Generic Legal Advice Memorandum AM-2009-001

Non-precedential legal advice re: Proper Method of Allocation and Apportionment of Prior Period Compensation Expense Deductions Under Treas. Reg. Sections 1.861-8 and 1.861-14, Temp. Treas. Reg. Sections 1.861-8T and 1.861-14T, and I.R.C. Section 199
Tax Administration (Non-Authoritative)
Tax Professionals