Chief Counsel Advice
AM-2012-010C.C.A. AM-2012-010: Allocation of Certain Items Under Treas. Reg. Section 1.1502-76(b)(1)(ii)AM-2013-001C.C.A. AM-2013-001: Treatment of Other Real Estate Owned under § 263AAM-2013-002C.C.A. AM-2013-002: Section 4375-77 Excise Tax on Certain Insurance PoliciesAM-2013-003C.C.A. AM-2013-003: Depositary Receipts ProgramsAM-2013-005C.C.A. AM-2013-005: Tonnage Tax – Section 1352 et seq.AM-2013-006C.C.A. AM-2013-006: Sections 302, 312 and 902(c)AM-2014-002C.C.A. AM-2014-002: Consequences of an invalid Section 953(d) ElectionAM-2014-003C.C.A. AM-2014-003: Debt and Qualified Nonrecourse FinancingAM-2014-004C.C.A. AM-2014-004: Auto Dealers Facility Upgrade ProgramsAM-2014-005C.C.A. AM-2014-005: On Behalf of Issuers of Tribal Economic Development BondsAM-2014-006C.C.A. AM-2014-006: Legal Fees Incurred by Drug Manufacturers Under the Hatch-Waxman ActAM-2014-007C.C.A. AM-2014-007: Special Deduction under Section 833(b)AM-2014-008C.C.A. AM-2014-008: Treatment of Computer Software Applications Used to Access Online Services under section 199AM-2014-009C.C.A. AM-2014-009: Taxable direct pay Build America Bonds (BABs)AM-2015-001C.C.A. AM-2015-001: Earnings and Profits Consequences of Section 951(a) Income InclusionsAM-2015-002C.C.A. AM-2015-002: Application of section 954(d)(2): Determinations of effective rates of tax under the tax rate disparity testAM-2015-003C.C.A. AM-2015-003: Requirements to link partners during a partnership-level examination and the issuance of noticesAM-2015-004C.C.A. AM-2015-004: Powers of Attorney in Partnership Level ProceedingsAM-2015-005C.C.A. AM-2015-005: International Data Exchange Service (IDES)AM-2016-001C.C.A. AM-2016-001: Nonrecourse Carve-OutAM-2016-002C.C.A. AM-2016-002: Application of Automatic Change Procedure for Unearned PremiumsAM-2016-003C.C.A. AM-2016-003: Section 457A nonqualified entityAM-2016-004C.C.A. AM-2016-004: OECD Common Transmission System (CTS)AM-2017-001C.C.A. AM-2017-001: Section 3121(v)(2) and Closing AgreementsAM-2017-002C.C.A. AM-2017-002: Tax Treatment of Hybrid CouponsAM-2017-003C.C.A. AM-2017-003: Timing Issues Related to Payroll Tax Credit for Increasing Research ActivitiesAM-2017-004C.C.A. AM-2017-004: Identity Theft Disclosure Issues under I.R.C.§ 6103AM-2017-005C.C.A. AM-2017-005: Effect of Short Taxable Years on Gain Recognition AgreementsAM-2018-001C.C.A. AM-2018-001: Clarification of Revenue Procedure 2017-47AM-2018-002C.C.A. AM-2018-002: Refined Coal PartnershipsAM-2018-003C.C.A. AM-2018-003: Multiple RAB Shares & Subsequent PCTsAM-2018-004C.C.A. AM-2018-004: Determining Substantial Noncompensatory Business ReasonAM-2018-005C.C.A. AM-2018-005: Deduction for Energy Efficient Commercial Building PropertyAM-2019-001C.C.A. AM-2019-001: Availability of section 952(c)(1)(B)(vii)(I) Election for Insurance incomeAM-2019-002C.C.A. AM-2019-002: Qualified Plan Adoption RequirementsAM-2019-003C.C.A. AM-2019-003: Employee Stock Ownership Plan (ESOP) Price Protection AgreementsAM-2020-001C.C.A. AM-2020-001: Section 170(h) and Conservation Easement Deed Amendment ClausesAM-2020-002C.C.A. AM-2020-002: Late Filing of Form 3115 Duplicate CopyAM-2020-003C.C.A. AM-2020-003: Treatment of Cost Facilitative of initial Public OfferingAM-2020-004C.C.A. AM-2020-004: Timing of Income Inclusion and Application of Federal Insurance Contribution Act (FICA) taxes and Federal Income Tax Withholding for Stock-Settled AwardsAM-2020-005C.C.A. AM-2020-005: Holding Period following Certain 351 TransactionsAM-2020-006C.C.A. AM-2020-006: Charitable Remainder Annuity Trust StructureAM-2020-007C.C.A. AM-2020-007: