Release number 201319010 of 2013-05-10

Date10 May 2013
Year2013
Record Number201319010
UILC Number170.02-00
Office of Chief Counsel
Internal Revenue Service
memorandum
Number: 201319010
Release Date: 5/10/2013
CC:ITA:B03: Lewis Saideman
POSTF-122642-11
UILC: 170.02-00
date:December 28, 2012
to:-----------------
Attorney
Phoenix
(Large Business & International)
from:Sean Dwyer
Assistant to Branch Chief, Branch 3
(Income Tax & Accounting)
subject:---------------------------------------------------
This Chief Counsel Advice responds to your request for assistance. This advice may
not be used or cited as precedent.
LEGEND
Taxpayer = --------------------------------------------
Sub = --------------
National Park = -----------------------------------
Claim A = -------------------
Mineral A = --------
Date 1 = --------------------------
Date 2 = --------------------------
Year 1 = ------
Year 25 = ------
Year 30 = ------
$a = ---------------

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