IRS CHIEF COUNSEL ADVICE MEMORANDA

200431023: August 2006, October 2004

200504031: April 2005

200620001: August 2006

200623061: August 2006

200623063: August 2006

200738013: November 2007

201042023: January 2011

201105010: April 2011

201226021: 

201319010: July 2013

201543013: January 2016

201643021: December 2016

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