022 48 1-year 1-year CD www-irs-gov-3280 1022 49 period period NN www-irs-gov-3280 1022 50 . . . www-irs-gov-3280 1023 1 The the DT www-irs-gov-3280 1023 2 IRS IRS NNP www-irs-gov-3280 1023 3 anticipates anticipate VBZ www-irs-gov-3280 1023 4 that that IN www-irs-gov-3280 1023 5 it -PRON- PRP www-irs-gov-3280 1023 6 will will MD www-irs-gov-3280 1023 7 follow follow VB www-irs-gov-3280 1023 8 the the DT www-irs-gov-3280 1023 9 interpretation interpretation NN www-irs-gov-3280 1023 10 of of IN www-irs-gov-3280 1023 11 § § CD www-irs-gov-3280 1023 12 408(d)(3)(B 408(d)(3)(b CD www-irs-gov-3280 1023 13 ) ) -RRB- www-irs-gov-3280 1023 14 in in IN www-irs-gov-3280 1023 15 Bobrow Bobrow NNP www-irs-gov-3280 1023 16 and and CC www-irs-gov-3280 1023 17 , , , www-irs-gov-3280 1023 18 accordingly accordingly RB www-irs-gov-3280 1023 19 , , , www-irs-gov-3280 1023 20 intends intend VBZ www-irs-gov-3280 1023 21 to to TO www-irs-gov-3280 1023 22 withdraw withdraw VB www-irs-gov-3280 1023 23 the the DT www-irs-gov-3280 1023 24 proposed propose VBN www-irs-gov-3280 1023 25 regulation regulation NN www-irs-gov-3280 1023 26 and and CC www-irs-gov-3280 1023 27 revise revise NN www-irs-gov-3280 1023 28 Publication publication NN www-irs-gov-3280 1023 29 590 590 CD www-irs-gov-3280 1023 30 to to IN www-irs-gov-3280 1023 31 the the DT www-irs-gov-3280 1023 32 extent extent NN www-irs-gov-3280 1023 33 needed need VBN www-irs-gov-3280 1023 34 to to TO www-irs-gov-3280 1023 35 follow follow VB www-irs-gov-3280 1023 36 that that DT www-irs-gov-3280 1023 37 interpretation interpretation NN www-irs-gov-3280 1023 38 . . . www-irs-gov-3280 1024 1 These these DT www-irs-gov-3280 1024 2 actions action NNS www-irs-gov-3280 1024 3 by by IN www-irs-gov-3280 1024 4 the the DT www-irs-gov-3280 1024 5 IRS IRS NNP www-irs-gov-3280 1024 6 will will MD www-irs-gov-3280 1024 7 not not RB www-irs-gov-3280 1024 8 affect affect VB www-irs-gov-3280 1024 9 the the DT www-irs-gov-3280 1024 10 ability ability NN www-irs-gov-3280 1024 11 of of IN www-irs-gov-3280 1024 12 an an DT www-irs-gov-3280 1024 13 IRA IRA NNP www-irs-gov-3280 1024 14 owner owner NN www-irs-gov-3280 1024 15 to to TO www-irs-gov-3280 1024 16 transfer transfer VB www-irs-gov-3280 1024 17 funds fund NNS www-irs-gov-3280 1024 18 from from IN www-irs-gov-3280 1024 19 one one CD www-irs-gov-3280 1024 20 IRA IRA NNP www-irs-gov-3280 1024 21 trustee trustee NN www-irs-gov-3280 1024 22 directly directly RB www-irs-gov-3280 1024 23 to to IN www-irs-gov-3280 1024 24 another another DT www-irs-gov-3280 1024 25 , , , www-irs-gov-3280 1024 26 because because IN www-irs-gov-3280 1024 27 such such PDT www-irs-gov-3280 1024 28 a a DT www-irs-gov-3280 1024 29 transfer transfer NN www-irs-gov-3280 1024 30 is be VBZ www-irs-gov-3280 1024 31 not not RB www-irs-gov-3280 1024 32 a a DT www-irs-gov-3280 1024 33 rollover rollover NN www-irs-gov-3280 1024 34 and and CC www-irs-gov-3280 1024 35 , , , www-irs-gov-3280 1024 36 therefore therefore RB www-irs-gov-3280 1024 37 , , , www-irs-gov-3280 1024 38 is be VBZ www-irs-gov-3280 1024 39 not not RB www-irs-gov-3280 1024 40 subject subject JJ www-irs-gov-3280 1024 41 to to IN www-irs-gov-3280 1024 42 the the DT www-irs-gov-3280 1024 43 one one CD www-irs-gov-3280 1024 44 - - HYPH www-irs-gov-3280 1024 45 rollover rollover NN www-irs-gov-3280 1024 46 - - HYPH www-irs-gov-3280 1024 47 per per IN www-irs-gov-3280 1024 48 - - HYPH www-irs-gov-3280 1024 49 year year NN www-irs-gov-3280 1024 50 limitation limitation NN www-irs-gov-3280 1024 51 of of IN www-irs-gov-3280 1024 52 § § CD www-irs-gov-3280 1024 53 408(d)(3)(B 408(d)(3)(b CD www-irs-gov-3280 1024 54 ) ) -RRB- www-irs-gov-3280 1024 55 . . . www-irs-gov-3280 1025 1 See see VB www-irs-gov-3280 1025 2 Rev. Rev. NNP www-irs-gov-3280 1026 1 Rul rul NN www-irs-gov-3280 1026 2 . . . www-irs-gov-3280 1027 1 78–406 78–406 NNP www-irs-gov-3280 1027 2 , , , www-irs-gov-3280 1027 3 1978–2 1978–2 CD www-irs-gov-3280 1027 4 C.B. C.B. NNP www-irs-gov-3280 1028 1 157 157 CD www-irs-gov-3280 1028 2 . . . www-irs-gov-3280 1029 1 The the DT www-irs-gov-3280 1029 2 IRS IRS NNP www-irs-gov-3280 1029 3 has have VBZ www-irs-gov-3280 1029 4 received receive VBN www-irs-gov-3280 1029 5 comments comment NNS www-irs-gov-3280 1029 6 about about IN www-irs-gov-3280 1029 7 the the DT www-irs-gov-3280 1029 8 administrative administrative JJ www-irs-gov-3280 1029 9 challenges challenge NNS www-irs-gov-3280 1029 10 presented present VBN www-irs-gov-3280 1029 11 by by IN www-irs-gov-3280 1029 12 the the DT www-irs-gov-3280 1029 13 Bobrow Bobrow NNP www-irs-gov-3280 1029 14 interpretation interpretation NN www-irs-gov-3280 1029 15 of of IN www-irs-gov-3280 1029 16 § § CD www-irs-gov-3280 1029 17 408(d)(3)(B 408(d)(3)(b CD www-irs-gov-3280 1029 18 ) ) -RRB- www-irs-gov-3280 1029 19 . . . www-irs-gov-3280 1030 1 The the DT www-irs-gov-3280 1030 2 IRS IRS NNP www-irs-gov-3280 1030 3 understands understand VBZ www-irs-gov-3280 1030 4 that that IN www-irs-gov-3280 1030 5 adoption adoption NN www-irs-gov-3280 1030 6 of of IN www-irs-gov-3280 1030 7 the the DT www-irs-gov-3280 1030 8 Tax Tax NNP www-irs-gov-3280 1030 9 Court Court NNP www-irs-gov-3280 1030 10 ’s ’s POS www-irs-gov-3280 1030 11 interpretation interpretation NN www-irs-gov-3280 1030 12 of of IN www-irs-gov-3280 1030 13 the the DT www-irs-gov-3280 1030 14 statute statute NN www-irs-gov-3280 1030 15 will will MD www-irs-gov-3280 1030 16 require require VB www-irs-gov-3280 1030 17 IRA IRA NNP www-irs-gov-3280 1030 18 trustees trustee NNS www-irs-gov-3280 1030 19 to to TO www-irs-gov-3280 1030 20 make make VB www-irs-gov-3280 1030 21 changes change NNS www-irs-gov-3280 1030 22 in in IN www-irs-gov-3280 1030 23 the the DT www-irs-gov-3280 1030 24 processing processing NN www-irs-gov-3280 1030 25 of of IN www-irs-gov-3280 1030 26 IRA IRA NNP www-irs-gov-3280 1030 27 rollovers rollover NNS www-irs-gov-3280 1030 28 and and CC www-irs-gov-3280 1030 29 in in IN www-irs-gov-3280 1030 30 IRA IRA NNP www-irs-gov-3280 1030 31 disclosure disclosure NN www-irs-gov-3280 1030 32 documents document NNS www-irs-gov-3280 1030 33 , , , www-irs-gov-3280 1030 34 which which WDT www-irs-gov-3280 1030 35 will will MD www-irs-gov-3280 1030 36 take take VB www-irs-gov-3280 1030 37 time time NN www-irs-gov-3280 1030 38 to to TO www-irs-gov-3280 1030 39 implement implement VB www-irs-gov-3280 1030 40 . . . www-irs-gov-3280 1031 1 Accordingly accordingly RB www-irs-gov-3280 1031 2 , , , www-irs-gov-3280 1031 3 the the DT www-irs-gov-3280 1031 4 IRS IRS NNP www-irs-gov-3280 1031 5 will will MD www-irs-gov-3280 1031 6 not not RB www-irs-gov-3280 1031 7 apply apply VB www-irs-gov-3280 1031 8 the the DT www-irs-gov-3280 1031 9 Bobrow Bobrow NNP www-irs-gov-3280 1031 10 interpretation interpretation NN www-irs-gov-3280 1031 11 of of IN www-irs-gov-3280 1031 12 § § CD www-irs-gov-3280 1031 13 408(d)(3)(B 408(d)(3)(b CD www-irs-gov-3280 1031 14 ) ) -RRB- www-irs-gov-3280 1031 15 to to IN www-irs-gov-3280 1031 16 any any DT www-irs-gov-3280 1031 17 rollover rollover NN www-irs-gov-3280 1031 18 that that WDT www-irs-gov-3280 1031 19 involves involve VBZ www-irs-gov-3280 1031 20 an an DT www-irs-gov-3280 1031 21 IRA IRA NNP www-irs-gov-3280 1031 22 distribution distribution NN www-irs-gov-3280 1031 23 occurring occur VBG www-irs-gov-3280 1031 24 before before IN www-irs-gov-3280 1031 25 January January NNP www-irs-gov-3280 1031 26 1 1 CD www-irs-gov-3280 1031 27 , , , www-irs-gov-3280 1031 28 2015 2015 CD www-irs-gov-3280 1031 29 . . . www-irs-gov-3280 1032 1 Regardless regardless RB www-irs-gov-3280 1032 2 of of IN www-irs-gov-3280 1032 3 the the DT www-irs-gov-3280 1032 4 ultimate ultimate JJ www-irs-gov-3280 1032 5 resolution resolution NN www-irs-gov-3280 1032 6 of of IN www-irs-gov-3280 1032 7 the the DT www-irs-gov-3280 1032 8 Bobrow Bobrow NNP www-irs-gov-3280 1032 9 case case NN www-irs-gov-3280 1032 10 , , , www-irs-gov-3280 1032 11 the the DT www-irs-gov-3280 1032 12 Treasury Treasury NNP www-irs-gov-3280 1032 13 Department Department NNP www-irs-gov-3280 1032 14 and and CC www-irs-gov-3280 1032 15 the the DT www-irs-gov-3280 1032 16 IRS IRS NNP www-irs-gov-3280 1032 17 expect expect VBP www-irs-gov-3280 1032 18 to to TO www-irs-gov-3280 1032 19 issue issue VB www-irs-gov-3280 1032 20 a a DT www-irs-gov-3280 1032 21 proposed propose VBN www-irs-gov-3280 1032 22 regulation regulation NN www-irs-gov-3280 1032 23 under under IN www-irs-gov-3280 1032 24 § § CD www-irs-gov-3280 1032 25 408 408 CD www-irs-gov-3280 1032 26 that that WDT www-irs-gov-3280 1032 27 would would MD www-irs-gov-3280 1032 28 provide provide VB www-irs-gov-3280 1032 29 that that IN www-irs-gov-3280 1032 30 the the DT www-irs-gov-3280 1032 31 IRA IRA NNP www-irs-gov-3280 1032 32 rollover rollover NN www-irs-gov-3280 1032 33 limitation limitation NN www-irs-gov-3280 1032 34 applies apply VBZ www-irs-gov-3280 1032 35 on on IN www-irs-gov-3280 1032 36 an an DT www-irs-gov-3280 1032 37 aggregate aggregate JJ www-irs-gov-3280 1032 38 basis basis NN www-irs-gov-3280 1032 39 . . . www-irs-gov-3280 1033 1 However however RB www-irs-gov-3280 1033 2 , , , www-irs-gov-3280 1033 3 in in IN www-irs-gov-3280 1033 4 no no DT www-irs-gov-3280 1033 5 event event NN www-irs-gov-3280 1033 6 would would MD www-irs-gov-3280 1033 7 the the DT www-irs-gov-3280 1033 8 regulation regulation NN www-irs-gov-3280 1033 9 be be VB www-irs-gov-3280 1033 10 effective effective JJ www-irs-gov-3280 1033 11 before before IN www-irs-gov-3280 1033 12 January January NNP www-irs-gov-3280 1033 13 1 1 CD www-irs-gov-3280 1033 14 , , , www-irs-gov-3280 1033 15 2015 2015 CD www-irs-gov-3280 1033 16 . . . www-irs-gov-3280 1034 1 DRAFTING draft VBG www-irs-gov-3280 1034 2 INFORMATION INFORMATION VBD www-irs-gov-3280 1034 3 The the DT www-irs-gov-3280 1034 4 principal principal JJ www-irs-gov-3280 1034 5 author author NN www-irs-gov-3280 1034 6 of of IN www-irs-gov-3280 1034 7 this this DT www-irs-gov-3280 1034 8 announcement announcement NN www-irs-gov-3280 1034 9 is be VBZ www-irs-gov-3280 1034 10 Roger Roger NNP www-irs-gov-3280 1034 11 Kuehnle Kuehnle NNP www-irs-gov-3280 1034 12 of of IN www-irs-gov-3280 1034 13 the the DT www-irs-gov-3280 1034 14 Employee Employee NNP www-irs-gov-3280 1034 15 Plans Plans NNPS www-irs-gov-3280 1034 16 , , , www-irs-gov-3280 1034 17 Tax Tax NNP www-irs-gov-3280 1034 18 Exempt Exempt NNP www-irs-gov-3280 1034 19 and and CC www-irs-gov-3280 1034 20 Government Government NNP www-irs-gov-3280 1034 21 Entities Entities NNPS www-irs-gov-3280 1034 22 Division Division NNP www-irs-gov-3280 1034 23 . . . www-irs-gov-3280 1035 1 Questions question NNS www-irs-gov-3280 1035 2 regarding regard VBG www-irs-gov-3280 1035 3 this this DT www-irs-gov-3280 1035 4 announcement announcement NN www-irs-gov-3280 1035 5 may may MD www-irs-gov-3280 1035 6 be be VB www-irs-gov-3280 1035 7 sent send VBN www-irs-gov-3280 1035 8 via via IN www-irs-gov-3280 1035 9 e e NN www-irs-gov-3280 1035 10 - - NN www-irs-gov-3280 1035 11 mail mail NN www-irs-gov-3280 1035 12 to to IN www-irs-gov-3280 1035 13 RetirementPlanQuestions@irs.gov RetirementPlanQuestions@irs.gov NNP www-irs-gov-3280 1035 14 . . . www-irs-gov-3280 1036 1 Definition definition NN www-irs-gov-3280 1036 2 of of IN www-irs-gov-3280 1036 3 Terms Terms NNPS www-irs-gov-3280 1036 4 and and CC www-irs-gov-3280 1036 5 Abbreviations Abbreviations NNPS www-irs-gov-3280 1036 6 Definition Definition NNP www-irs-gov-3280 1036 7 of of IN www-irs-gov-3280 1036 8 Terms Terms NNP www-irs-gov-3280 1036 9 Revenue Revenue NNP www-irs-gov-3280 1036 10 rulings ruling NNS www-irs-gov-3280 1036 11 and and CC www-irs-gov-3280 1036 12 revenue revenue NN www-irs-gov-3280 1036 13 procedures procedure NNS www-irs-gov-3280 1036 14 ( ( -LRB- www-irs-gov-3280 1036 15 hereinafter hereinafter NNP www-irs-gov-3280 1036 16 referred refer VBD www-irs-gov-3280 1036 17 to to IN www-irs-gov-3280 1036 18 as as IN www-irs-gov-3280 1036 19 “ " `` www-irs-gov-3280 1036 20 rulings ruling NNS www-irs-gov-3280 1036 21 ” " '' www-irs-gov-3280 1036 22 ) ) -RRB- www-irs-gov-3280 1036 23 that that WDT www-irs-gov-3280 1036 24 have have VBP www-irs-gov-3280 1036 25 an an DT www-irs-gov-3280 1036 26 effect effect NN www-irs-gov-3280 1036 27 on on IN www-irs-gov-3280 1036 28 previous previous JJ www-irs-gov-3280 1036 29 rulings ruling NNS www-irs-gov-3280 1036 30 use use VBP www-irs-gov-3280 1036 31 the the DT www-irs-gov-3280 1036 32 following follow VBG www-irs-gov-3280 1036 33 defined define VBN www-irs-gov-3280 1036 34 terms term NNS www-irs-gov-3280 1036 35 to to TO www-irs-gov-3280 1036 36 describe describe VB www-irs-gov-3280 1036 37 the the DT www-irs-gov-3280 1036 38 effect effect NN www-irs-gov-3280 1036 39 : : : www-irs-gov-3280 1036 40 Amplified Amplified NNP www-irs-gov-3280 1036 41 describes describe VBZ www-irs-gov-3280 1036 42 a a DT www-irs-gov-3280 1036 43 situation situation NN www-irs-gov-3280 1036 44 where