Release number 201006028 of 2010-02-12

• Date: 12 February 2010
• Year: 2010
• Record Number: 201006028
• UILC Number: 172.06-00

Office of Chief Counsel

Internal Revenue Service

Memorandum

Number: 201006028

Release Date: 2/12/2010

CC:ITA:B05:RFBoone

POSTS-133630-09

Third Party Communication: None

Date of Communication: Not Applicable

UILC: 172.06-00

date:November 05, 2009

to:Andrew Tiktin

Associate Area Counsel LMSB

Miami

from:William A. Jackson

Chief, Branch 05

Income Tax & Accounting

subject:Warranty Claims on New Construction and Product Liability

This Chief Counsel Advice responds to your request for assistance. This advice may

not be used or cited as precedent.

LEGEND

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