Section 199 Request for Legal AdviceAM-2020-008C.C.A. AM-2020-008: Application of section 512(a)(6) to post-2017 net operating losses carried back to pre-2018 yearsAM-2020-009C.C.A. AM-2020-009: Daily Fantasy Sports and the Excise Taxes on WageringAM-2021-001C.C.A. AM-2021-001: Section 170(h)(4)(B)(i) and Installation of an Accessibility Ramp Required by the Americans With Disabilities ActAM-2021-002C.C.A. AM-2021-002: Federal Tax Classification of Certain Foreign EntitiesAM-2021-003C.C.A. AM-2021-003: Application of Section 7611 to Letter 226-JAM-2021-004C.C.A. AM-2021-004: Section 482 Adjustments for Cost Sharing Agreements with Reverse Claw-Back ProvisionsAM-2022-001C.C.A. AM-2022-001: Allocation and Apportionment of Deferred Compensation Expense for Purposes of Calculating Section 250 Foreign-Derived Intangible IncomeAM-2022-002C.C.A. AM-2022-002: Best Practices for Reviewing a Multi-Year Section 332 LiquidationAM-2022-003C.C.A. AM-2022-003: Advance Payments of Annual Section 367(d) InclusionsAM-2022-004C.C.A. AM-2022-004: Active trade or business requirement under Treas. Reg. § 1.367(a)-3(c)(3)(i)(A)AM-2022-005C.C.A. AM-2022-005: Treaty benefits with respect to distributions and gains with respect to stock of a Domestic International Sales Corporation (DISC)AM-2022-006C.C.A. AM-2022-006: Realistic Alternatives and Tax Considerations in the Application of Sections 482 and 367(d)AM-2022-007C.C.A. AM-2022-007: Payment of legal fees to a third partyAM-2023-001C.C.A. AM-2023-001: Depositary Receipts ProgramsAM-2023-002C.C.A. AM-2023-002: Timing of Basis Increases under Section 961(a) for Purposes of Midyear PTEP DistributionsAM-2023-003C.C.A. AM-2023-003: Application of Exception under section 897(c)(3) to Stock Held by PartnershipsAM-2023-004C.C.A. AM-2023-004: Whether Operation of an NIL Collective Furthers an Exempt Purpose Under Section 501(c)(3)AM-2023-005C.C.A. AM-2023-005: Whether an Employer Experienced a Full or Partial Suspension of the Operation of a Trade or Business under Section 2301 of the Coronavirus Aid, Relief, and Economic Security Act or Section 3134 of the Internal Revenue Code due to a Supply Chain DisruptionAM-2023-006C.C.A. AM-2023-006: Non-grantor, irrevocable, complex, discretionary, spendthrift trustAM-2023-007C.C.A. AM-2023-007: Whether an Employer Experienced a Full or Partial Suspension of The Operation of a Trade or Business under Section 2301 of the Coronavirus Aid, Relief, and Economic Security Act or Section 3134 of the Internal Revenue Code Due to Communications from the Occupational Safety and Health AdministrationAM-2023-008C.C.A. AM-2023-008: Effect of Group Membership on Financial Transactions under Section 482 and Treas. Reg. § 1.482-2(a)AM-2024-001C.C.A. AM-2024-001: Liability of Certain Third-Party Payers for an Underpayment of Certain Employment Taxes Resulting from Improperly Claimed Employment Tax CreditsAM-2024-002C.C.A. AM-2024-002: How the taxable income limitation in section 246(b) applies to limit the deductions under sections 243, 245, and 250.AM-2024-003C.C.A. AM-2024-003: Deductibility of Federal Deposit Insurance Corporation (FDIC) Special AssessmentsAM-2024-004C.C.A. AM-2024-004: Income tax consequences of acquiring of carbon offset credits from a governmentAM-2024-005C.C.A. AM-2024-005: Source of Gain under Section 937 from Certain Dispositions of Stock.AM-2025-001C.C.A. AM-2025-001: Periodic Adjustments and the Arm’s Length StandAM-2025-002C.C.A. AM-2025-002: Application of Treaties to Branch Profits Tax of Certain Hybrid EntitiesAM-2026-001C.C.A. AM-2026-001: Section 4960 Excise Tax Refund Claims