rapril 18, 2016irb no. 2016-16 \rapril 18, 2016. 4 this document is not to be relied upon or...

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

    NOCLKDBTypewritten Text

    NOCLKDBTypewritten Text

    NOCLKDBTypewritten Text

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    THIS DOCUMENT IS NOT TO BE RELIED UPON OR

    OTHERWISE CITED AS PRECEDENT BY TAXPAYERS

    Recommendation: Nonacquiescence.

    Sue-Jean Kim Attorney (Income Tax & Accounting)

    Reviewers:

    Approved: WILLIAM J. WILKINS Chief Counsel Internal Revenue Service

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