14 October 2009 External T.I. 2009-0325101E5 F - Placement admissible, part de coopérative -- attach -- Subparagraph 4900(14)(a)(iii)

Submitted by narmstrong on Sat, 10/17/2020 - 22:36
both Reg. 4901(2)(a) and (b) need not be satisfied