where WRB www-irs-gov-3280 1036 45 no no DT www-irs-gov-3280 1036 46 change change NN www-irs-gov-3280 1036 47 is be VBZ www-irs-gov-3280 1036 48 being be VBG www-irs-gov-3280 1036 49 made make VBN www-irs-gov-3280 1036 50 in in IN www-irs-gov-3280 1036 51 a a DT www-irs-gov-3280 1036 52 prior prior RB www-irs-gov-3280 1036 53 published publish VBN www-irs-gov-3280 1036 54 position position NN www-irs-gov-3280 1036 55 , , , www-irs-gov-3280 1036 56 but but CC www-irs-gov-3280 1036 57 the the DT www-irs-gov-3280 1036 58 prior prior JJ www-irs-gov-3280 1036 59 position position NN www-irs-gov-3280 1036 60 is be VBZ www-irs-gov-3280 1036 61 being be VBG www-irs-gov-3280 1036 62 extended extend VBN www-irs-gov-3280 1036 63 to to TO www-irs-gov-3280 1036 64 apply apply VB www-irs-gov-3280 1036 65 to to IN www-irs-gov-3280 1036 66 a a DT www-irs-gov-3280 1036 67 variation variation NN www-irs-gov-3280 1036 68 of of IN www-irs-gov-3280 1036 69 the the DT www-irs-gov-3280 1036 70 fact fact NN www-irs-gov-3280 1036 71 situation situation NN www-irs-gov-3280 1036 72 set set VBN www-irs-gov-3280 1036 73 forth forth RP www-irs-gov-3280 1036 74 therein therein RB www-irs-gov-3280 1036 75 . . . www-irs-gov-3280 1037 1 Thus thus RB www-irs-gov-3280 1037 2 , , , www-irs-gov-3280 1037 3 if if IN www-irs-gov-3280 1037 4 an an DT www-irs-gov-3280 1037 5 earlier early JJR www-irs-gov-3280 1037 6 ruling ruling NN www-irs-gov-3280 1037 7 held hold VBN www-irs-gov-3280 1037 8 that that IN www-irs-gov-3280 1037 9 a a DT www-irs-gov-3280 1037 10 principle principle NN www-irs-gov-3280 1037 11 applied apply VBN www-irs-gov-3280 1037 12 to to IN www-irs-gov-3280 1037 13 A a DT www-irs-gov-3280 1037 14 , , , www-irs-gov-3280 1037 15 and and CC www-irs-gov-3280 1037 16 the the DT www-irs-gov-3280 1037 17 new new JJ www-irs-gov-3280 1037 18 ruling ruling NN www-irs-gov-3280 1037 19 holds hold VBZ www-irs-gov-3280 1037 20 that that IN www-irs-gov-3280 1037 21 the the DT www-irs-gov-3280 1037 22 same same JJ www-irs-gov-3280 1037 23 principle principle NN www-irs-gov-3280 1037 24 also also RB www-irs-gov-3280 1037 25 applies apply VBZ www-irs-gov-3280 1037 26 to to IN www-irs-gov-3280 1037 27 B b NN www-irs-gov-3280 1037 28 , , , www-irs-gov-3280 1037 29 the the DT www-irs-gov-3280 1037 30 earlier early JJR www-irs-gov-3280 1037 31 ruling ruling NN www-irs-gov-3280 1037 32 is be VBZ www-irs-gov-3280 1037 33 amplified amplify VBN www-irs-gov-3280 1037 34 . . . www-irs-gov-3280 1038 1 ( ( -LRB- www-irs-gov-3280 1038 2 Compare compare VB www-irs-gov-3280 1038 3 with with IN www-irs-gov-3280 1038 4 modified modify VBN www-irs-gov-3280 1038 5 , , , www-irs-gov-3280 1038 6 below below RB www-irs-gov-3280 1038 7 ) ) -RRB- www-irs-gov-3280 1038 8 . . . www-irs-gov-3280 1039 1 Clarified Clarified NNP www-irs-gov-3280 1039 2 is be VBZ www-irs-gov-3280 1039 3 used use VBN www-irs-gov-3280 1039 4 in in IN www-irs-gov-3280 1039 5 those those DT www-irs-gov-3280 1039 6 instances instance NNS www-irs-gov-3280 1039 7 where where WRB www-irs-gov-3280 1039 8 the the DT www-irs-gov-3280 1039 9 language language NN www-irs-gov-3280 1039 10 in in IN www-irs-gov-3280 1039 11 a a DT www-irs-gov-3280 1039 12 prior prior JJ www-irs-gov-3280 1039 13 ruling ruling NN www-irs-gov-3280 1039 14 is be VBZ www-irs-gov-3280 1039 15 being be VBG www-irs-gov-3280 1039 16 made make VBN www-irs-gov-3280 1039 17 clear clear JJ www-irs-gov-3280 1039 18 because because IN www-irs-gov-3280 1039 19 the the DT www-irs-gov-3280 1039 20 language language NN www-irs-gov-3280 1039 21 has have VBZ www-irs-gov-3280 1039 22 caused cause VBN www-irs-gov-3280 1039 23 , , , www-irs-gov-3280 1039 24 or or CC www-irs-gov-3280 1039 25 may may MD www-irs-gov-3280 1039 26 cause cause VB www-irs-gov-3280 1039 27 , , , www-irs-gov-3280 1039 28 some some DT www-irs-gov-3280 1039 29 confusion confusion NN www-irs-gov-3280 1039 30 . . . www-irs-gov-3280 1040 1 It -PRON- PRP www-irs-gov-3280 1040 2 is be VBZ www-irs-gov-3280 1040 3 not not RB www-irs-gov-3280 1040 4 used use VBN www-irs-gov-3280 1040 5 where where WRB www-irs-gov-3280 1040 6 a a DT www-irs-gov-3280 1040 7 position position NN www-irs-gov-3280 1040 8 in in IN www-irs-gov-3280 1040 9 a a DT www-irs-gov-3280 1040 10 prior prior JJ www-irs-gov-3280 1040 11 ruling ruling NN www-irs-gov-3280 1040 12 is be VBZ www-irs-gov-3280 1040 13 being be VBG www-irs-gov-3280 1040 14 changed change VBN www-irs-gov-3280 1040 15 . . . www-irs-gov-3280 1041 1 Distinguished Distinguished NNP www-irs-gov-3280 1041 2 describes describe VBZ www-irs-gov-3280 1041 3 a a DT www-irs-gov-3280 1041 4 situation situation NN www-irs-gov-3280 1041 5 where where WRB www-irs-gov-3280 1041 6 a a DT www-irs-gov-3280 1041 7 ruling ruling NN www-irs-gov-3280 1041 8 mentions mention VBZ www-irs-gov-3280 1041 9 a a DT www-irs-gov-3280 1041 10 previously previously RB www-irs-gov-3280 1041 11 published publish VBN www-irs-gov-3280 1041 12 ruling ruling NN www-irs-gov-3280 1041 13 and and CC www-irs-gov-3280 1041 14 points point VBZ www-irs-gov-3280 1041 15 out out RP www-irs-gov-3280 1041 16 an an DT www-irs-gov-3280 1041 17 essential essential JJ www-irs-gov-3280 1041 18 difference difference NN www-irs-gov-3280 1041 19 between between IN www-irs-gov-3280 1041 20 them -PRON- PRP www-irs-gov-3280 1041 21 . . . www-irs-gov-3280 1042 1 Modified Modified NNP www-irs-gov-3280 1042 2 is be VBZ www-irs-gov-3280 1042 3 used use VBN www-irs-gov-3280 1042 4 where where WRB www-irs-gov-3280 1042 5 the the DT www-irs-gov-3280 1042 6 substance substance NN www-irs-gov-3280 1042 7 of of IN www-irs-gov-3280 1042 8 a a DT www-irs-gov-3280 1042 9 previously previously RB www-irs-gov-3280 1042 10 published publish VBN www-irs-gov-3280 1042 11 position position NN www-irs-gov-3280 1042 12 is be VBZ www-irs-gov-3280 1042 13 being be VBG www-irs-gov-3280 1042 14 changed change VBN www-irs-gov-3280 1042 15 . . . www-irs-gov-3280 1043 1 Thus thus RB www-irs-gov-3280 1043 2 , , , www-irs-gov-3280 1043 3 if if IN www-irs-gov-3280 1043 4 a a DT www-irs-gov-3280 1043 5 prior prior JJ www-irs-gov-3280 1043 6 ruling rule VBG www-irs-gov-3280 1043 7 held hold VBN www-irs-gov-3280 1043 8 that that IN www-irs-gov-3280 1043 9 a a DT www-irs-gov-3280 1043 10 principle principle NN www-irs-gov-3280 1043 11 applied apply VBN www-irs-gov-3280 1043 12 to to IN www-irs-gov-3280 1043 13 A A NNP www-irs-gov-3280 1043 14 but but CC www-irs-gov-3280 1043 15 not not RB www-irs-gov-3280 1043 16 to to IN www-irs-gov-3280 1043 17 B b NN www-irs-gov-3280 1043 18 , , , www-irs-gov-3280 1043 19 and and CC www-irs-gov-3280 1043 20 the the DT www-irs-gov-3280 1043 21 new new JJ www-irs-gov-3280 1043 22 ruling ruling NN www-irs-gov-3280 1043 23 holds hold VBZ www-irs-gov-3280 1043 24 that that IN www-irs-gov-3280 1043 25 it -PRON- PRP www-irs-gov-3280 1043 26 applies apply VBZ www-irs-gov-3280 1043 27 to to IN www-irs-gov-3280 1043 28 both both CC www-irs-gov-3280 1043 29 A a NN www-irs-gov-3280 1043 30 and and CC www-irs-gov-3280 1043 31 B b NN www-irs-gov-3280 1043 32 , , , www-irs-gov-3280 1043 33 the the DT www-irs-gov-3280 1043 34 prior prior JJ www-irs-gov-3280 1043 35 ruling ruling NN www-irs-gov-3280 1043 36 is be VBZ www-irs-gov-3280 1043 37 modified modify VBN www-irs-gov-3280 1043 38 because because IN www-irs-gov-3280 1043 39 it -PRON- PRP www-irs-gov-3280 1043 40 corrects correct VBZ www-irs-gov-3280 1043 41 a a DT www-irs-gov-3280 1043 42 published publish VBN www-irs-gov-3280 1043 43 position position NN www-irs-gov-3280 1043 44 . . . www-irs-gov-3280 1044 1 ( ( -LRB- www-irs-gov-3280 1044 2 Compare compare VB www-irs-gov-3280 1044 3 with with IN www-irs-gov-3280 1044 4 amplified amplified JJ www-irs-gov-3280 1044 5 and and CC www-irs-gov-3280 1044 6 clarified clarify VBN www-irs-gov-3280 1044 7 , , , www-irs-gov-3280 1044 8 above above RB www-irs-gov-3280 1044 9 ) ) -RRB- www-irs-gov-3280 1044 10 . . . www-irs-gov-3280 1045 1 Obsoleted Obsoleted NNP www-irs-gov-3280 1045 2 describes describe VBZ www-irs-gov-3280 1045 3 a a DT www-irs-gov-3280 1045 4 previously previously RB www-irs-gov-3280 1045 5 published publish VBN www-irs-gov-3280 1045 6 ruling ruling NN www-irs-gov-3280 1045 7 that that WDT www-irs-gov-3280 1045 8 is be VBZ www-irs-gov-3280 1045 9 not not RB www-irs-gov-3280 1045 10 considered consider VBN www-irs-gov-3280 1045 11 determinative determinative JJ www-irs-gov-3280 1045 12 with with IN www-irs-gov-3280 1045 13 respect respect NN www-irs-gov-3280 1045 14 to to IN www-irs-gov-3280 1045 15 future future JJ www-irs-gov-3280 1045 16 transactions transaction NNS www-irs-gov-3280 1045 17 . . . www-irs-gov-3280 1046 1 This this DT www-irs-gov-3280 1046 2 term term NN www-irs-gov-3280 1046 3 is be VBZ www-irs-gov-3280 1046 4 most most RBS www-irs-gov-3280 1046 5 commonly commonly RB www-irs-gov-3280 1046 6 used use VBN www-irs-gov-3280 1046 7 in in IN www-irs-gov-3280 1046 8 a a DT www-irs-gov-3280 1046 9 ruling ruling NN www-irs-gov-3280 1046 10 that that WDT www-irs-gov-3280 1046 11 lists list VBZ www-irs-gov-3280 1046 12 previously previously RB www-irs-gov-3280 1046 13 published publish VBD www-irs-gov-3280 1046 14 rulings ruling NNS www-irs-gov-3280 1046 15 that that WDT www-irs-gov-3280 1046 16 are be VBP www-irs-gov-3280 1046 17 obsoleted obsolete VBN www-irs-gov-3280 1046 18 because because IN www-irs-gov-3280 1046 19 of of IN www-irs-gov-3280 1046 20 changes change NNS www-irs-gov-3280 1046 21 in in IN www-irs-gov-3280 1046 22 laws law NNS www-irs-gov-3280 1046 23 or or CC www-irs-gov-3280 1046 24 regulations regulation NNS www-irs-gov-3280 1046 25 . . . www-irs-gov-3280 1047 1 A a DT www-irs-gov-3280 1047 2 ruling ruling NN www-irs-gov-3280 1047 3 may may MD www-irs-gov-3280 1047 4 also also RB www-irs-gov-3280 1047 5 be be VB www-irs-gov-3280 1047 6 obsoleted obsolete VBN www-irs-gov-3280 1047 7 because because IN www-irs-gov-3280 1047 8 the the DT www-irs-gov-3280 1047 9 substance substance NN www-irs-gov-3280 1047 10 has have VBZ www-irs-gov-3280 1047 11 been be VBN www-irs-gov-3280 1047 12 included include VBN www-irs-gov-3280 1047 13 in in IN www-irs-gov-3280 1047 14 regulations regulation NNS www-irs-gov-3280 1047 15 subsequently subsequently RB www-irs-gov-3280 1047 16 adopted adopt VBN www-irs-gov-3280 1047 17 . . . www-irs-gov-3280 1048 1 Revoked revoke VBN www-irs-gov-3280 1048 2 describes describe VBZ www-irs-gov-3280 1048 3 situations situation NNS www-irs-gov-3280 1048 4 where where WRB www-irs-gov-3280 1048 5 the the DT www-irs-gov-3280 1048 6 position position NN www-irs-gov-3280 1048 7 in in IN www-irs-gov-3280 1048 8 the the DT www-irs-gov-3280 1048 9 previously previously RB www-irs-gov-3280 1048 10 published publish VBN www-irs-gov-3280 1048 11 ruling ruling NN www-irs-gov-3280 1048 12 is be VBZ www-irs-gov-3280 1048 13 not not RB www-irs-gov-3280 1048 14 correct correct JJ www-irs-gov-3280 1048 15 and and CC www-irs-gov-3280 1048 16 the the DT www-irs-gov-3280 1048 17 correct correct JJ www-irs-gov-3280 1048 18 position position NN www-irs-gov-3280 1048 19 is be VBZ www-irs-gov-3280 1048 20 being be VBG www-irs-gov-3280 1048 21 stated state VBN www-irs-gov-3280 1048 22 in in IN www-irs-gov-3280 1048 23 a a DT www-irs-gov-3280 1048 24 new new JJ www-irs-gov-3280 1048 25 ruling ruling NN www-irs-gov-3280 1048 26 . . . www-irs-gov-3280 1049 1 Superseded superseded JJ www-irs-gov-3280 1049 2 describes describe VBZ www-irs-gov-3280 1049 3 a a DT www-irs-gov-3280 1049 4 situation situation NN www-irs-gov-3280 1049 5 where where WRB www-irs-gov-3280 1049 6 the the DT www-irs-gov-3280 1049 7 new new JJ www-irs-gov-3280 1049 8 ruling ruling NN www-irs-gov-3280 1049 9 does do VBZ www-irs-gov-3280 1049 10 nothing nothing NN www-irs-gov-3280 1049 11 more more JJR www-irs-gov-3280 1049 12 than than IN www-irs-gov-3280 1049 13 restate restate VB www-irs-gov-3280 1049 14 the the DT www-irs-gov-3280 1049 15 substance substance NN www-irs-gov-3280 1049 16 and and CC www-irs-gov-3280 1049 17 situation situation NN www-irs-gov-3280 1049 18 of of IN www-irs-gov-3280 1049 19 a a DT www-irs-gov-3280 1049 20 previously previously RB www-irs-gov-3280 1049 21 published publish VBN www-irs-gov-3280 1049 22 ruling ruling NN www-irs-gov-3280 1049 23 ( ( -LRB- www-irs-gov-3280 1049 24 or or CC www-irs-gov-3280 1049 25 rulings ruling NNS www-irs-gov-3280 1049 26 ) ) -RRB- www-irs-gov-3280 1049 27 . . . www-irs-gov-3280 1050 1 Thus thus RB www-irs-gov-3280 1050 2 , , , www-irs-gov-3280 1050 3 the the DT www-irs-gov-3280 1050 4 term term NN www-irs-gov-3280 1050 5 is be VBZ www-irs-gov-3280 1050 6 used use VBN www-irs-gov-3280 1050 7 to to TO www-irs-gov-3280 1050 8 republish republish VB www-irs-gov-3280 1050 9 under under IN www-irs-gov-3280 1050 10 the the DT www-irs-gov-3280 1050 11 1986 1986 CD www-irs-gov-3280 1050 12 Code Code NNP www-irs-gov-3280 1050 13 and and CC www-irs-gov-3280 1050 14 regulations regulation NNS www-irs-gov-3280 1050 15 the the