Internal Revenue Cumulative Bulletin, Volume 1

accrual additional Administration agreement amended amount appeals application appropriate assets Associate Chief Counsel authority benefit capitalize Code conference contains copy corporation costs County Department described determination letter Director distribution documents effect election eligible employee Entities EP or E0 Examinations Example Exempt expenses facts federal filed foreign Form Government gross income tax institution interest Internal Revenue Internal Revenue Code involving issue letter ruling letter ruling request limit losses matters ment method national office notice organization paragraph participant party payment period person prior Proc proposed proposed regulations qualified reasonable received regarding regulations reporting representative respect revenue procedure Service statement Student submitted taxable taxpayer TEAM technical advice termination tion transaction treated trust tuition user fee