JO7994 AM2010-607
Office of Chief Counsel Internal Revenue Service Memorandum
In Anschutz v Commissioner 135 T C No 5 (July 22 2010) the taxpayer received a nonrefundable upfront cash payment in exchange for transferring stock subject to a purported forward sale of the same stock (with variable number of shares to be delivered) and a purported share lending agreement of the same stock |
Office of Chief Counsel Internal Revenue Service Memorandum
Memorandum Number: AM2010-007 Release Date: 12/23/10 CC:PSI:B01:WLKribell POSTS-137582-10 This memorandum addresses the application of the § 179D deduction to certain partnerships and S corporations This document may not be used or cited as precedent ISSUES |
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