DT www-irs-gov-3280 1050 16 same same JJ www-irs-gov-3280 1050 17 position position NN www-irs-gov-3280 1050 18 published publish VBN www-irs-gov-3280 1050 19 under under IN www-irs-gov-3280 1050 20 the the DT www-irs-gov-3280 1050 21 1939 1939 CD www-irs-gov-3280 1050 22 Code Code NNP www-irs-gov-3280 1050 23 and and CC www-irs-gov-3280 1050 24 regulations regulation NNS www-irs-gov-3280 1050 25 . . . www-irs-gov-3280 1051 1 The the DT www-irs-gov-3280 1051 2 term term NN www-irs-gov-3280 1051 3 is be VBZ www-irs-gov-3280 1051 4 also also RB www-irs-gov-3280 1051 5 used use VBN www-irs-gov-3280 1051 6 when when WRB www-irs-gov-3280 1051 7 it -PRON- PRP www-irs-gov-3280 1051 8 is be VBZ www-irs-gov-3280 1051 9 desired desire VBN www-irs-gov-3280 1051 10 to to TO www-irs-gov-3280 1051 11 republish republish VB www-irs-gov-3280 1051 12 in in IN www-irs-gov-3280 1051 13 a a DT www-irs-gov-3280 1051 14 single single JJ www-irs-gov-3280 1051 15 ruling ruling NN www-irs-gov-3280 1051 16 a a DT www-irs-gov-3280 1051 17 series series NN www-irs-gov-3280 1051 18 of of IN www-irs-gov-3280 1051 19 situations situation NNS www-irs-gov-3280 1051 20 , , , www-irs-gov-3280 1051 21 names name NNS www-irs-gov-3280 1051 22 , , , www-irs-gov-3280 1051 23 etc etc FW www-irs-gov-3280 1051 24 . . FW www-irs-gov-3280 1051 25 , , , www-irs-gov-3280 1051 26 that that WDT www-irs-gov-3280 1051 27 were be VBD www-irs-gov-3280 1051 28 previously previously RB www-irs-gov-3280 1051 29 published publish VBN www-irs-gov-3280 1051 30 over over IN www-irs-gov-3280 1051 31 a a DT www-irs-gov-3280 1051 32 period period NN www-irs-gov-3280 1051 33 of of IN www-irs-gov-3280 1051 34 time time NN www-irs-gov-3280 1051 35 in in IN www-irs-gov-3280 1051 36 separate separate JJ www-irs-gov-3280 1051 37 rulings ruling NNS www-irs-gov-3280 1051 38 . . . www-irs-gov-3280 1052 1 If if IN www-irs-gov-3280 1052 2 the the DT www-irs-gov-3280 1052 3 new new JJ www-irs-gov-3280 1052 4 ruling ruling NN www-irs-gov-3280 1052 5 does do VBZ www-irs-gov-3280 1052 6 more more RBR www-irs-gov-3280 1052 7 than than IN www-irs-gov-3280 1052 8 restate restate VB www-irs-gov-3280 1052 9 the the DT www-irs-gov-3280 1052 10 substance substance NN www-irs-gov-3280 1052 11 of of IN www-irs-gov-3280 1052 12 a a DT www-irs-gov-3280 1052 13 prior prior JJ www-irs-gov-3280 1052 14 ruling ruling NN www-irs-gov-3280 1052 15 , , , www-irs-gov-3280 1052 16 a a DT www-irs-gov-3280 1052 17 combination combination NN www-irs-gov-3280 1052 18 of of IN www-irs-gov-3280 1052 19 terms term NNS www-irs-gov-3280 1052 20 is be VBZ www-irs-gov-3280 1052 21 used use VBN www-irs-gov-3280 1052 22 . . . www-irs-gov-3280 1053 1 For for IN www-irs-gov-3280 1053 2 example example NN www-irs-gov-3280 1053 3 , , , www-irs-gov-3280 1053 4 modified modify VBN www-irs-gov-3280 1053 5 and and CC www-irs-gov-3280 1053 6 superseded supersede VBD www-irs-gov-3280 1053 7 describes describe VBZ www-irs-gov-3280 1053 8 a a DT www-irs-gov-3280 1053 9 situation situation NN www-irs-gov-3280 1053 10 where where WRB www-irs-gov-3280 1053 11 the the DT www-irs-gov-3280 1053 12 substance substance NN www-irs-gov-3280 1053 13 of of IN www-irs-gov-3280 1053 14 a a DT www-irs-gov-3280 1053 15 previously previously RB www-irs-gov-3280 1053 16 published publish VBN www-irs-gov-3280 1053 17 ruling ruling NN www-irs-gov-3280 1053 18 is be VBZ www-irs-gov-3280 1053 19 being be VBG www-irs-gov-3280 1053 20 changed change VBN www-irs-gov-3280 1053 21 in in IN www-irs-gov-3280 1053 22 part part NN www-irs-gov-3280 1053 23 and and CC www-irs-gov-3280 1053 24 is be VBZ www-irs-gov-3280 1053 25 continued continue VBN www-irs-gov-3280 1053 26 without without IN www-irs-gov-3280 1053 27 change change NN www-irs-gov-3280 1053 28 in in IN www-irs-gov-3280 1053 29 part part NN www-irs-gov-3280 1053 30 and and CC www-irs-gov-3280 1053 31 it -PRON- PRP www-irs-gov-3280 1053 32 is be VBZ www-irs-gov-3280 1053 33 desired desire VBN www-irs-gov-3280 1053 34 to to TO www-irs-gov-3280 1053 35 restate restate VB www-irs-gov-3280 1053 36 the the DT www-irs-gov-3280 1053 37 valid valid JJ www-irs-gov-3280 1053 38 portion portion NN www-irs-gov-3280 1053 39 of of IN www-irs-gov-3280 1053 40 the the DT www-irs-gov-3280 1053 41 previously previously RB www-irs-gov-3280 1053 42 published publish VBN www-irs-gov-3280 1053 43 ruling ruling NN www-irs-gov-3280 1053 44 in in IN www-irs-gov-3280 1053 45 a a DT www-irs-gov-3280 1053 46 new new JJ www-irs-gov-3280 1053 47 ruling ruling NN www-irs-gov-3280 1053 48 that that WDT www-irs-gov-3280 1053 49 is be VBZ www-irs-gov-3280 1053 50 self self NN www-irs-gov-3280 1053 51 contained contain VBN www-irs-gov-3280 1053 52 . . . www-irs-gov-3280 1054 1 In in IN www-irs-gov-3280 1054 2 this this DT www-irs-gov-3280 1054 3 case case NN www-irs-gov-3280 1054 4 , , , www-irs-gov-3280 1054 5 the the DT www-irs-gov-3280 1054 6 previously previously RB www-irs-gov-3280 1054 7 published publish VBN www-irs-gov-3280 1054 8 ruling ruling NN www-irs-gov-3280 1054 9 is be VBZ www-irs-gov-3280 1054 10 first first RB www-irs-gov-3280 1054 11 modified modify VBN www-irs-gov-3280 1054 12 and and CC www-irs-gov-3280 1054 13 then then RB www-irs-gov-3280 1054 14 , , , www-irs-gov-3280 1054 15 as as IN www-irs-gov-3280 1054 16 modified modify VBN www-irs-gov-3280 1054 17 , , , www-irs-gov-3280 1054 18 is be VBZ www-irs-gov-3280 1054 19 superseded superseded JJ www-irs-gov-3280 1054 20 . . . www-irs-gov-3280 1055 1 Supplemented Supplemented NNP www-irs-gov-3280 1055 2 is be VBZ www-irs-gov-3280 1055 3 used use VBN www-irs-gov-3280 1055 4 in in IN www-irs-gov-3280 1055 5 situations situation NNS www-irs-gov-3280 1055 6 in in IN www-irs-gov-3280 1055 7 which which WDT www-irs-gov-3280 1055 8 a a DT www-irs-gov-3280 1055 9 list list NN www-irs-gov-3280 1055 10 , , , www-irs-gov-3280 1055 11 such such JJ www-irs-gov-3280 1055 12 as as IN www-irs-gov-3280 1055 13 a a DT www-irs-gov-3280 1055 14 list list NN www-irs-gov-3280 1055 15 of of IN www-irs-gov-3280 1055 16 the the DT www-irs-gov-3280 1055 17 names name NNS www-irs-gov-3280 1055 18 of of IN www-irs-gov-3280 1055 19 countries country NNS www-irs-gov-3280 1055 20 , , , www-irs-gov-3280 1055 21 is be VBZ www-irs-gov-3280 1055 22 published publish VBN www-irs-gov-3280 1055 23 in in IN www-irs-gov-3280 1055 24 a a DT www-irs-gov-3280 1055 25 ruling ruling NN www-irs-gov-3280 1055 26 and and CC www-irs-gov-3280 1055 27 that that DT www-irs-gov-3280 1055 28 list list NN www-irs-gov-3280 1055 29 is be VBZ www-irs-gov-3280 1055 30 expanded expand VBN www-irs-gov-3280 1055 31 by by IN www-irs-gov-3280 1055 32 adding add VBG www-irs-gov-3280 1055 33 further further JJ www-irs-gov-3280 1055 34 names name NNS www-irs-gov-3280 1055 35 in in IN www-irs-gov-3280 1055 36 subsequent subsequent JJ www-irs-gov-3280 1055 37 rulings ruling NNS www-irs-gov-3280 1055 38 . . . www-irs-gov-3280 1056 1 After after IN www-irs-gov-3280 1056 2 the the DT www-irs-gov-3280 1056 3 original original JJ www-irs-gov-3280 1056 4 ruling ruling NN www-irs-gov-3280 1056 5 has have VBZ www-irs-gov-3280 1056 6 been be VBN www-irs-gov-3280 1056 7 supplemented supplement VBN www-irs-gov-3280 1056 8 several several JJ www-irs-gov-3280 1056 9 times time NNS www-irs-gov-3280 1056 10 , , , www-irs-gov-3280 1056 11 a a DT www-irs-gov-3280 1056 12 new new JJ www-irs-gov-3280 1056 13 ruling ruling NN www-irs-gov-3280 1056 14 may may MD www-irs-gov-3280 1056 15 be be VB www-irs-gov-3280 1056 16 published publish VBN www-irs-gov-3280 1056 17 that that WDT www-irs-gov-3280 1056 18 includes include VBZ www-irs-gov-3280 1056 19 the the DT www-irs-gov-3280 1056 20 list list NN www-irs-gov-3280 1056 21 in in IN www-irs-gov-3280 1056 22 the the DT www-irs-gov-3280 1056 23 original original JJ www-irs-gov-3280 1056 24 ruling ruling NN www-irs-gov-3280 1056 25 and and CC www-irs-gov-3280 1056 26 the the DT www-irs-gov-3280 1056 27 additions addition NNS www-irs-gov-3280 1056 28 , , , www-irs-gov-3280 1056 29 and and CC www-irs-gov-3280 1056 30 supersedes supersede NNS www-irs-gov-3280 1056 31 all all DT www-irs-gov-3280 1056 32 prior prior JJ www-irs-gov-3280 1056 33 rulings ruling NNS www-irs-gov-3280 1056 34 in in IN www-irs-gov-3280 1056 35 the the DT www-irs-gov-3280 1056 36 series series NN www-irs-gov-3280 1056 37 . . . www-irs-gov-3280 1057 1 Suspended suspend VBN www-irs-gov-3280 1057 2 is be VBZ www-irs-gov-3280 1057 3 used use VBN www-irs-gov-3280 1057 4 in in IN www-irs-gov-3280 1057 5 rare rare JJ www-irs-gov-3280 1057 6 situations situation NNS www-irs-gov-3280 1057 7 to to TO www-irs-gov-3280 1057 8 show show VB www-irs-gov-3280 1057 9 that that IN www-irs-gov-3280 1057 10 the the DT www-irs-gov-3280 1057 11 previous previous JJ www-irs-gov-3280 1057 12 published publish VBN www-irs-gov-3280 1057 13 rulings ruling NNS www-irs-gov-3280 1057 14 will will MD www-irs-gov-3280 1057 15 not not RB www-irs-gov-3280 1057 16 be be VB www-irs-gov-3280 1057 17 applied apply VBN www-irs-gov-3280 1057 18 pending pende VBG www-irs-gov-3280 1057 19 some some DT www-irs-gov-3280 1057 20 future future JJ www-irs-gov-3280 1057 21 action action NN www-irs-gov-3280 1057 22 such such JJ www-irs-gov-3280 1057 23 as as IN www-irs-gov-3280 1057 24 the the DT www-irs-gov-3280 1057 25 issuance issuance NN www-irs-gov-3280 1057 26 of of IN www-irs-gov-3280 1057 27 new new JJ www-irs-gov-3280 1057 28 or or CC www-irs-gov-3280 1057 29 amended amend VBN www-irs-gov-3280 1057 30 regulations regulation NNS www-irs-gov-3280 1057 31 , , , www-irs-gov-3280 1057 32 the the DT www-irs-gov-3280 1057 33 outcome outcome NN www-irs-gov-3280 1057 34 of of IN www-irs-gov-3280 1057 35 cases case NNS www-irs-gov-3280 1057 36 in in IN www-irs-gov-3280 1057 37 litigation litigation NN www-irs-gov-3280 1057 38 , , , www-irs-gov-3280 1057 39 or or CC www-irs-gov-3280 1057 40 the the DT www-irs-gov-3280 1057 41 outcome outcome NN www-irs-gov-3280 1057 42 of of IN www-irs-gov-3280 1057 43 a a DT www-irs-gov-3280 1057 44 Service Service NNP www-irs-gov-3280 1057 45 study study NN www-irs-gov-3280 1057 46 . . . www-irs-gov-3280 1058 1 Abbreviations abbreviation NNS www-irs-gov-3280 1058 2 The the DT www-irs-gov-3280 1058 3 following 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NN www-irs-gov-3280 1143 1 2014 2014 CD www-irs-gov-3280 1143 2 - - SYM www-irs-gov-3280 1143 3 06 06 CD www-irs-gov-3280 1143 4 508 508 CD www-irs-gov-3280 1143 5 2014 2014 CD www-irs-gov-3280 1143 6 - - SYM www-irs-gov-3280 1143 7 11 11 CD www-irs-gov-3280 1143 8 2014 2014 CD www-irs-gov-3280 1143 9 - - SYM www-irs-gov-3280 1143 10 06 06 CD www-irs-gov-3280 1143 11 I.R.B. i.r.b. NN www-irs-gov-3280 1144 1 2014 2014 CD www-irs-gov-3280 1144 2 - - SYM www-irs-gov-3280 1144 3 06 06 CD www-irs-gov-3280 1144 4 508 508 CD www-irs-gov-3280 1144 5 2014 2014 CD www-irs-gov-3280 1144 6 - - SYM www-irs-gov-3280 1144 7 12 12 CD www-irs-gov-3280 1144 8 2014 2014 CD www-irs-gov-3280 1144 9 - - SYM www-irs-gov-3280 1144 10 06 06 CD www-irs-gov-3280 1144 11 I.R.B. i.r.b. NN www-irs-gov-3280 1145 1 2014 2014 CD www-irs-gov-3280 1145 2 - - SYM www-irs-gov-3280 1145 3 06 06 CD www-irs-gov-3280 1145 4 509 509 CD www-irs-gov-3280 1145 5 2014 2014 CD www-irs-gov-3280 1145 6 - - SYM www-irs-gov-3280 1145 7 13 13 CD www-irs-gov-3280 1145 8 2014 2014 CD www-irs-gov-3280 1145 9 - - SYM www-irs-gov-3280 1145 10 10 10 CD www-irs-gov-3280 1145 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1146 1 2014 2014 CD www-irs-gov-3280 1146 2 - - SYM www-irs-gov-3280 1146 3 10 10 CD www-irs-gov-3280 1146 4 620 620 CD www-irs-gov-3280 1146 5 2014 2014 CD www-irs-gov-3280 1146 6 - - SYM www-irs-gov-3280 1146 7 14 14 CD www-irs-gov-3280 1146 8 2014 2014 CD www-irs-gov-3280 1146 9 - - SYM www-irs-gov-3280 1146 10 16 16 CD www-irs-gov-3280 1146 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1147 1 2014 2014 CD www-irs-gov-3280 1147 2 - - SYM www-irs-gov-3280 1147 3 16 16 CD www-irs-gov-3280 1147 4 948 948 CD www-irs-gov-3280 1147 5 2014 2014 CD www-irs-gov-3280 1147 6 - - SYM www-irs-gov-3280 1147 7 15 15 CD www-irs-gov-3280 1147 8 2014 2014 CD www-irs-gov-3280 1147 9 - - SYM www-irs-gov-3280 1147 10 16 16 CD www-irs-gov-3280 1147 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1148 1 2014 2014 CD www-irs-gov-3280 1148 2 - - SYM www-irs-gov-3280 1148 3 16 16 CD www-irs-gov-3280 1148 4 973 973 CD www-irs-gov-3280 1148 5     _SP www-irs-gov-3280 1148 6 Notices Notices NNP www-irs-gov-3280 1148 7 Article Article NNP www-irs-gov-3280 1148 8 Issue Issue NNP www-irs-gov-3280 1148 9 Link Link NNP www-irs-gov-3280 1148 10 Page Page NNP www-irs-gov-3280 1148 11 2014 2014 CD www-irs-gov-3280 1148 12 - - SYM www-irs-gov-3280 1148 13 1 1 CD www-irs-gov-3280 1148 14 2014 2014 CD www-irs-gov-3280 1148 15 - - SYM www-irs-gov-3280 1148 16 02 02 CD www-irs-gov-3280 1148 17 I.R.B. I.R.B. NNP www-irs-gov-3280 1149 1 2014 2014 CD www-irs-gov-3280 1149 2 - - SYM www-irs-gov-3280 1149 3 02 