Option #1: RIA Checkpoint Research
Part 1. For each of the following:
Provide the proper citation, date, and IRC section addressed.
Briefly summarize the facts.
Briefly summarize the issue(s).
Summarize the IRS conclusion and position.
- 1. Private letter rulings:
- 200940017 (attached)
- 201433001 (attached)
- 2. Revenue rulings:
Rev. Rul. 77-438
Rev. Rul. 2014-32
- 3. Technical advice memoranda:
- TAM 9853001
TAM 201445010
Part 2. Summarize the subject of the following IRS Notices.
- Notice 2016-4
- Notice 2007-92
