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Review resources for tax-exempt bond holders in IRS publications.

The Treasury Department's Office of Tax Policy and IRS use the Guidance Priority List each year to identify and prioritize the tax issues that should be addressed through regulations, revenue rulings, revenue procedures, notices, and other published administrative guidance. The Guidance Priority List focuses resources on guidance items that are most important to taxpayers and tax administration. Published guidance plays an important role in increasing voluntary compliance by helping to clarify ambiguous areas of the tax law.

2013-2014, First Quarter Update

Non-precedential legal advice re: Reporting Requirements Under Section 6038B

Training on the preparation and processing of National Office legal advice defined as Chief Counsel Advice (CCA) pursuant to I.R.C. Section 6110.

Non-precedential legal advice re: Variable Purchase Contracts and Share Lending Agreements

Non-precedential legal advice re: Application of Section 162(m) to Backdated and Misdated Stock Options

Non-precedential legal advice re: Whether a parent corporation is the tax owner of a subsidiary¡¯s stock

Non-precedential legal advice re: Reporting of Wagering Gains and Losses

Non-precedential legal advice re: Dual Consolidated Losses: Definition of Foreign Use and Application of Exceptions