02 CD www-irs-gov-3280 1149 4 270 270 CD www-irs-gov-3280 1149 5 2014 2014 CD www-irs-gov-3280 1149 6 - - SYM www-irs-gov-3280 1149 7 2 2 CD www-irs-gov-3280 1149 8 2014 2014 CD www-irs-gov-3280 1149 9 - - SYM www-irs-gov-3280 1149 10 03 03 CD www-irs-gov-3280 1149 11 I.R.B. i.r.b. NN www-irs-gov-3280 1150 1 2014 2014 CD www-irs-gov-3280 1150 2 - - SYM www-irs-gov-3280 1150 3 03 03 CD www-irs-gov-3280 1150 4 407 407 CD www-irs-gov-3280 1150 5 2014 2014 CD www-irs-gov-3280 1150 6 - - SYM www-irs-gov-3280 1150 7 3 3 CD www-irs-gov-3280 1150 8 2014 2014 CD www-irs-gov-3280 1150 9 - - SYM www-irs-gov-3280 1150 10 03 03 CD www-irs-gov-3280 1150 11 I.R.B. i.r.b. NN www-irs-gov-3280 1151 1 2014 2014 CD www-irs-gov-3280 1151 2 - - SYM www-irs-gov-3280 1151 3 03 03 CD www-irs-gov-3280 1151 4 408 408 CD www-irs-gov-3280 1151 5 2014 2014 CD www-irs-gov-3280 1151 6 - - SYM www-irs-gov-3280 1151 7 4 4 CD www-irs-gov-3280 1151 8 2014 2014 CD www-irs-gov-3280 1151 9 - - SYM www-irs-gov-3280 1151 10 02 02 CD www-irs-gov-3280 1151 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1152 1 2014 2014 CD www-irs-gov-3280 1152 2 - - SYM www-irs-gov-3280 1152 3 02 02 CD www-irs-gov-3280 1152 4 274 274 CD www-irs-gov-3280 1152 5 2014 2014 CD www-irs-gov-3280 1152 6 - - SYM www-irs-gov-3280 1152 7 5 5 CD www-irs-gov-3280 1152 8 2014 2014 CD www-irs-gov-3280 1152 9 - - SYM www-irs-gov-3280 1152 10 02 02 CD www-irs-gov-3280 1152 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1153 1 2014 2014 CD www-irs-gov-3280 1153 2 - - SYM www-irs-gov-3280 1153 3 02 02 CD www-irs-gov-3280 1153 4 276 276 CD www-irs-gov-3280 1153 5 2014 2014 CD www-irs-gov-3280 1153 6 - - SYM www-irs-gov-3280 1153 7 6 6 CD www-irs-gov-3280 1153 8 2014 2014 CD www-irs-gov-3280 1153 9 - - SYM www-irs-gov-3280 1153 10 02 02 CD www-irs-gov-3280 1153 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1154 1 2014 2014 CD www-irs-gov-3280 1154 2 - - SYM www-irs-gov-3280 1154 3 02 02 CD www-irs-gov-3280 1154 4 279 279 CD www-irs-gov-3280 1154 5 2014 2014 CD www-irs-gov-3280 1154 6 - - SYM www-irs-gov-3280 1154 7 7 7 CD www-irs-gov-3280 1154 8 2014 2014 CD www-irs-gov-3280 1154 9 - - SYM www-irs-gov-3280 1154 10 04 04 CD www-irs-gov-3280 1154 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1155 1 2014 2014 CD www-irs-gov-3280 1155 2 - - SYM www-irs-gov-3280 1155 3 04 04 CD www-irs-gov-3280 1155 4 445 445 CD www-irs-gov-3280 1155 5 2014 2014 CD www-irs-gov-3280 1155 6 - - SYM www-irs-gov-3280 1155 7 8 8 CD www-irs-gov-3280 1155 8 2014 2014 CD www-irs-gov-3280 1155 9 - - SYM www-irs-gov-3280 1155 10 05 05 CD www-irs-gov-3280 1155 11 I.R.B. i.r.b. NN www-irs-gov-3280 1156 1 2014 2014 CD www-irs-gov-3280 1156 2 - - SYM www-irs-gov-3280 1156 3 05 05 CD www-irs-gov-3280 1156 4 452 452 CD www-irs-gov-3280 1156 5 2014 2014 CD www-irs-gov-3280 1156 6 - - SYM www-irs-gov-3280 1156 7 9 9 CD www-irs-gov-3280 1156 8 2014 2014 CD www-irs-gov-3280 1156 9 - - SYM www-irs-gov-3280 1156 10 05 05 CD www-irs-gov-3280 1156 11 I.R.B. i.r.b. NN www-irs-gov-3280 1157 1 2014 2014 CD www-irs-gov-3280 1157 2 - - SYM www-irs-gov-3280 1157 3 05 05 CD www-irs-gov-3280 1157 4 455 455 CD www-irs-gov-3280 1157 5 2014 2014 CD www-irs-gov-3280 1157 6 - - SYM www-irs-gov-3280 1157 7 10 10 CD www-irs-gov-3280 1157 8 2014 2014 CD www-irs-gov-3280 1157 9 - - SYM www-irs-gov-3280 1157 10 09 09 CD www-irs-gov-3280 1157 11 I.R.B. i.r.b. NN www-irs-gov-3280 1158 1 2014 2014 CD www-irs-gov-3280 1158 2 - - SYM www-irs-gov-3280 1158 3 09 09 CD www-irs-gov-3280 1158 4 605 605 CD www-irs-gov-3280 1158 5 2014 2014 CD www-irs-gov-3280 1158 6 - - SYM www-irs-gov-3280 1158 7 11 11 CD www-irs-gov-3280 1158 8 2014 2014 CD www-irs-gov-3280 1158 9 - - SYM www-irs-gov-3280 1158 10 13 13 CD www-irs-gov-3280 1158 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1159 1 2014 2014 CD www-irs-gov-3280 1159 2 - - SYM www-irs-gov-3280 1159 3 13 13 CD www-irs-gov-3280 1159 4 880 880 CD www-irs-gov-3280 1159 5 2014 2014 CD www-irs-gov-3280 1159 6 - - SYM www-irs-gov-3280 1159 7 12 12 CD www-irs-gov-3280 1159 8 2014 2014 CD www-irs-gov-3280 1159 9 - - SYM www-irs-gov-3280 1159 10 09 09 CD www-irs-gov-3280 1159 11 I.R.B. i.r.b. NN www-irs-gov-3280 1160 1 2014 2014 CD www-irs-gov-3280 1160 2 - - SYM www-irs-gov-3280 1160 3 09 09 CD www-irs-gov-3280 1160 4 606 606 CD www-irs-gov-3280 1160 5 2014 2014 CD www-irs-gov-3280 1160 6 - - SYM www-irs-gov-3280 1160 7 13 13 CD www-irs-gov-3280 1160 8 2014 2014 CD www-irs-gov-3280 1160 9 - - SYM www-irs-gov-3280 1160 10 10 10 CD www-irs-gov-3280 1160 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1161 1 2014 2014 CD www-irs-gov-3280 1161 2 - - SYM www-irs-gov-3280 1161 3 10 10 CD www-irs-gov-3280 1161 4 616 616 CD www-irs-gov-3280 1161 5 2014 2014 CD www-irs-gov-3280 1161 6 - - SYM www-irs-gov-3280 1161 7 14 14 CD www-irs-gov-3280 1161 8 2014 2014 CD www-irs-gov-3280 1161 9 - - SYM www-irs-gov-3280 1161 10 13 13 CD www-irs-gov-3280 1161 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1162 1 2014 2014 CD www-irs-gov-3280 1162 2 - - SYM www-irs-gov-3280 1162 3 13 13 CD www-irs-gov-3280 1162 4 881 881 CD www-irs-gov-3280 1162 5 2014 2014 CD www-irs-gov-3280 1162 6 - - SYM www-irs-gov-3280 1162 7 15 15 CD www-irs-gov-3280 1162 8 2014 2014 CD www-irs-gov-3280 1162 9 - - SYM www-irs-gov-3280 1162 10 12 12 CD www-irs-gov-3280 1162 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1163 1 2014 2014 CD www-irs-gov-3280 1163 2 - - SYM www-irs-gov-3280 1163 3 12 12 CD www-irs-gov-3280 1163 4 661 661 CD www-irs-gov-3280 1163 5 2014 2014 CD www-irs-gov-3280 1163 6 - - SYM www-irs-gov-3280 1163 7 16 16 CD www-irs-gov-3280 1163 8 2014 2014 CD www-irs-gov-3280 1163 9 - - SYM www-irs-gov-3280 1163 10 14 14 CD www-irs-gov-3280 1163 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1164 1 2014 2014 CD www-irs-gov-3280 1164 2 - - SYM www-irs-gov-3280 1164 3 14 14 CD www-irs-gov-3280 1164 4 920 920 CD www-irs-gov-3280 1164 5 2014 2014 CD www-irs-gov-3280 1164 6 - - SYM www-irs-gov-3280 1164 7 17 17 CD www-irs-gov-3280 1164 8 2014 2014 CD www-irs-gov-3280 1164 9 - - SYM www-irs-gov-3280 1164 10 13 13 CD www-irs-gov-3280 1164 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1165 1 2014 2014 CD www-irs-gov-3280 1165 2 - - SYM www-irs-gov-3280 1165 3 13 13 CD www-irs-gov-3280 1165 4 881 881 CD www-irs-gov-3280 1165 5 2014 2014 CD www-irs-gov-3280 1165 6 - - SYM www-irs-gov-3280 1165 7 18 18 CD www-irs-gov-3280 1165 8 2014 2014 CD www-irs-gov-3280 1165 9 - - SYM www-irs-gov-3280 1165 10 15 15 CD www-irs-gov-3280 1165 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1166 1 2014 2014 CD www-irs-gov-3280 1166 2 - - SYM www-irs-gov-3280 1166 3 15 15 CD www-irs-gov-3280 1166 4 926 926 CD www-irs-gov-3280 1166 5 2014 2014 CD www-irs-gov-3280 1166 6 - - SYM www-irs-gov-3280 1166 7 20 20 CD www-irs-gov-3280 1166 8 2014 2014 CD www-irs-gov-3280 1166 9 - - SYM www-irs-gov-3280 1166 10 16 16 CD www-irs-gov-3280 1166 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1167 1 2014 2014 CD www-irs-gov-3280 1167 2 - - SYM www-irs-gov-3280 1167 3 16 16 CD www-irs-gov-3280 1167 4 937 937 CD www-irs-gov-3280 1167 5 2014 2014 CD www-irs-gov-3280 1167 6 - - SYM www-irs-gov-3280 1167 7 21 21 CD www-irs-gov-3280 1167 8 2014 2014 CD www-irs-gov-3280 1167 9 - - SYM www-irs-gov-3280 1167 10 16 16 CD www-irs-gov-3280 1167 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1168 1 2014 2014 CD www-irs-gov-3280 1168 2 - - SYM www-irs-gov-3280 1168 3 16 16 CD www-irs-gov-3280 1168 4 938 938 CD www-irs-gov-3280 1168 5 2014 2014 CD www-irs-gov-3280 1168 6 - - SYM www-irs-gov-3280 1168 7 22 22 CD www-irs-gov-3280 1168 8 2014 2014 CD www-irs-gov-3280 1168 9 - - SYM www-irs-gov-3280 1168 10 16 16 CD www-irs-gov-3280 1168 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1169 1 2014 2014 CD www-irs-gov-3280 1169 2 - - SYM www-irs-gov-3280 1169 3 16 16 CD www-irs-gov-3280 1169 4 940 940 CD www-irs-gov-3280 1169 5 2014 2014 CD www-irs-gov-3280 1169 6 - - SYM www-irs-gov-3280 1169 7 23 23 CD www-irs-gov-3280 1169 8 2014 2014 CD www-irs-gov-3280 1169 9 - - SYM www-irs-gov-3280 1169 10 16 16 CD www-irs-gov-3280 1169 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1170 1 2014 2014 CD www-irs-gov-3280 1170 2 - - SYM www-irs-gov-3280 1170 3 16 16 CD www-irs-gov-3280 1170 4 942 942 CD www-irs-gov-3280 1170 5 2014 2014 CD www-irs-gov-3280 1170 6 - - SYM www-irs-gov-3280 1170 7 24 24 CD www-irs-gov-3280 1170 8 2014 2014 CD www-irs-gov-3280 1170 9 - - SYM www-irs-gov-3280 1170 10 16 16 CD www-irs-gov-3280 1170 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1171 1 2014 2014 CD www-irs-gov-3280 1171 2 - - SYM www-irs-gov-3280 1171 3 16 16 CD www-irs-gov-3280 1171 4 942 942 CD www-irs-gov-3280 1171 5     _SP www-irs-gov-3280 1171 6 Proposed Proposed NNP www-irs-gov-3280 1171 7 Regulations Regulations NNPS www-irs-gov-3280 1171 8 Article Article NNP www-irs-gov-3280 1171 9 Issue Issue NNP www-irs-gov-3280 1171 10 Link Link NNP www-irs-gov-3280 1171 11 Page Page NNP www-irs-gov-3280 1171 12 REG-154890 REG-154890 NNP www-irs-gov-3280 1171 13 - - : www-irs-gov-3280 1171 14 03 03 CD www-irs-gov-3280 1171 15 2014 2014 CD www-irs-gov-3280 1171 16 - - SYM www-irs-gov-3280 1171 17 06 06 CD www-irs-gov-3280 1171 18 I.R.B. i.r.b. NN www-irs-gov-3280 1172 1 2014 2014 CD www-irs-gov-3280 1172 2 - - SYM www-irs-gov-3280 1172 3 06 06 CD www-irs-gov-3280 1172 4 504 504 CD www-irs-gov-3280 1172 5 REG-159420 REG-159420 NNP www-irs-gov-3280 1172 6 - - HYPH www-irs-gov-3280 1172 7 04 04 CD www-irs-gov-3280 1172 8 2014 2014 CD www-irs-gov-3280 1172 9 - - SYM www-irs-gov-3280 1172 10 02 02 CD www-irs-gov-3280 1172 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1173 1 2014 2014 CD www-irs-gov-3280 1173 2 - - SYM www-irs-gov-3280 1173 3 02 02 CD www-irs-gov-3280 1173 4 374 374 CD www-irs-gov-3280 1173 5 REG-144468 REG-144468 NNP www-irs-gov-3280 1173 6 - - HYPH www-irs-gov-3280 1173 7 05 05 CD www-irs-gov-3280 1173 8 2014 2014 CD www-irs-gov-3280 1173 9 - - SYM www-irs-gov-3280 1173 10 06 06 CD www-irs-gov-3280 1173 11 I.R.B. i.r.b. NN www-irs-gov-3280 1174 1 2014 2014 CD www-irs-gov-3280 1174 2 - - SYM www-irs-gov-3280 1174 3 06 06 CD www-irs-gov-3280 1174 4 474 474 CD www-irs-gov-3280 1174 5 REG-163195 REG-163195 NNP www-irs-gov-3280 1174 6 - - HYPH www-irs-gov-3280 1174 7 05 05 CD www-irs-gov-3280 1174 8 2014 2014 CD www-irs-gov-3280 1174 9 - - SYM www-irs-gov-3280 1174 10 15 15 CD www-irs-gov-3280 1174 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1175 1 2014 2014 CD www-irs-gov-3280 1175 2 - - SYM www-irs-gov-3280 1175 3 15 15 CD www-irs-gov-3280 1175 4 930 930 CD www-irs-gov-3280 1175 5 REG-119305 REG-119305 NNP www-irs-gov-3280 1175 6 - - HYPH www-irs-gov-3280 1175 7 11 11 CD www-irs-gov-3280 1175 8 2014 2014 CD www-irs-gov-3280 1175 9 - - SYM www-irs-gov-3280 1175 10 08 08 CD www-irs-gov-3280 1175 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1176 1 2014 2014 CD www-irs-gov-3280 1176 2 - - SYM www-irs-gov-3280 1176 3 08 08 CD www-irs-gov-3280 1176 4 524 524 CD www-irs-gov-3280 1176 5 REG-140974 REG-140974 NNP www-irs-gov-3280 1176 6 - - HYPH www-irs-gov-3280 1176 7 11 11 CD www-irs-gov-3280 1176 8 2014 2014 CD www-irs-gov-3280 1176 9 - - SYM www-irs-gov-3280 1176 10 03 03 CD www-irs-gov-3280 1176 11 I.R.B. i.r.b. NN www-irs-gov-3280 1177 1 2014 2014 CD www-irs-gov-3280 1177 2 - - SYM www-irs-gov-3280 1177 3 03 03 CD www-irs-gov-3280 1177 4 438 438 CD www-irs-gov-3280 1177 5 REG-121534 REG-121534 NNPS www-irs-gov-3280 1177 6 - - : www-irs-gov-3280 1177 7 12 12 CD www-irs-gov-3280 1177 8 2014 2014 CD www-irs-gov-3280 1177 9 - - SYM www-irs-gov-3280 1177 10 06 06 CD www-irs-gov-3280 1177 11 I.R.B. i.r.b. NN www-irs-gov-3280 1178 1 2014 2014 CD www-irs-gov-3280 1178 2 - - SYM www-irs-gov-3280 1178 3 06 06 CD www-irs-gov-3280 1178 4 473 473 CD www-irs-gov-3280 1178 5 REG-122706 REG-122706 NNP www-irs-gov-3280 1178 6 - - HYPH www-irs-gov-3280 1178 7 12 12 CD www-irs-gov-3280 1178 8 2014 2014 CD www-irs-gov-3280 1178 9 - - SYM www-irs-gov-3280 1178 10 11 11 CD www-irs-gov-3280 1178 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1179 1 2014 2014 CD www-irs-gov-3280 1179 2 - - SYM www-irs-gov-3280 1179 3 11 11 CD www-irs-gov-3280 1179 4 647 647 CD www-irs-gov-3280 1179 5 REG-134361 REG-134361 NNP www-irs-gov-3280 1179 6 - - HYPH www-irs-gov-3280 1179 7 12 12 CD www-irs-gov-3280 1179 8 2014 2014 CD www-irs-gov-3280 1179 9 - - SYM www-irs-gov-3280 1179 10 13 13 CD www-irs-gov-3280 1179 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1180 1 2014 2014 CD www-irs-gov-3280 1180 2 - - SYM www-irs-gov-3280 1180 3 13 13 CD www-irs-gov-3280 1180 4 895 895 CD www-irs-gov-3280 1180 5 REG-136984 REG-136984 NNP www-irs-gov-3280 1180 6 - - HYPH www-irs-gov-3280 1180 7 12 12 CD www-irs-gov-3280 1180 8 2014 2014 CD www-irs-gov-3280 1180 9 - - SYM www-irs-gov-3280 1180 10 02 02 CD www-irs-gov-3280 1180 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1181 1 2014 2014 CD www-irs-gov-3280 1181 2 - - SYM www-irs-gov-3280 1181 3 02 02 CD www-irs-gov-3280 1181 4 378 378 CD www-irs-gov-3280 1181 5 REG-113350 REG-113350 NNP www-irs-gov-3280 1181 6 - - HYPH www-irs-gov-3280 1181 7 13 13 CD www-irs-gov-3280 1181 8 2014 2014 CD www-irs-gov-3280 1181 9 - - SYM www-irs-gov-3280 1181 10 03 03 CD www-irs-gov-3280 1181 11 I.R.B. i.r.b. NN www-irs-gov-3280 1182 1 2014 2014 CD www-irs-gov-3280 1182 2 - - SYM www-irs-gov-3280 1182 3 03 03 CD www-irs-gov-3280 1182 4 440 440 CD www-irs-gov-3280 1182 5 REG-130967 REG-130967 NNS www-irs-gov-3280 1182 6 - - : www-irs-gov-3280 1182 7 13 13 CD www-irs-gov-3280 1182 8 2014 2014 CD www-irs-gov-3280 1182 9 - - SYM www-irs-gov-3280 1182 10 13 13 CD www-irs-gov-3280 1182 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1183 1 2014 2014 CD www-irs-gov-3280 1183 2 - - SYM www-irs-gov-3280 1183 3 13 13 CD www-irs-gov-3280 1183 4 884 884 CD www-irs-gov-3280 1183 5 REG-141036 REG-141036 NNP www-irs-gov-3280 1183 6 - - : www-irs-gov-3280 1183 7 13 13 CD www-irs-gov-3280 1183 8 2014 2014 CD www-irs-gov-3280 1183 9 - - SYM www-irs-gov-3280 1183 10 07 07 CD www-irs-gov-3280 1183 11 I.R.B. i.r.b. NN www-irs-gov-3280 1184 1 2014 2014 CD www-irs-gov-3280 1184 2 - - SYM www-irs-gov-3280 1184 3 07 07 CD www-irs-gov-3280 1184 4 516 516 CD www-irs-gov-3280 1184 5 REG-143172 reg-143172 CD www-irs-gov-3280 1184 6 - - HYPH www-irs-gov-3280 1184 7 13 13 CD www-irs-gov-3280 1184 8 2014 2014 CD www-irs-gov-3280 1184 9 - - SYM www-irs-gov-3280 1184 10 02 02 CD www-irs-gov-3280 1184 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1185 1 2014 2014 CD www-irs-gov-3280 1185 2 - - SYM www-irs-gov-3280 1185 3 02 02 CD www-irs-gov-3280 1185 4 383 383 CD www-irs-gov-3280 1185 5 REG-108641 REG-108641 NNP www-irs-gov-3280 1185 6 - - HYPH www-irs-gov-3280 1185 7 14 14 CD www-irs-gov-3280 1185 8 2014 2014 CD www-irs-gov-3280 1185 9 - - SYM www-irs-gov-3280 1185 10 15 15 CD www-irs-gov-3280 1185 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1186 1 2014 2014 CD www-irs-gov-3280 1186 2 - - SYM www-irs-gov-3280 1186 3 15 15 CD www-irs-gov-3280 1186 4 928 928 CD www-irs-gov-3280 1186 5     _SP www-irs-gov-3280 1186 6 Revenue Revenue NNP www-irs-gov-3280 1186 7 Procedures Procedures NNP www-irs-gov-3280 1186 8 Article Article NNP www-irs-gov-3280 1186 9 Issue Issue NNP www-irs-gov-3280 1186 10 Link Link NNP www-irs-gov-3280 1186 11 Page Page NNP www-irs-gov-3280 1186 12 2014 2014 CD www-irs-gov-3280 1186 13 - - SYM www-irs-gov-3280 1186 14 1 1 CD www-irs-gov-3280 1186 15 2014 2014 CD www-irs-gov-3280 1186 16 - - SYM www-irs-gov-3280 1186 17 01 01 CD www-irs-gov-3280 1186 18 I.R.B. I.R.B. NNP www-irs-gov-3280 1187 1 2014 2014 CD www-irs-gov-3280 1187 2 - - SYM www-irs-gov-3280 1187 3 01 01 CD www-irs-gov-3280 1187 4 1 1 CD www-irs-gov-3280 1187 5 2014 2014 CD www-irs-gov-3280 1187 6 - - SYM www-irs-gov-3280 1187 7 2 2 CD www-irs-gov-3280 1187 8 2014 2014 CD www-irs-gov-3280 1187 9 - - SYM www-irs-gov-3280 1187 10 01 01 CD www-irs-gov-3280 1187 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1188 1 2014 2014 CD www-irs-gov-3280 1188 2 - - SYM www-irs-gov-3280 1188 3 01 01 CD www-irs-gov-3280 1188 4 90 90 CD www-irs-gov-3280 1188 5 2014 2014 CD www-irs-gov-3280 1188 6 - - SYM www-irs-gov-3280 1188 7 3 3 CD www-irs-gov-3280 1188 8 2014 2014 CD www-irs-gov-3280 1188 9 - - SYM www-irs-gov-3280 1188 10 01 01 CD www-irs-gov-3280 1188 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1189 1 2014 2014 CD www-irs-gov-3280 1189 2 - - SYM www-irs-gov-3280 1189 3 01 01 CD www-irs-gov-3280 1189 4 111 111 CD www-irs-gov-3280 1189 5 2014 2014 CD www-irs-gov-3280 1189 6 - - SYM www-irs-gov-3280 1189 7 4 4 CD www-irs-gov-3280 1189 8 2014 2014 CD www-irs-gov-3280 1189 9 - - SYM www-irs-gov-3280 1189 10 01 01 CD www-irs-gov-3280 1189 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1190 1 2014 2014 CD www-irs-gov-3280 1190 2 - - SYM www-irs-gov-3280 1190 3 01 01 CD www-irs-gov-3280 1190 4 125 125 CD www-irs-gov-3280 1190 5 2014 2014 CD www-irs-gov-3280 1190 6 - - SYM www-irs-gov-3280 1190 7 5 5 CD www-irs-gov-3280 1190 8 2014 2014 CD www-irs-gov-3280 1190 9 - - SYM www-irs-gov-3280 1190 10 01 01 CD www-irs-gov-3280 1190 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1191 1 2014 2014 CD www-irs-gov-3280 1191 2 - - SYM www-irs-gov-3280 1191 3 01 01 CD www-irs-gov-3280 1191 4 169 169 CD www-irs-gov-3280 1191 5 2014 2014 CD www-irs-gov-3280 1191 6 - - SYM www-irs-gov-3280 1191 7 6 6 CD www-irs-gov-3280 1191 8 2014 2014 CD www-irs-gov-3280 1191 9 - - SYM www-irs-gov-3280 1191 10 01 01 CD www-irs-gov-3280 1191 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1192 1 2014 2014 CD www-irs-gov-3280 1192 2 - - SYM www-irs-gov-3280 1192 3 01 01 CD www-irs-gov-3280 1192 4 198 198 CD www-irs-gov-3280 1192 5 2014 2014 CD www-irs-gov-3280 1192 6 - - SYM www-irs-gov-3280 1192 7 7 7 CD www-irs-gov-3280 1192 8 2014 2014 CD www-irs-gov-3280 1192 9 - - SYM www-irs-gov-3280 1192 10 01 01 CD www-irs-gov-3280 1192 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1193 1 2014 2014 CD www-irs-gov-3280 1193 2 - - SYM www-irs-gov-3280 1193 3 01 01 CD www-irs-gov-3280 1193 4 238 238 CD www-irs-gov-3280 1193 5 2014 2014 CD www-irs-gov-3280 1193 6 - - SYM www-irs-gov-3280 1193 7 8 8 CD www-irs-gov-3280 1193 8 2014 2014 CD www-irs-gov-3280 1193 9 - - SYM www-irs-gov-3280 1193 10 01 01 CD www-irs-gov-3280 1193 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1194 1 2014 2014 CD www-irs-gov-3280 1194 2 - - SYM www-irs-gov-3280 1194 3 01 01 CD www-irs-gov-3280 1194 4 242 242 CD www-irs-gov-3280 1194 5 2014 2014 CD www-irs-gov-3280 1194 6 - - SYM www-irs-gov-3280 1194 7 9 9 CD www-irs-gov-3280 1194 8 2014 2014 CD www-irs-gov-3280 1194 9 - - SYM www-irs-gov-3280 1194 10 02 02 CD www-irs-gov-3280 1194 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1195 1 2014 2014 CD www-irs-gov-3280 1195 2 - - SYM www-irs-gov-3280 1195 3 02 02 CD www-irs-gov-3280 1195 4 281 281 CD www-irs-gov-3280 1195 5 2014 2014 CD www-irs-gov-3280 1195 6 - - SYM www-irs-gov-3280 1195 7 10 10 CD www-irs-gov-3280 1195 8 2014 2014 CD www-irs-gov-3280 1195 9 - - SYM www-irs-gov-3280 1195 10 02 02 CD www-irs-gov-3280 1195 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1196 1 2014 2014 CD www-irs-gov-3280 1196 2 - - SYM www-irs-gov-3280 1196 3 02 02 CD www-irs-gov-3280 1196 4 293 293 CD www-irs-gov-3280 1196 5 2014 2014 CD www-irs-gov-3280 1196 6 - - SYM www-irs-gov-3280 1196 7 11 11 CD www-irs-gov-3280 1196 8 2014 2014 CD www-irs-gov-3280 1196 9 - - SYM www-irs-gov-3280 1196 10 03 03 CD www-irs-gov-3280 1196 11 I.R.B. i.r.b. NN www-irs-gov-3280 1197 1 2014 2014 CD www-irs-gov-3280 1197 2 - - SYM www-irs-gov-3280 1197 3 03 03 CD www-irs-gov-3280 1197 4 411 411 CD www-irs-gov-3280 1197 5 2014 2014 CD www-irs-gov-3280 1197 6 - - SYM www-irs-gov-3280 1197 7 12 12 CD www-irs-gov-3280 1197 8 2014 2014 CD www-irs-gov-3280 1197 9 - - SYM www-irs-gov-3280 1197 10 03 03 CD www-irs-gov-3280 1197 11 I.R.B. i.r.b. NN www-irs-gov-3280 1198 1 2014 2014 CD www-irs-gov-3280 1198 2 - - SYM www-irs-gov-3280 1198 3 03 03 CD www-irs-gov-3280 1198 4 415 415 CD www-irs-gov-3280 1198 5 2014 2014 CD www-irs-gov-3280 1198 6 - - SYM www-irs-gov-3280 1198 7 13 13 CD www-irs-gov-3280 1198 8 2014 2014 CD www-irs-gov-3280 1198 9 - - SYM www-irs-gov-3280 1198 10 03 03 CD www-irs-gov-3280 1198 11 I.R.B. i.r.b. NN www-irs-gov-3280 1199 1 2014 2014 CD www-irs-gov-3280 1199 2 - - SYM www-irs-gov-3280 1199 3 03 03 CD www-irs-gov-3280 1199 4 419 419 CD www-irs-gov-3280 1199 5 2014 2014 CD www-irs-gov-3280 1199 6 - - SYM www-irs-gov-3280 1199 7 14 14 CD www-irs-gov-3280 1199 8 2014 2014 CD www-irs-gov-3280 1199 9 - - SYM www-irs-gov-3280 1199 10 02 02 CD www-irs-gov-3280 1199 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1200 1 2014 2014 CD www-irs-gov-3280 1200 2 - - SYM www-irs-gov-3280 1200 3 02 02 CD www-irs-gov-3280 1200 4 295 295 CD www-irs-gov-3280 1200 5 2014 2014 CD www-irs-gov-3280 1200 6 - - SYM www-irs-gov-3280 1200 7 15 15 CD www-irs-gov-3280 1200 8 2014 2014 CD www-irs-gov-3280 1200 9 - - SYM www-irs-gov-3280 1200 10 05 05 CD www-irs-gov-3280 1200 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1201 1 2014 2014 CD www-irs-gov-3280 1201 2 - - SYM www-irs-gov-3280 1201 3 05 05 CD www-irs-gov-3280 1201 4 456 456 CD www-irs-gov-3280 1201 5 2014 2014 CD www-irs-gov-3280 1201 6 - - SYM www-irs-gov-3280 1201 7 16 16 CD www-irs-gov-3280 1201 8 2014 2014 CD www-irs-gov-3280 1201 9 - - SYM www-irs-gov-3280 1201 10 09 09 CD www-irs-gov-3280 1201 11 I.R.B. i.r.b. NN www-irs-gov-3280 1202 1 2014 2014 CD www-irs-gov-3280 1202 2 - - SYM www-irs-gov-3280 1202 3 09 09 CD www-irs-gov-3280 1202 4 606 606 CD www-irs-gov-3280 1202 5 2014 2014 CD www-irs-gov-3280 1202 6 - - SYM www-irs-gov-3280 1202 7 17 17 CD www-irs-gov-3280 1202 8 2014 2014 CD www-irs-gov-3280 1202 9 - - SYM www-irs-gov-3280 1202 10 12 12 CD www-irs-gov-3280 1202 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1203 1 2014 2014 CD www-irs-gov-3280 1203 2 - - SYM www-irs-gov-3280 1203 3 12 12 CD www-irs-gov-3280 1203 4 661 661 CD www-irs-gov-3280 1203 5 2014 2014 CD www-irs-gov-3280 1203 6 - - SYM www-irs-gov-3280 1203 7 18 18 CD www-irs-gov-3280 1203 8 2014 2014 CD www-irs-gov-3280 1203 9 - - SYM www-irs-gov-3280 1203 10 07 07 CD www-irs-gov-3280 1203 11 I.R.B. i.r.b. NN www-irs-gov-3280 1204 1 2014 2014 CD www-irs-gov-3280 1204 2 - - SYM www-irs-gov-3280 1204 3 07 07 CD www-irs-gov-3280 1204 4 513 513 CD www-irs-gov-3280 1204 5 2014 2014 CD www-irs-gov-3280 1204 6 - - SYM www-irs-gov-3280 1204 7 19 19 CD www-irs-gov-3280 1204 8 2014 2014 CD www-irs-gov-3280 1204 9 - - SYM www-irs-gov-3280 1204 10 10 10 CD www-irs-gov-3280 1204 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1205 1 2014 2014 CD www-irs-gov-3280 1205 2 - - SYM www-irs-gov-3280 1205 3 10 10 CD www-irs-gov-3280 1205 4 619 619 CD www-irs-gov-3280 1205 5 2014 2014 CD www-irs-gov-3280 1205 6 - - SYM www-irs-gov-3280 1205 7 20 20 CD www-irs-gov-3280 1205 8 2014 2014 CD www-irs-gov-3280 1205 9 - - SYM www-irs-gov-3280 1205 10 09 09 CD www-irs-gov-3280 1205 11 I.R.B. i.r.b. NN www-irs-gov-3280 1206 1 2014 2014 CD www-irs-gov-3280 1206 2 - - SYM www-irs-gov-3280 1206 3 09 09 CD www-irs-gov-3280 1206 4 614 614 CD www-irs-gov-3280 1206 5 2014 2014 CD www-irs-gov-3280 1206 6 - - SYM www-irs-gov-3280 1206 7 21 21 CD www-irs-gov-3280 1206 8 2014 2014 CD www-irs-gov-3280 1206 9 - - SYM www-irs-gov-3280 1206 10 11 11 CD www-irs-gov-3280 1206 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1207 1 2014 2014 CD www-irs-gov-3280 1207 2 - - SYM www-irs-gov-3280 1207 3 11 11 CD www-irs-gov-3280 1207 4 641 641 CD www-irs-gov-3280 1207 5 2014 2014 CD www-irs-gov-3280 1207 6 - - SYM www-irs-gov-3280 1207 7 22 22 CD www-irs-gov-3280 1207 8 2014 2014 CD www-irs-gov-3280 1207 9 - - SYM www-irs-gov-3280 1207 10 11 11 CD www-irs-gov-3280 1207 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1208 1 2014 2014 CD www-irs-gov-3280 1208 2 - - SYM www-irs-gov-3280 1208 3 11 11 CD www-irs-gov-3280 1208 4 646 646 CD www-irs-gov-3280 1208 5 2014 2014 CD www-irs-gov-3280 1208 6 - - SYM www-irs-gov-3280 1208 7 23 23 CD www-irs-gov-3280 1208 8 2014 2014 CD www-irs-gov-3280 1208 9 - - SYM www-irs-gov-3280 1208 10 12 12 CD www-irs-gov-3280 1208 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1209 1 2014 2014 CD www-irs-gov-3280 1209 2 - - SYM www-irs-gov-3280 1209 3 12 12 CD www-irs-gov-3280 1209 4 685 685 CD www-irs-gov-3280 1209 5 2014 2014 CD www-irs-gov-3280 1209 6 - - SYM www-irs-gov-3280 1209 7 24 24 CD www-irs-gov-3280 1209 8 2014 2014 CD www-irs-gov-3280 1209 9 - - SYM www-irs-gov-3280 1209 10 13 13 CD www-irs-gov-3280 1209 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1210 1 2014 2014 CD www-irs-gov-3280 1210 2 - - SYM www-irs-gov-3280 1210 3 13 13 CD www-irs-gov-3280 1210 4 879 879 CD www-irs-gov-3280 1210 5 2014 2014 CD www-irs-gov-3280 1210 6 - - SYM www-irs-gov-3280 1210 7 25 25 CD www-irs-gov-3280 1210 8 2014 2014 CD www-irs-gov-3280 1210 9 - - SYM www-irs-gov-3280 1210 10 15 15 CD www-irs-gov-3280 1210 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1211 1 2014 2014 CD www-irs-gov-3280 1211 2 - - SYM www-irs-gov-3280 1211 3 15 15 CD www-irs-gov-3280 1211 4 927 927 CD www-irs-gov-3280 1211 5 2014 2014 CD www-irs-gov-3280 1211 6 - - SYM www-irs-gov-3280 1211 7 28 28 CD www-irs-gov-3280 1211 8 2014 2014 CD www-irs-gov-3280 1211 9 - - SYM www-irs-gov-3280 1211 10 16 16 CD www-irs-gov-3280 1211 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1212 1 2014 2014 CD www-irs-gov-3280 1212 2 - - SYM www-irs-gov-3280 1212 3 16 16 CD www-irs-gov-3280 1212 4 944 944 CD www-irs-gov-3280 1212 5     _SP www-irs-gov-3280 1212 6 Revenue Revenue NNP www-irs-gov-3280 1212 7 Rulings Rulings NNP www-irs-gov-3280 1212 8 Article Article NNP www-irs-gov-3280 1212 9 Issue Issue NNP www-irs-gov-3280 1212 10 Link Link NNP www-irs-gov-3280 1212 11 Page Page NNP www-irs-gov-3280 1212 12 2014 2014 CD www-irs-gov-3280 1212 13 - - SYM www-irs-gov-3280 1212 14 1 1 CD www-irs-gov-3280 1212 15 2014 2014 CD www-irs-gov-3280 1212 16 - - SYM www-irs-gov-3280 1212 17 02 02 CD www-irs-gov-3280 1212 18 I.R.B. I.R.B. NNP www-irs-gov-3280 1213 1 2014 2014 CD www-irs-gov-3280 1213 2 - - SYM www-irs-gov-3280 1213 3 02 02 CD www-irs-gov-3280 1213 4 263 263 CD www-irs-gov-3280 1213 5 2014 2014 CD www-irs-gov-3280 1213 6 - - SYM www-irs-gov-3280 1213 7 2 2 CD www-irs-gov-3280 1213 8 2014 2014 CD www-irs-gov-3280 1213 9 - - SYM www-irs-gov-3280 1213 10 02 02 CD www-irs-gov-3280 1213 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1214 1 2014 2014 CD www-irs-gov-3280 1214 2 - - SYM www-irs-gov-3280 1214 3 02 02 CD www-irs-gov-3280 1214 4 255 255 CD www-irs-gov-3280 1214 5 2014 2014 CD www-irs-gov-3280 1214 6 - - SYM www-irs-gov-3280 1214 7 3 3 CD www-irs-gov-3280 1214 8 2014 2014 CD www-irs-gov-3280 1214 9 - - SYM www-irs-gov-3280 1214 10 02 02 CD www-irs-gov-3280 1214 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1215 1 2014 2014 CD www-irs-gov-3280 1215 2 - - SYM www-irs-gov-3280 1215 3 02 02 CD www-irs-gov-3280 1215 4 259 259 CD www-irs-gov-3280 1215 5 2014 2014 CD www-irs-gov-3280 1215 6 - - SYM www-irs-gov-3280 1215 7 4 4 CD www-irs-gov-3280 1215 8 2014 2014 CD www-irs-gov-3280 1215 9 - - SYM www-irs-gov-3280 1215 10 05 05 CD www-irs-gov-3280 1215 11 I.R.B. i.r.b. NN www-irs-gov-3280 1216 1 2014 2014 CD www-irs-gov-3280 1216 2 - - SYM www-irs-gov-3280 1216 3 05 05 CD www-irs-gov-3280 1216 4 449 449 CD www-irs-gov-3280 1216 5 2014 2014 CD www-irs-gov-3280 1216 6 - - SYM www-irs-gov-3280 1216 7 6 6 CD www-irs-gov-3280 1216 8 2014 2014 CD www-irs-gov-3280 1216 9 - - SYM www-irs-gov-3280 1216 10 07 07 CD www-irs-gov-3280 1216 11 I.R.B. i.r.b. NN www-irs-gov-3280 1217 1 2014 2014 CD www-irs-gov-3280 1217 2 - - SYM www-irs-gov-3280 1217 3 07 07 CD www-irs-gov-3280 1217 4 510 510 CD www-irs-gov-3280 1217 5 2014 2014 CD www-irs-gov-3280 1217 6 - - SYM www-irs-gov-3280 1217 7 8 8 CD www-irs-gov-3280 1217 8 2014 2014 CD www-irs-gov-3280 1217 9 - - SYM www-irs-gov-3280 1217 10 11 11 CD www-irs-gov-3280 1217 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1218 1 2014 2014 CD www-irs-gov-3280 1218 2 - - SYM www-irs-gov-3280 1218 3 11 11 CD www-irs-gov-3280 1218 4 624 624 CD www-irs-gov-3280 1218 5 2014 2014 CD www-irs-gov-3280 1218 6 - - SYM www-irs-gov-3280 1218 7 10 10 CD www-irs-gov-3280 1218 8 2014 2014 CD www-irs-gov-3280 1218 9 - - SYM www-irs-gov-3280 1218 10 14 14 CD www-irs-gov-3280 1218 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1219 1 2014 2014 CD www-irs-gov-3280 1219 2 - - SYM www-irs-gov-3280 1219 3 14 14 CD www-irs-gov-3280 1219 4 906 906 CD www-irs-gov-3280 1219 5 2014 2014 CD www-irs-gov-3280 1219 6 - - SYM www-irs-gov-3280 1219 7 11 11 CD www-irs-gov-3280 1219 8 2014 2014 CD www-irs-gov-3280 1219 9 - - SYM www-irs-gov-3280 1219 10 14 14 CD www-irs-gov-3280 1219 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1220 1 2014 2014 CD www-irs-gov-3280 1220 2 - - SYM www-irs-gov-3280 1220 3 14 14 CD www-irs-gov-3280 1220 4 906 906 CD www-irs-gov-3280 1220 5 2014 2014 CD www-irs-gov-3280 1220 6 - - SYM www-irs-gov-3280 1220 7 12 12 CD www-irs-gov-3280 1220 8 2014 2014 CD www-irs-gov-3280 1220 9 - - SYM www-irs-gov-3280 1220 10 15 15 CD www-irs-gov-3280 1220 11 I.R.B. I.R.B. NNP www-irs-gov-3280 1221 1 2014 2014 CD www-irs-gov-3280 1221 2 - - SYM www-irs-gov-3280 1221 3 15 15 CD www-irs-gov-3280 1221 4 923 923 CD www-irs-gov-3280 1221 5     _SP www-irs-gov-3280 1221 6 Treasury Treasury NNP www-irs-gov-3280 1221 7 Decisions Decisions NNPS www-irs-gov-3280 1221 8 Article Article NNP www-irs-gov-3280 1221 9 Issue Issue NNP www-irs-gov-3280 1221 10 Link Link NNP www-irs-gov-3280 1221 11 Page Page NNP www-irs-gov-3280 1221 12 9649 9649 CD www-irs-gov-3280 1221 13 2014 2014 CD www-irs-gov-3280 1221 14 - - SYM www-irs-gov-3280 1221 15 02 02 CD www-irs-gov-3280 1221 16 I.R.B. I.R.B. NNP www-irs-gov-3280 1222 1 2014 2014 CD www-irs-gov-3280 1222 2 - - SYM www-irs-gov-3280 1222 3 02 02 CD www-irs-gov-3280 1222 4 265 265 CD www-irs-gov-3280 1222 5 9650 9650 CD www-irs-gov-3280 1222 6 2014 2014 CD www-irs-gov-3280 1222 7 - - SYM www-irs-gov-3280 1222 8 03 03 CD www-irs-gov-3280 1222 9 I.R.B. i.r.b. NN www-irs-gov-3280 1223 1 2014 2014 CD www-irs-gov-3280 1223 2 - - SYM www-irs-gov-3280 1223 3 03 03 CD www-irs-gov-3280 1223 4 394 394 CD www-irs-gov-3280 1223 5 9651 9651 CD www-irs-gov-3280 1223 6 2014 2014 CD www-irs-gov-3280 1223 7 - - SYM www-irs-gov-3280 1223 8 04 04 CD www-irs-gov-3280 1223 9 I.R.B. I.R.B. NNP www-irs-gov-3280 1224 1 2014 2014 CD www-irs-gov-3280 1224 2 - - SYM www-irs-gov-3280 1224 3 04 04 CD www-irs-gov-3280 1224 4 441 441 CD www-irs-gov-3280 1224 5 9652 9652 CD www-irs-gov-3280 1224 6 2014 2014 CD www-irs-gov-3280 1224 7 - - SYM www-irs-gov-3280 1224 8 12 12 CD www-irs-gov-3280 1224 9 I.R.B. I.R.B. NNP www-irs-gov-3280 1225 1 2014 2014 CD www-irs-gov-3280 1225 2 - - SYM www-irs-gov-3280 1225 3 12 12 CD www-irs-gov-3280 1225 4 655 655 CD www-irs-gov-3280 1225 5 9653 9653 CD www-irs-gov-3280 1225 6 2014 2014 CD www-irs-gov-3280 1225 7 - - SYM www-irs-gov-3280 1225 8 06 06 CD www-irs-gov-3280 1225 9 I.R.B. i.r.b. NN www-irs-gov-3280 1226 1 2014 2014 CD www-irs-gov-3280 1226 2 - - SYM www-irs-gov-3280 1226 3 06 06 CD www-irs-gov-3280 1226 4 460 460 CD www-irs-gov-3280 1226 5 9654 9654 CD www-irs-gov-3280 1226 6 2014 2014 CD www-irs-gov-3280 1226 7 - - SYM www-irs-gov-3280 1226 8 06 06 CD www-irs-gov-3280 1226 9 I.R.B. i.r.b. NN www-irs-gov-3280 1227 1 2014 2014 CD www-irs-gov-3280 1227 2 - - SYM www-irs-gov-3280 1227 3 06 06 CD www-irs-gov-3280 1227 4 461 461 CD www-irs-gov-3280 1227 5 9655 9655 CD www-irs-gov-3280 1227 6 2014 2014 CD www-irs-gov-3280 1227 7 - - SYM www-irs-gov-3280 1227 8 09 09 CD www-irs-gov-3280 1227 9 I.R.B. i.r.b. NN www-irs-gov-3280 1228 1 2014 2014 CD www-irs-gov-3280 1228 2 - - SYM www-irs-gov-3280 1228 3 09 09 CD www-irs-gov-3280 1228 4 541 541 CD www-irs-gov-3280 1228 5 9656 9656 CD www-irs-gov-3280 1228 6 2014 2014 CD www-irs-gov-3280 1228 7 - - SYM www-irs-gov-3280 1228 8 11 11 CD www-irs-gov-3280 1228 9 I.R.B. I.R.B. NNP www-irs-gov-3280 1229 1 2014 2014 CD www-irs-gov-3280 1229 2 - - SYM www-irs-gov-3280 1229 3 11 11 CD www-irs-gov-3280 1229 4 626 626 CD www-irs-gov-3280 1229 5 9657 9657 CD www-irs-gov-3280 1229 6 2014 2014 CD www-irs-gov-3280 1229 7 - - SYM www-irs-gov-3280 1229 8 13 13 CD www-irs-gov-3280 1229 9 I.R.B. I.R.B. NNP www-irs-gov-3280 1230 1 2014 2014 CD www-irs-gov-3280 1230 2 - - SYM www-irs-gov-3280 1230 3 13 13 CD www-irs-gov-3280 1230 4 687 687 CD www-irs-gov-3280 1230 5 9658 9658 CD www-irs-gov-3280 1230 6 2014 2014 CD www-irs-gov-3280 1230 7 - - SYM www-irs-gov-3280 1230 8 13 13 CD www-irs-gov-3280 1230 9 I.R.B. I.R.B. NNP www-irs-gov-3280 1231 1 2014 2014 CD www-irs-gov-3280 1231 2 - - SYM www-irs-gov-3280 1231 3 13 13 CD www-irs-gov-3280 1231 4 748 748 CD www-irs-gov-3280 1231 5 9659 9659 CD www-irs-gov-3280 1231 6 2014 2014 CD www-irs-gov-3280 1231 7 - - SYM www-irs-gov-3280 1231 8 12 12 CD www-irs-gov-3280 1231 9 I.R.B. I.R.B. NNP www-irs-gov-3280 1232 1 2014 2014 CD www-irs-gov-3280 1232 2 - - SYM www-irs-gov-3280 1232 3 12 12 CD www-irs-gov-3280 1232 4 653 653 CD www-irs-gov-3280 1232 5 9660 9660 CD www-irs-gov-3280 1232 6 2014 2014 CD www-irs-gov-3280 1232 7 - - SYM www-irs-gov-3280 1232 8 13 13 CD www-irs-gov-3280 1232 9 I.R.B. I.R.B. NNP www-irs-gov-3280 1233 1 2014 2014 CD www-irs-gov-3280 1233 2 - - SYM www-irs-gov-3280 1233 3 13 13 CD www-irs-gov-3280 1233 4 842 842 CD www-irs-gov-3280 1233 5 9661 9661 CD www-irs-gov-3280 1233 6 2014 2014 CD www-irs-gov-3280 1233 7 - - SYM www-irs-gov-3280 1233 8 13 13 CD www-irs-gov-3280 1233 9 I.R.B. I.R.B. NNP www-irs-gov-3280 1234 1 2014 2014 CD www-irs-gov-3280 1234 2 - - SYM www-irs-gov-3280 1234 3 13 13 CD www-irs-gov-3280 1234 4 855 855 CD www-irs-gov-3280 1234 5 9662 9662 CD www-irs-gov-3280 1234 6 2014 2014 CD www-irs-gov-3280 1234 7 - - SYM www-irs-gov-3280 1234 8 16 16 CD www-irs-gov-3280 1234 9 I.R.B. I.R.B. NNP www-irs-gov-3280 1235 1 2014 2014 CD www-irs-gov-3280 1235 2 - - SYM www-irs-gov-3280 1235 3 16 16 CD www-irs-gov-3280 1235 4 933 933 CD www-irs-gov-3280 1235 5     _SP www-irs-gov-3280 1235 6 Effect Effect NNP www-irs-gov-3280 1235 7 of of IN www-irs-gov-3280 1235 8 Current Current NNP www-irs-gov-3280 1235 9 Actions Actions NNPS www-irs-gov-3280 1235 10 on on IN www-irs-gov-3280 1235 11 Previously Previously NNP www-irs-gov-3280 1235 12 Published publish VBN www-irs-gov-3280 1235 13 Items Items NNP www-irs-gov-3280 1235 14 Finding Finding NNP www-irs-gov-3280 1235 15 List List NNP www-irs-gov-3280 1235 16 of of IN www-irs-gov-3280 1235 17 Current Current NNP www-irs-gov-3280 1235 18 Actions Actions NNPS www-irs-gov-3280 1235 19 on on IN www-irs-gov-3280 1235 20 Previously previously RB www-irs-gov-3280 1235 21 Published publish VBN www-irs-gov-3280 1235 22 Items item NNS www-irs-gov-3280 1235 23 A a DT www-irs-gov-3280 1235 24 cumulative cumulative JJ www-irs-gov-3280 1235 25 list list NN www-irs-gov-3280 1235 26 of of IN www-irs-gov-3280 1235 27 current current JJ www-irs-gov-3280 1235 28 actions action NNS www-irs-gov-3280 1235 29 on on IN www-irs-gov-3280 1235 30 previously previously RB www-irs-gov-3280 1235 31 published publish VBN www-irs-gov-3280 1235 32 items item NNS www-irs-gov-3280 1235 33 in in IN www-irs-gov-3280 1235 34 Internal Internal NNP www-irs-gov-3280 1235 35 Revenue Revenue NNP www-irs-gov-3280 1235 36 Bulletins Bulletins NNP www-irs-gov-3280 1235 37 2013–27 2013–27 CD www-irs-gov-3280 1235 38 through through IN www-irs-gov-3280 1235 39 2013–52 2013–52 JJ www-irs-gov-3280 1235 40 is be VBZ www-irs-gov-3280 1235 41 in in IN www-irs-gov-3280 1235 42 Internal Internal NNP www-irs-gov-3280 1235 43 Revenue Revenue NNP www-irs-gov-3280 1235 44 Bulletin Bulletin NNP www-irs-gov-3280 1235 45 2013–52 2013–52 CD www-irs-gov-3280 1235 46 , , , www-irs-gov-3280 1235 47 dated date VBN www-irs-gov-3280 1235 48 December December NNP www-irs-gov-3280 1235 49 23 23 CD www-irs-gov-3280 1235 50 , , , www-irs-gov-3280 1235 51 2013 2013 CD www-irs-gov-3280 1235 52 . . . www-irs-gov-3280 1236 1 Bulletins bulletin NNS www-irs-gov-3280 1236 2 2014–1 2014–1 CD www-irs-gov-3280 1236 3 through through IN www-irs-gov-3280 1236 4 2014–16 2014–16 CD www-irs-gov-3280 1236 5 Announcements Announcements NNP www-irs-gov-3280 1236 6 Old Old NNP www-irs-gov-3280 1236 7 Article Article NNP www-irs-gov-3280 1236 8 Action Action NNP www-irs-gov-3280 1236 9 New New NNP www-irs-gov-3280 1236 10 Article Article NNP www-irs-gov-3280 1236 11 Issue issue NN www-irs-gov-3280 1236 12 Link Link NNP www-irs-gov-3280 1236 13 Page Page NNP www-irs-gov-3280 1236 14 2007 2007 CD www-irs-gov-3280 1236 15 - - SYM www-irs-gov-3280 1236 16 44 44 CD www-irs-gov-3280 1236 17 Modified modify VBN www-irs-gov-3280 1236 18 by by IN www-irs-gov-3280 1236 19 Ann Ann NNP www-irs-gov-3280 1236 20 . . . www-irs-gov-3280 1237 1 2014 2014 CD www-irs-gov-3280 1237 2 - - SYM www-irs-gov-3280 1237 3 4 4 CD www-irs-gov-3280 1237 4 2014 2014 CD www-irs-gov-3280 1237 5 - - SYM www-irs-gov-3280 1237 6 07 07 CD www-irs-gov-3280 1237 7 I.R.B. i.r.b. NN www-irs-gov-3280 1238 1 2014 2014 CD www-irs-gov-3280 1238 2 - - SYM www-irs-gov-3280 1238 3 07 07 CD www-irs-gov-3280 1238 4 523 523 CD www-irs-gov-3280 1238 5 2011 2011 CD www-irs-gov-3280 1238 6 - - SYM www-irs-gov-3280 1238 7 49 49 CD www-irs-gov-3280 1238 8 Modified modify VBN www-irs-gov-3280 1238 9 by by IN www-irs-gov-3280 1238 10 Ann Ann NNP www-irs-gov-3280 1238 11 . . . www-irs-gov-3280 1239 1 2014 2014 CD www-irs-gov-3280 1239 2 - - SYM www-irs-gov-3280 1239 3 4 4 CD www-irs-gov-3280 1239 4 2014 2014 CD www-irs-gov-3280 1239 5 - - SYM www-irs-gov-3280 1239 6 07 07 CD www-irs-gov-3280 1239 7 I.R.B. i.r.b. NN www-irs-gov-3280 1240 1 2014 2014 CD www-irs-gov-3280 1240 2 - - SYM www-irs-gov-3280 1240 3 07 07 CD www-irs-gov-3280 1240 4 523 523 CD www-irs-gov-3280 1240 5     _SP www-irs-gov-3280 1240 6 Notices Notices NNP www-irs-gov-3280 1240 7 Old Old NNP www-irs-gov-3280 1240 8 Article Article NNP www-irs-gov-3280 1240 9 Action Action NNP www-irs-gov-3280 1240 10 New New NNP www-irs-gov-3280 1240 11 Article Article NNP www-irs-gov-3280 1240 12 Issue issue NN www-irs-gov-3280 1240 13 Link Link NNP www-irs-gov-3280 1240 14 Page Page NNP www-irs-gov-3280 1240 15 2003 2003 CD www-irs-gov-3280 1240 16 - - SYM www-irs-gov-3280 1240 17 37 37 CD www-irs-gov-3280 1240 18 Obsoleted obsolete VBN www-irs-gov-3280 1240 19 by by IN www-irs-gov-3280 1240 20 REG-163195 REG-163195 NNP www-irs-gov-3280 1240 21 - - HYPH www-irs-gov-3280 1240 22 05 05 CD www-irs-gov-3280 1240 23 2014 2014 CD www-irs-gov-3280 1240 24 - - SYM www-irs-gov-3280 1240 25 15 15 CD www-irs-gov-3280 1240 26 I.R.B. I.R.B. NNP www-irs-gov-3280 1241 1 2014 2014 CD www-irs-gov-3280 1241 2 - - SYM www-irs-gov-3280 1241 3 15 15 CD www-irs-gov-3280 1241 4 930 930 CD www-irs-gov-3280 1241 5 2006 2006 CD www-irs-gov-3280 1241 6 - - SYM www-irs-gov-3280 1241 7 109 109 CD www-irs-gov-3280 1241 8 Modified modify VBN www-irs-gov-3280 1241 9 by by IN www-irs-gov-3280 1241 10 Notice Notice NNP www-irs-gov-3280 1241 11 2014 2014 CD www-irs-gov-3280 1241 12 - - SYM www-irs-gov-3280 1241 13 4 4 CD www-irs-gov-3280 1241 14 2014 2014 CD www-irs-gov-3280 1241 15 - - SYM www-irs-gov-3280 1241 16 02 02 CD www-irs-gov-3280 1241 17 I.R.B. I.R.B. NNP www-irs-gov-3280 1242 1 2014 2014 CD www-irs-gov-3280 1242 2 - - SYM www-irs-gov-3280 1242 3 02 02 CD www-irs-gov-3280 1242 4 274 274 CD www-irs-gov-3280 1242 5 2007 2007 CD www-irs-gov-3280 1242 6 - - SYM www-irs-gov-3280 1242 7 59 59 CD www-irs-gov-3280 1242 8 Obsoleted obsolete VBN www-irs-gov-3280 1242 9 by by IN www-irs-gov-3280 1242 10 REG-163195 REG-163195 NNP www-irs-gov-3280 1242 11 - - HYPH www-irs-gov-3280 1242 12 05 05 CD www-irs-gov-3280 1242 13 2014 2014 CD www-irs-gov-3280 1242 14 - - SYM www-irs-gov-3280 1242 15 15 15 CD www-irs-gov-3280 1242 16 I.R.B. I.R.B. NNP www-irs-gov-3280 1243 1 2014 2014 CD www-irs-gov-3280 1243 2 - - SYM www-irs-gov-3280 1243 3 15 15 CD www-irs-gov-3280 1243 4 930 930 CD www-irs-gov-3280 1243 5 2009 2009 CD www-irs-gov-3280 1243 6 - - SYM www-irs-gov-3280 1243 7 78 78 CD www-irs-gov-3280 1243 8 Superseded supersede VBN www-irs-gov-3280 1243 9 by by IN www-irs-gov-3280 1243 10 T.D. T.D. NNP www-irs-gov-3280 1244 1 9654 9654 CD www-irs-gov-3280 1244 2 2014 2014 CD www-irs-gov-3280 1244 3 - - SYM www-irs-gov-3280 1244 4 06 06 CD www-irs-gov-3280 1244 5 I.R.B. i.r.b. NN www-irs-gov-3280 1245 1 2014 2014 CD www-irs-gov-3280 1245 2 - - SYM www-irs-gov-3280 1245 3 06 06 CD www-irs-gov-3280 1245 4 461 461 CD www-irs-gov-3280 1245 5 2013 2013 CD www-irs-gov-3280 1245 6 - - SYM www-irs-gov-3280 1245 7 1 1 CD www-irs-gov-3280 1245 8 Superseded supersede VBN www-irs-gov-3280 1245 9 by by IN www-irs-gov-3280 1245 10 Notice Notice NNP www-irs-gov-3280 1245 11 2014 2014 CD www-irs-gov-3280 1245 12 - - SYM www-irs-gov-3280 1245 13 22 22 CD www-irs-gov-3280 1245 14 2014 2014 CD www-irs-gov-3280 1245 15 - - SYM www-irs-gov-3280 1245 16 16 16 CD www-irs-gov-3280 1245 17 I.R.B. I.R.B. NNP www-irs-gov-3280 1246 1 2014 2014 CD www-irs-gov-3280 1246 2 - - SYM www-irs-gov-3280 1246 3 16 16 CD www-irs-gov-3280 1246 4 940 940 CD www-irs-gov-3280 1246 5 2013 2013 CD www-irs-gov-3280 1246 6 - - SYM www-irs-gov-3280 1246 7 1 1 CD www-irs-gov-3280 1246 8 Modified modify VBN www-irs-gov-3280 1246 9 by by IN www-irs-gov-3280 1246 10 Notice Notice NNP www-irs-gov-3280 1246 11 2014 2014 CD www-irs-gov-3280 1246 12 - - SYM www-irs-gov-3280 1246 13 22 22 CD www-irs-gov-3280 1246 14 2014 2014 CD www-irs-gov-3280 1246 15 - - SYM www-irs-gov-3280 1246 16 16 16 CD www-irs-gov-3280 1246 17 I.R.B. I.R.B. NNP www-irs-gov-3280 1247 1 2014 2014 CD www-irs-gov-3280 1247 2 - - SYM www-irs-gov-3280 1247 3 16 16 CD www-irs-gov-3280 1247 4 940 940 CD www-irs-gov-3280 1247 5 2013 2013 CD www-irs-gov-3280 1247 6 - - SYM www-irs-gov-3280 1247 7 13 13 CD www-irs-gov-3280 1247 8 Obsoleted obsolete VBN www-irs-gov-3280 1247 9 by by IN www-irs-gov-3280 1247 10 REG-163195 REG-163195 NNP www-irs-gov-3280 1247 11 - - HYPH www-irs-gov-3280 1247 12 05 05 CD www-irs-gov-3280 1247 13 2014 2014 CD www-irs-gov-3280 1247 14 - - SYM www-irs-gov-3280 1247 15 15 15 CD www-irs-gov-3280 1247 16 I.R.B. I.R.B. NNP www-irs-gov-3280 1248 1 2014 2014 CD www-irs-gov-3280 1248 2 - - SYM www-irs-gov-3280 1248 3 15 15 CD www-irs-gov-3280 1248 4 930 930 CD www-irs-gov-3280 1248 5 2013 2013 CD www-irs-gov-3280 1248 6 - - SYM www-irs-gov-3280 1248 7 17 17 CD www-irs-gov-3280 1248 8 Amplified Amplified NNP www-irs-gov-3280 1248 9 by by IN www-irs-gov-3280 1248 10 Notice Notice NNP www-irs-gov-3280 1248 11 2014 2014 CD www-irs-gov-3280 1248 12 - - SYM www-irs-gov-3280 1248 13 1 1 CD www-irs-gov-3280 1248 14 2014 2014 CD www-irs-gov-3280 1248 15 - - SYM www-irs-gov-3280 1248 16 02 02 CD www-irs-gov-3280 1248 17 I.R.B. I.R.B. NNP www-irs-gov-3280 1249 1 2014 2014 CD www-irs-gov-3280 1249 2 - - SYM www-irs-gov-3280 1249 3 02 02 CD www-irs-gov-3280 1249 4 270 270 CD www-irs-gov-3280 1249 5     _SP www-irs-gov-3280 1249 6 Revenue Revenue NNP www-irs-gov-3280 1249 7 Procedures Procedures NNP www-irs-gov-3280 1249 8 Old Old NNP www-irs-gov-3280 1249 9 Article Article NNP www-irs-gov-3280 1249 10 Action Action NNP www-irs-gov-3280 1249 11 New New NNP www-irs-gov-3280 1249 12 Article Article NNP www-irs-gov-3280 1249 13 Issue issue NN www-irs-gov-3280 1249 14 Link Link NNP www-irs-gov-3280 1249 15 Page Page NNP www-irs-gov-3280 1249 16 2003 2003 CD www-irs-gov-3280 1249 17 - - SYM www-irs-gov-3280 1249 18 49 49 CD www-irs-gov-3280 1249 19 Modified modify VBN www-irs-gov-3280 1249 20 and and CC www-irs-gov-3280 1249 21 superseded supersede VBN www-irs-gov-3280 1249 22 by by IN www-irs-gov-3280 1249 23 Rev. Rev. NNP www-irs-gov-3280 1250 1 Proc Proc NNP www-irs-gov-3280 1250 2 . . . www-irs-gov-3280 1251 1 2014 2014 CD www-irs-gov-3280 1251 2 - - SYM www-irs-gov-3280 1251 3 14 14 CD www-irs-gov-3280 1251 4 2014 2014 CD www-irs-gov-3280 1251 5 - - SYM www-irs-gov-3280 1251 6 02 02 CD www-irs-gov-3280 1251 7 I.R.B. I.R.B. NNP www-irs-gov-3280 1252 1 2014 2014 CD www-irs-gov-3280 1252 2 - - SYM www-irs-gov-3280 1252 3 02 02 CD www-irs-gov-3280 1252 4 295 295 CD www-irs-gov-3280 1252 5 2004 2004 CD www-irs-gov-3280 1252 6 - - SYM www-irs-gov-3280 1252 7 42 42 CD www-irs-gov-3280 1252 8 Obsoleted obsolete VBN www-irs-gov-3280 1252 9 by by IN www-irs-gov-3280 1252 10 REG-163195 REG-163195 NNP www-irs-gov-3280 1252 11 - - HYPH www-irs-gov-3280 1252 12 05 05 CD www-irs-gov-3280 1252 13 2014 2014 CD www-irs-gov-3280 1252 14 - - SYM www-irs-gov-3280 1252 15 15 15 CD www-irs-gov-3280 1252 16 I.R.B. I.R.B. NNP www-irs-gov-3280 1253 1 2014 2014 CD www-irs-gov-3280 1253 2 - - SYM www-irs-gov-3280 1253 3 15 15 CD www-irs-gov-3280 1253 4 930 930 CD www-irs-gov-3280 1253 5 2004 2004 CD www-irs-gov-3280 1253 6 - - SYM www-irs-gov-3280 1253 7 43 43 CD www-irs-gov-3280 1253 8 Obsoleted obsolete VBN www-irs-gov-3280 1253 9 by by IN www-irs-gov-3280 1253 10 REG-163195 REG-163195 NNP www-irs-gov-3280 1253 11 - - HYPH www-irs-gov-3280 1253 12 05 05 CD www-irs-gov-3280 1253 13 2014 2014 CD www-irs-gov-3280 1253 14 - - SYM www-irs-gov-3280 1253 15 15 15 CD www-irs-gov-3280 1253 16 I.R.B. I.R.B. NNP www-irs-gov-3280 1254 1 2014 2014 CD www-irs-gov-3280 1254 2 - - SYM www-irs-gov-3280 1254 3 15 15 CD www-irs-gov-3280 1254 4 930 930 CD www-irs-gov-3280 1254 5 2011 2011 CD www-irs-gov-3280 1254 6 - - SYM www-irs-gov-3280 1254 7 4 4 CD www-irs-gov-3280 1254 8 Modified modify VBN www-irs-gov-3280 1254 9 by by IN www-irs-gov-3280 1254 10 Rev. Rev. NNP www-irs-gov-3280 1255 1 Proc Proc NNP www-irs-gov-3280 1255 2 . . . www-irs-gov-3280 1256 1 2014 2014 CD www-irs-gov-3280 1256 2 - - SYM www-irs-gov-3280 1256 3 17 17 CD www-irs-gov-3280 1256 4 2014 2014 CD www-irs-gov-3280 1256 5 - - SYM www-irs-gov-3280 1256 6 12 12 CD www-irs-gov-3280 1256 7 I.R.B. I.R.B. NNP www-irs-gov-3280 1257 1 2014 2014 CD www-irs-gov-3280 1257 2 - - SYM www-irs-gov-3280 1257 3 12 12 CD www-irs-gov-3280 1257 4 661 661 CD www-irs-gov-3280 1257 5 2011 2011 CD www-irs-gov-3280 1257 6 - - HYPH www-irs-gov-3280 1257 7 14 14 CD www-irs-gov-3280 1257 8 Modified modify VBN www-irs-gov-3280 1257 9 by by IN www-irs-gov-3280 1257 10 Rev. Rev. NNP www-irs-gov-3280 1258 1 Proc Proc NNP www-irs-gov-3280 1258 2 . . . www-irs-gov-3280 1259 1 2014 2014 CD www-irs-gov-3280 1259 2 - - SYM www-irs-gov-3280 1259 3 16 16 CD www-irs-gov-3280 1259 4 2014 2014 CD www-irs-gov-3280 1259 5 - - SYM www-irs-gov-3280 1259 6 09 09 CD www-irs-gov-3280 1259 7 I.R.B. i.r.b. NN www-irs-gov-3280 1260 1 2014 2014 CD www-irs-gov-3280 1260 2 - - SYM www-irs-gov-3280 1260 3 09 09 CD www-irs-gov-3280 1260 4 606 606 CD www-irs-gov-3280 1260 5 2011 2011 CD www-irs-gov-3280 1260 6 - - HYPH www-irs-gov-3280 1260 7 14 14 CD www-irs-gov-3280 1260 8 Clarified clarify VBN www-irs-gov-3280 1260 9 by by IN www-irs-gov-3280 1260 10 Rev. Rev. NNP www-irs-gov-3280 1261 1 Proc Proc NNP www-irs-gov-3280 1261 2 . . . www-irs-gov-3280 1262 1 2014 2014 CD www-irs-gov-3280 1262 2 - - SYM www-irs-gov-3280 1262 3 16 16 CD www-irs-gov-3280 1262 4 2014 2014 CD www-irs-gov-3280 1262 5 - - SYM www-irs-gov-3280 1262 6 09 09 CD www-irs-gov-3280 1262 7 I.R.B. i.r.b. NN www-irs-gov-3280 1263 1 2014 2014 CD www-irs-gov-3280 1263 2 - - SYM www-irs-gov-3280 1263 3 09 09 CD www-irs-gov-3280 1263 4 606 606 CD www-irs-gov-3280 1263 5 2011 2011 CD www-irs-gov-3280 1263 6 - - HYPH www-irs-gov-3280 1263 7 14 14 CD www-irs-gov-3280 1263 8 Modified modify VBN www-irs-gov-3280 1263 9 by by IN www-irs-gov-3280 1263 10 Rev. Rev. NNP www-irs-gov-3280 1264 1 Proc Proc NNP www-irs-gov-3280 1264 2 . . . www-irs-gov-3280 1265 1 2014 2014 CD www-irs-gov-3280 1265 2 - - SYM www-irs-gov-3280 1265 3 17 17 CD www-irs-gov-3280 1265 4 2014 2014 CD www-irs-gov-3280 1265 5 - - SYM www-irs-gov-3280 1265 6 12 12 CD www-irs-gov-3280 1265 7 I.R.B. I.R.B. NNP www-irs-gov-3280 1266 1 2014 2014 CD www-irs-gov-3280 1266 2 - - SYM www-irs-gov-3280 1266 3 12 12 CD www-irs-gov-3280 1266 4 661 661 CD www-irs-gov-3280 1266 5 2011 2011 CD www-irs-gov-3280 1266 6 - - SYM www-irs-gov-3280 1266 7 44 44 CD www-irs-gov-3280 1266 8 Modified modified JJ www-irs-gov-3280 1266 9 and and CC www-irs-gov-3280 1266 10 Superseded supersede VBN www-irs-gov-3280 1266 11 by by IN www-irs-gov-3280 1266 12 Rev. Rev. NNP www-irs-gov-3280 1267 1 Proc Proc NNP www-irs-gov-3280 1267 2 . . . www-irs-gov-3280 1268 1 2014 2014 CD www-irs-gov-3280 1268 2 - - SYM www-irs-gov-3280 1268 3 11 11 CD www-irs-gov-3280 1268 4 2014 2014 CD www-irs-gov-3280 1268 5 - - SYM www-irs-gov-3280 1268 6 03 03 CD www-irs-gov-3280 1268 7 I.R.B. i.r.b. NN www-irs-gov-3280 1269 1 2014 2014 CD www-irs-gov-3280 1269 2 - - SYM www-irs-gov-3280 1269 3 03 03 CD www-irs-gov-3280 1269 4 411 411 CD www-irs-gov-3280 1269 5 2011 2011 CD www-irs-gov-3280 1269 6 - - SYM www-irs-gov-3280 1269 7 49 49 CD www-irs-gov-3280 1269 8 Modified modify VBN www-irs-gov-3280 1269 9 by by IN www-irs-gov-3280 1269 10 Rev. Rev. NNP www-irs-gov-3280 1270 1 Proc Proc NNP www-irs-gov-3280 1270 2 . . . www-irs-gov-3280 1271 1 2014 2014 CD www-irs-gov-3280 1271 2 - - SYM www-irs-gov-3280 1271 3 6 6 CD www-irs-gov-3280 1271 4 2014 2014 CD www-irs-gov-3280 1271 5 - - SYM www-irs-gov-3280 1271 6 01 01 CD www-irs-gov-3280 1271 7 I.R.B. I.R.B. NNP www-irs-gov-3280 1272 1 2014 2014 CD www-irs-gov-3280 1272 2 - - SYM www-irs-gov-3280 1272 3 01 01 CD www-irs-gov-3280 1272 4 198 198 CD www-irs-gov-3280 1272 5 2012 2012 CD www-irs-gov-3280 1272 6 - - HYPH www-irs-gov-3280 1272 7 14 14 CD www-irs-gov-3280 1272 8 Modified modify VBN www-irs-gov-3280 1272 9 by by IN www-irs-gov-3280 1272 10 Rev. Rev. NNP www-irs-gov-3280 1273 1 Proc Proc NNP www-irs-gov-3280 1273 2 . . . www-irs-gov-3280 1274 1 2014 2014 CD www-irs-gov-3280 1274 2 - - SYM www-irs-gov-3280 1274 3 17 17 CD www-irs-gov-3280 1274 4 2014 2014 CD www-irs-gov-3280 1274 5 - - SYM www-irs-gov-3280 1274 6 12 12 CD www-irs-gov-3280 1274 7 I.R.B. I.R.B. NNP www-irs-gov-3280 1275 1 2014 2014 CD www-irs-gov-3280 1275 2 - - SYM www-irs-gov-3280 1275 3 12 12 CD www-irs-gov-3280 1275 4 661 661 CD www-irs-gov-3280 1275 5 2012 2012 CD www-irs-gov-3280 1275 6 - - SYM www-irs-gov-3280 1275 7 19 19 CD www-irs-gov-3280 1275 8 Modified modify VBN www-irs-gov-3280 1275 9 by by IN www-irs-gov-3280 1275 10 Rev. Rev. NNP www-irs-gov-3280 1276 1 Proc Proc NNP www-irs-gov-3280 1276 2 . . . www-irs-gov-3280 1277 1 2014 2014 CD www-irs-gov-3280 1277 2 - - SYM www-irs-gov-3280 1277 3 16 16 CD www-irs-gov-3280 1277 4 2014 2014 CD www-irs-gov-3280 1277 5 - - SYM www-irs-gov-3280 1277 6 09 09 CD www-irs-gov-3280 1277 7 I.R.B. i.r.b. NN www-irs-gov-3280 1278 1 2014 2014 CD www-irs-gov-3280 1278 2 - - SYM www-irs-gov-3280 1278 3 09 09 CD www-irs-gov-3280 1278 4 606 606 CD www-irs-gov-3280 1278 5 2012 2012 CD www-irs-gov-3280 1278 6 - - SYM www-irs-gov-3280 1278 7 19 19 CD www-irs-gov-3280 1278 8 Superseded supersede VBN www-irs-gov-3280 1278 9 by by IN www-irs-gov-3280 1278 10 Rev. Rev. NNP www-irs-gov-3280 1279 1 Proc Proc NNP www-irs-gov-3280 1279 2 . . . www-irs-gov-3280 1280 1 2014 2014 CD www-irs-gov-3280 1280 2 - - SYM www-irs-gov-3280 1280 3 16 16 CD www-irs-gov-3280 1280 4 2014 2014 CD www-irs-gov-3280 1280 5 - - SYM www-irs-gov-3280 1280 6 09 09 CD www-irs-gov-3280 1280 7 I.R.B. i.r.b. NN www-irs-gov-3280 1281 1 2014 2014 CD www-irs-gov-3280 1281 2 - - SYM www-irs-gov-3280 1281 3 09 09 CD www-irs-gov-3280 1281 4 606 606 CD www-irs-gov-3280 1281 5 2012 2012 CD www-irs-gov-3280 1281 6 - - SYM www-irs-gov-3280 1281 7 20 20 CD www-irs-gov-3280 1281 8 Modified modify VBN www-irs-gov-3280 1281 9 by by IN www-irs-gov-3280 1281 10 Rev. Rev. NNP www-irs-gov-3280 1282 1 Proc Proc NNP www-irs-gov-3280 1282 2 . . . www-irs-gov-3280 1283 1 2014 2014 CD www-irs-gov-3280 1283 2 - - SYM www-irs-gov-3280 1283 3 17 17 CD www-irs-gov-3280 1283 4 2014 2014 CD www-irs-gov-3280 1283 5 - - SYM www-irs-gov-3280 1283 6 12 12 CD www-irs-gov-3280 1283 7 I.R.B. I.R.B. NNP www-irs-gov-3280 1284 1 2014 2014 CD www-irs-gov-3280 1284 2 - - SYM www-irs-gov-3280 1284 3 12 12 CD www-irs-gov-3280 1284 4 661 661 CD www-irs-gov-3280 1284 5 2012 2012 CD www-irs-gov-3280 1284 6 - - SYM www-irs-gov-3280 1284 7 20 20 CD www-irs-gov-3280 1284 8 Superseded supersede VBN www-irs-gov-3280 1284 9 by by IN www-irs-gov-3280 1284 10 Rev. Rev. NNP www-irs-gov-3280 1285 1 Proc Proc NNP www-irs-gov-3280 1285 2 . . . www-irs-gov-3280 1286 1 2014 2014 CD www-irs-gov-3280 1286 2 - - SYM www-irs-gov-3280 1286 3 17 17 CD www-irs-gov-3280 1286 4 2014 2014 CD www-irs-gov-3280 1286 5 - - SYM www-irs-gov-3280 1286 6 12 12 CD www-irs-gov-3280 1286 7 I.R.B. I.R.B. NNP www-irs-gov-3280 1287 1 2014 2014 CD www-irs-gov-3280 1287 2 - - SYM www-irs-gov-3280 1287 3 12 12 CD www-irs-gov-3280 1287 4 661 661 CD www-irs-gov-3280 1287 5 2013 2013 CD www-irs-gov-3280 1287 6 - - SYM www-irs-gov-3280 1287 7 1 1 CD www-irs-gov-3280 1287 8 Superseded supersede VBN www-irs-gov-3280 1287 9 by by IN www-irs-gov-3280 1287 10 Rev. Rev. NNP www-irs-gov-3280 1288 1 Proc Proc NNP www-irs-gov-3280 1288 2 . . . www-irs-gov-3280 1289 1 2014 2014 CD www-irs-gov-3280 1289 2 - - SYM www-irs-gov-3280 1289 3 1 1 CD www-irs-gov-3280 1289 4 2014 2014 CD www-irs-gov-3280 1289 5 - - SYM www-irs-gov-3280 1289 6 01 01 CD www-irs-gov-3280 1289 7 I.R.B. I.R.B. NNP www-irs-gov-3280 1290 1 2014 2014 CD www-irs-gov-3280 1290 2 - - SYM www-irs-gov-3280 1290 3 01 01 CD www-irs-gov-3280 1290 4 1 1 CD www-irs-gov-3280 1290 5 2013 2013 CD www-irs-gov-3280 1290 6 - - SYM www-irs-gov-3280 1290 7 2 2 CD www-irs-gov-3280 1290 8 Superseded supersede VBN www-irs-gov-3280 1290 9 by by IN www-irs-gov-3280 1290 10 Rev. Rev. NNP www-irs-gov-3280 1291 1 Proc Proc NNP www-irs-gov-3280 1291 2 . . . www-irs-gov-3280 1292 1 2014 2014 CD www-irs-gov-3280 1292 2 - - SYM www-irs-gov-3280 1292 3 2 2 CD www-irs-gov-3280 1292 4 2014 2014 CD www-irs-gov-3280 1292 5 - - SYM www-irs-gov-3280 1292 6 01 01 CD www-irs-gov-3280 1292 7 I.R.B. I.R.B. NNP www-irs-gov-3280 1293 1 2014 2014 CD www-irs-gov-3280 1293 2 - - SYM www-irs-gov-3280 1293 3 01 01 CD www-irs-gov-3280 1293 4 90 90 CD www-irs-gov-3280 1293 5 2013 2013 CD www-irs-gov-3280 1293 6 - - SYM www-irs-gov-3280 1293 7 3 3 CD www-irs-gov-3280 1293 8 Superseded supersede VBN www-irs-gov-3280 1293 9 by by IN www-irs-gov-3280 1293 10 Rev. Rev. NNP www-irs-gov-3280 1294 1 Proc Proc NNP www-irs-gov-3280 1294 2 . . . www-irs-gov-3280 1295 1 2014 2014 CD www-irs-gov-3280 1295 2 - - SYM www-irs-gov-3280 1295 3 3 3 CD www-irs-gov-3280 1295 4 2014 2014 CD www-irs-gov-3280 1295 5 - - SYM www-irs-gov-3280 1295 6 01 01 CD www-irs-gov-3280 1295 7 I.R.B. I.R.B. NNP www-irs-gov-3280 1296 1 2014 2014 CD www-irs-gov-3280 1296 2 - - SYM www-irs-gov-3280 1296 3 01 01 CD www-irs-gov-3280 1296 4 111 111 CD www-irs-gov-3280 1296 5 2013 2013 CD www-irs-gov-3280 1296 6 - - SYM www-irs-gov-3280 1296 7 4 4 CD www-irs-gov-3280 1296 8 Superseded supersede VBN www-irs-gov-3280 1296 9 by by IN www-irs-gov-3280 1296 10 Rev. Rev. NNP www-irs-gov-3280 1297 1 Proc Proc NNP www-irs-gov-3280 1297 2 . . . www-irs-gov-3280 1298 1 2014 2014 CD www-irs-gov-3280 1298 2 - - SYM www-irs-gov-3280 1298 3 4 4 CD www-irs-gov-3280 1298 4 2014 2014 CD www-irs-gov-3280 1298 5 - - SYM www-irs-gov-3280 1298 6 01 01 CD www-irs-gov-3280 1298 7 I.R.B. I.R.B. NNP www-irs-gov-3280 1299 1 2014 2014 CD www-irs-gov-3280 1299 2 - - SYM www-irs-gov-3280 1299 3 01 01 CD www-irs-gov-3280 1299 4 125 125 CD www-irs-gov-3280 1299 5 2013 2013 CD www-irs-gov-3280 1299 6 - - SYM www-irs-gov-3280 1299 7 5 5 CD www-irs-gov-3280 1299 8 Superseded supersede VBN www-irs-gov-3280 1299 9 by by IN www-irs-gov-3280 1299 10 Rev. Rev. NNP www-irs-gov-3280 1300 1 Proc Proc NNP www-irs-gov-3280 1300 2 . . . www-irs-gov-3280 1301 1 2014 2014 CD www-irs-gov-3280 1301 2 - - SYM www-irs-gov-3280 1301 3 5 5 CD www-irs-gov-3280 1301 4 2014 2014 CD www-irs-gov-3280 1301 5 - - SYM www-irs-gov-3280 1301 6 01 01 CD www-irs-gov-3280 1301 7 I.R.B. I.R.B. NNP www-irs-gov-3280 1302 1 2014 2014 CD www-irs-gov-3280 1302 2 - - SYM www-irs-gov-3280 1302 3 01 01 CD www-irs-gov-3280 1302 4 169 169 CD www-irs-gov-3280 1302 5 2013 2013 CD www-irs-gov-3280 1302 6 - - SYM www-irs-gov-3280 1302 7 6 6 CD www-irs-gov-3280 1302 8 Superseded supersede VBN www-irs-gov-3280 1302 9 by by IN www-irs-gov-3280 1302 10 Rev. Rev. NNP www-irs-gov-3280 1303 1 Proc Proc NNP www-irs-gov-3280 1303 2 . . . www-irs-gov-3280 1304 1 2014 2014 CD www-irs-gov-3280 1304 2 - - SYM www-irs-gov-3280 1304 3 6 6 CD www-irs-gov-3280 1304 4 2014 2014 CD www-irs-gov-3280 1304 5 - - SYM www-irs-gov-3280 1304 6 01 01 CD www-irs-gov-3280 1304 7 I.R.B. I.R.B. NNP www-irs-gov-3280 1305 1 2014 2014 CD www-irs-gov-3280 1305 2 - - SYM www-irs-gov-3280 1305 3 01 01 CD www-irs-gov-3280 1305 4 198 198 CD www-irs-gov-3280 1305 5 2013 2013 CD www-irs-gov-3280 1305 6 - - SYM www-irs-gov-3280 1305 7 7 7 CD www-irs-gov-3280 1305 8 Superseded supersede VBN www-irs-gov-3280 1305 9 by by IN www-irs-gov-3280 1305 10 Rev. Rev. NNP www-irs-gov-3280 1306 1 Proc Proc NNP www-irs-gov-3280 1306 2 . . . www-irs-gov-3280 1307 1 2014 2014 CD www-irs-gov-3280 1307 2 - - SYM www-irs-gov-3280 1307 3 7 7 CD www-irs-gov-3280 1307 4 2014 2014 CD www-irs-gov-3280 1307 5 - - SYM www-irs-gov-3280 1307 6 01 01 CD www-irs-gov-3280 1307 7 I.R.B. I.R.B. NNP www-irs-gov-3280 1308 1 2014 2014 CD www-irs-gov-3280 1308 2 - - SYM www-irs-gov-3280 1308 3 01 01 CD www-irs-gov-3280 1308 4 238 238 CD www-irs-gov-3280 1308 5 2013 2013 CD www-irs-gov-3280 1308 6 - - SYM www-irs-gov-3280 1308 7 8 8 CD www-irs-gov-3280 1308 8 Superseded supersede VBN www-irs-gov-3280 1308 9 by by IN www-irs-gov-3280 1308 10 Rev. Rev. NNP www-irs-gov-3280 1309 1 Proc Proc NNP www-irs-gov-3280 1309 2 . . . www-irs-gov-3280 1310 1 2014 2014 CD www-irs-gov-3280 1310 2 - - SYM www-irs-gov-3280 1310 3 8 8 CD www-irs-gov-3280 1310 4 2014 2014 CD www-irs-gov-3280 1310 5 - - SYM www-irs-gov-3280 1310 6 01 01 CD www-irs-gov-3280 1310 7 I.R.B. I.R.B. NNP www-irs-gov-3280 1311 1 2014 2014 CD www-irs-gov-3280 1311 2 - - SYM www-irs-gov-3280 1311 3 01 01 CD www-irs-gov-3280 1311 4 242 242 CD www-irs-gov-3280 1311 5 2013 2013 CD www-irs-gov-3280 1311 6 - - SYM www-irs-gov-3280 1311 7 9 9 CD www-irs-gov-3280 1311 8 Superseded supersede VBN www-irs-gov-3280 1311 9 by by IN www-irs-gov-3280 1311 10 Rev. Rev. NNP www-irs-gov-3280 1312 1 Proc Proc NNP www-irs-gov-3280 1312 2 . . . www-irs-gov-3280 1313 1 2014 2014 CD www-irs-gov-3280 1313 2 - - SYM www-irs-gov-3280 1313 3 9 9 CD www-irs-gov-3280 1313 4 2014 2014 CD www-irs-gov-3280 1313 5 - - SYM www-irs-gov-3280 1313 6 02 02 CD www-irs-gov-3280 1313 7 I.R.B. I.R.B. NNP www-irs-gov-3280 1314 1 2014 2014 CD www-irs-gov-3280 1314 2 - - SYM www-irs-gov-3280 1314 3 02 02 CD www-irs-gov-3280 1314 4 281 281 CD www-irs-gov-3280 1314 5 2013 2013 CD www-irs-gov-3280 1314 6 - - SYM www-irs-gov-3280 1314 7 10 10 CD www-irs-gov-3280 1314 8 Superseded supersede VBN www-irs-gov-3280 1314 9 by by IN www-irs-gov-3280 1314 10 Rev. Rev. NNP www-irs-gov-3280 1315 1 Proc Proc NNP www-irs-gov-3280 1315 2 . . . www-irs-gov-3280 1316 1 2014 2014 CD www-irs-gov-3280 1316 2 - - SYM www-irs-gov-3280 1316 3 10 10 CD www-irs-gov-3280 1316 4 2014 2014 CD www-irs-gov-3280 1316 5 - - SYM www-irs-gov-3280 1316 6 02 02 CD www-irs-gov-3280 1316 7 I.R.B. I.R.B. NNP www-irs-gov-3280 1317 1 2014 2014 CD www-irs-gov-3280 1317 2 - - SYM www-irs-gov-3280 1317 3 02 02 CD www-irs-gov-3280 1317 4 293 293 CD www-irs-gov-3280 1317 5 2013 2013 CD www-irs-gov-3280 1317 6 - - SYM www-irs-gov-3280 1317 7 22 22 CD www-irs-gov-3280 1317 8 Modified modify VBN www-irs-gov-3280 1317 9 by by IN www-irs-gov-3280 1317 10 Rev. Rev. NNP www-irs-gov-3280 1318 1 Proc Proc NNP www-irs-gov-3280 1318 2 . . . www-irs-gov-3280 1319 1 2014 2014 CD www-irs-gov-3280 1319 2 - - SYM www-irs-gov-3280 1319 3 28 28 CD www-irs-gov-3280 1319 4 2014 2014 CD www-irs-gov-3280 1319 5 - - SYM www-irs-gov-3280 1319 6 16 16 CD www-irs-gov-3280 1319 7 I.R.B. I.R.B. NNP www-irs-gov-3280 1320 1 2014 2014 CD www-irs-gov-3280 1320 2 - - SYM www-irs-gov-3280 1320 3 16 16 CD www-irs-gov-3280 1320 4 944 944 CD www-irs-gov-3280 1320 5 2013 2013 CD www-irs-gov-3280 1320 6 - - SYM www-irs-gov-3280 1320 7 24 24 CD www-irs-gov-3280 1320 8 Obsoleted obsolete VBN www-irs-gov-3280 1320 9 by by IN www-irs-gov-3280 1320 10 Rev. Rev. NNP www-irs-gov-3280 1321 1 Proc Proc NNP www-irs-gov-3280 1321 2 . . . www-irs-gov-3280 1322 1 2014 2014 CD www-irs-gov-3280 1322 2 - - SYM www-irs-gov-3280 1322 3 23 23 CD www-irs-gov-3280 1322 4 2014 2014 CD www-irs-gov-3280 1322 5 - - SYM www-irs-gov-3280 1322 6 12 12 CD www-irs-gov-3280 1322 7 I.R.B. I.R.B. NNP www-irs-gov-3280 1323 1 2014 2014 CD www-irs-gov-3280 1323 2 - - SYM www-irs-gov-3280 1323 3 12 12 CD www-irs-gov-3280 1323 4 685 685 CD www-irs-gov-3280 1323 5 2013 2013 CD www-irs-gov-3280 1323 6 - - SYM www-irs-gov-3280 1323 7 27 27 CD www-irs-gov-3280 1323 8 Obsoleted obsolete VBN www-irs-gov-3280 1323 9 by by IN www-irs-gov-3280 1323 10 Rev. Rev. NNP www-irs-gov-3280 1324 1 Proc Proc NNP www-irs-gov-3280 1324 2 . . . www-irs-gov-3280 1325 1 2014 2014 CD www-irs-gov-3280 1325 2 - - SYM www-irs-gov-3280 1325 3 23 23 CD www-irs-gov-3280 1325 4 2014 2014 CD www-irs-gov-3280 1325 5 - - SYM www-irs-gov-3280 1325 6 12 12 CD www-irs-gov-3280 1325 7 I.R.B. I.R.B. NNP www-irs-gov-3280 1326 1 2014 2014 CD www-irs-gov-3280 1326 2 - - SYM www-irs-gov-3280 1326 3 12 12 CD www-irs-gov-3280 1326 4 685 685 CD www-irs-gov-3280 1326 5 2013 2013 CD www-irs-gov-3280 1326 6 - - SYM www-irs-gov-3280 1326 7 32 32 CD www-irs-gov-3280 1326 8 Superseded supersede VBN www-irs-gov-3280 1326 9 in in IN www-irs-gov-3280 1326 10 part part NN www-irs-gov-3280 1326 11 by by IN www-irs-gov-3280 1326 12 Rev. Rev. NNP www-irs-gov-3280 1327 1 Proc Proc NNP www-irs-gov-3280 1327 2 . . . www-irs-gov-3280 1328 1 2014 2014 CD www-irs-gov-3280 1328 2 - - SYM www-irs-gov-3280 1328 3 1 1 CD www-irs-gov-3280 1328 4 , , , www-irs-gov-3280 1328 5 and and CC www-irs-gov-3280 1328 6 2014 2014 CD www-irs-gov-3280 1328 7 - - SYM www-irs-gov-3280 1328 8 01 01 CD www-irs-gov-3280 1328 9 I.R.B. I.R.B. NNP www-irs-gov-3280 1329 1 2014 2014 CD www-irs-gov-3280 1329 2 - - SYM www-irs-gov-3280 1329 3 01 01 CD www-irs-gov-3280 1329 4 1 1 CD www-irs-gov-3280 1329 5         _SP www-irs-gov-3280 1329 6 Rev. Rev. NNP www-irs-gov-3280 1330 1 Proc Proc NNP www-irs-gov-3280 1330 2 . . . www-irs-gov-3280 1331 1 2014 2014 CD www-irs-gov-3280 1331 2 - - SYM www-irs-gov-3280 1331 3 3 3 CD www-irs-gov-3280 1331 4 2014 2014 CD www-irs-gov-3280 1331 5 - - SYM www-irs-gov-3280 1331 6 01 01 CD www-irs-gov-3280 1331 7 I.R.B. I.R.B. NNP www-irs-gov-3280 1332 1 2014 2014 CD www-irs-gov-3280 1332 2 - - SYM www-irs-gov-3280 1332 3 01 01 CD www-irs-gov-3280 1332 4 111 111 CD www-irs-gov-3280 1332 5 2014 2014 CD www-irs-gov-3280 1332 6 - - SYM www-irs-gov-3280 1332 7 1 1 CD www-irs-gov-3280 1332 8 Amplified Amplified NNP www-irs-gov-3280 1332 9 by by IN www-irs-gov-3280 1332 10 Rev. Rev. NNP www-irs-gov-3280 1333 1 Proc Proc NNP www-irs-gov-3280 1333 2 . . . www-irs-gov-3280 1334 1 2014 2014 CD www-irs-gov-3280 1334 2 - - SYM www-irs-gov-3280 1334 3 18 18 CD www-irs-gov-3280 1334 4 2014 2014 CD www-irs-gov-3280 1334 5 - - SYM www-irs-gov-3280 1334 6 07 07 CD www-irs-gov-3280 1334 7 I.R.B. i.r.b. NN www-irs-gov-3280 1335 1 2014 2014 CD www-irs-gov-3280 1335 2 - - SYM www-irs-gov-3280 1335 3 07 07 CD www-irs-gov-3280 1335 4 513 513 CD www-irs-gov-3280 1335 5 2014 2014 CD www-irs-gov-3280 1335 6 - - SYM www-irs-gov-3280 1335 7 1 1 CD www-irs-gov-3280 1335 8 I.R.B. I.R.B. NNP www-irs-gov-3280 1336 1 111 111 CD www-irs-gov-3280 1336 2 Amplified amplify VBN www-irs-gov-3280 1336 3 by by IN www-irs-gov-3280 1336 4 Rev. Rev. NNP www-irs-gov-3280 1337 1 Proc Proc NNP www-irs-gov-3280 1337 2 . . . www-irs-gov-3280 1338 1 2014 2014 CD www-irs-gov-3280 1338 2 - - SYM www-irs-gov-3280 1338 3 24 24 CD www-irs-gov-3280 1338 4 2014 2014 CD www-irs-gov-3280 1338 5 - - SYM www-irs-gov-3280 1338 6 13 13 CD www-irs-gov-3280 1338 7 I.R.B. I.R.B. NNP www-irs-gov-3280 1339 1 2014 2014 CD www-irs-gov-3280 1339 2 - - SYM www-irs-gov-3280 1339 3 13 13 CD www-irs-gov-3280 1339 4 879 879 CD www-irs-gov-3280 1339 5 2014 2014 CD www-irs-gov-3280 1339 6 - - SYM www-irs-gov-3280 1339 7 3 3 CD www-irs-gov-3280 1339 8 Amplified Amplified NNP www-irs-gov-3280 1339 9 by by IN www-irs-gov-3280 1339 10 Rev. Rev. NNP www-irs-gov-3280 1340 1 Proc Proc NNP www-irs-gov-3280 1340 2 . . . www-irs-gov-3280 1341 1 2014 2014 CD www-irs-gov-3280 1341 2 - - SYM www-irs-gov-3280 1341 3 18 18 CD www-irs-gov-3280 1341 4 2014 2014 CD www-irs-gov-3280 1341 5 - - SYM www-irs-gov-3280 1341 6 07 07 CD www-irs-gov-3280 1341 7 I.R.B. i.r.b. 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