%PDF-1.6 % 9 0 obj <> endobj xref 9 15 0000000016 00000 n 0000000783 00000 n 0000000860 00000 n 0000000988 00000 n 0000001117 00000 n 0000001809 00000 n 0000002310 00000 n 0000002811 00000 n 0000002990 00000 n 0000003066 00000 n 0000005316 00000 n 0000005350 00000 n 0000008019 00000 n 0000008209 00000 n 0000000596 00000 n trailer <]>> startxref 0 %%EOF 23 0 obj<>stream xb```f``Z$x( p l b%񚊗e &2Xy`6XhRfb ``0Ҍ@` endstream endobj 10 0 obj<> endobj 11 0 obj<> endobj 12 0 obj<>/Font<>/ProcSet[/PDF/Text]/ExtGState<>>> endobj 13 0 obj<> endobj 14 0 obj<> endobj 15 0 obj<> endobj 16 0 obj<> endobj 17 0 obj<> endobj 18 0 obj<>stream HWr6}W#eq*ٲ&lƞ4M٩-Z/TH^F~b3hNh@q nj?|$Y uaIͩ T IaqlyrCY k9n.igwW႟?.__yɹS4Lw>)d&wTSY.`~:* -b8Y!8 |_~Z\,KIFq/>jw1I0KuyFsGR sI:2Rd!SKgXw:0LǛoPьKz’4K'AHH#?nN>r1dlC 63 <0wx/55c_U {wanOu$q&.'UKعD1-Yˎ-2JqmC8) _@ћ)!Z\!fhPB'0+sMA2=M.Q)ALN6 1c|4LHD)&6g kNEFdະnvD-PݻFw:yHq  ۺYMc-*wC2OԣFg14!3|{A48nnՏ՜p=]dބ4q3 7]JMUR$ ,PKxgdЭ5{ݙ=e=M[͘z!2xxbșh9̆ 31aFpfFI:kCϖ_%A9jSHy {¬A>W={{i =l8k#λK٧%t!LsD6QE-&'/֖oV4(JhL1WƾzNn1alŦi-:BncBJT%N܁ٴc{m4Ԍ6ʉ8D`@6z:|Y6,U/>stream HyTSwoɞc [5laQIBHADED2mtFOE.c}08׎8GNg9w߽'0 ֠Jb  2y.-;!KZ ^i"L0- @8(r;q7Ly&Qq4j|9 V)gB0iW8#8wթ8_٥ʨQQj@&A)/g>'Kt;\ ӥ$պFZUn(4T%)뫔0C&Zi8bxEB;Pӓ̹A om?W= x-[0}y)7ta>jT7@tܛ`q2ʀ&6ZLĄ?_yxg)˔zçLU*uSkSeO4?׸c. R ߁-25 S>ӣVd`rn~Y&+`;A4 A9=-tl`;~p Gp| [`L`< "A YA+Cb(R,*T2B- ꇆnQt}MA0alSx k&^>0|>_',G!"F$H:R!zFQd?r 9\A&G rQ hE]a4zBgE#H *B=0HIpp0MxJ$D1D, VĭKĻYdE"EI2EBGt4MzNr!YK ?%_&#(0J:EAiQ(()ӔWT6U@P+!~mD eԴ!hӦh/']B/ҏӿ?a0nhF!X8܌kc&5S6lIa2cKMA!E#ƒdV(kel }}Cq9 N')].uJr  wG xR^[oƜchg`>b$*~ :Eb~,m,-ݖ,Y¬*6X[ݱF=3뭷Y~dó ti zf6~`{v.Ng#{}}jc1X6fm;'_9 r:8q:˜O:ϸ8uJqnv=MmR 4 n3ܣkGݯz=[==<=GTB(/S,]6*-W:#7*e^YDY}UjAyT`#D="b{ų+ʯ:!kJ4Gmt}uC%K7YVfFY .=b?SƕƩȺy چ k5%4m7lqlioZlG+Zz͹mzy]?uuw|"űNwW&e֥ﺱ*|j5kyݭǯg^ykEklD_p߶7Dmo꿻1ml{Mś nLl<9O[$h՛BdҞ@iءG&vVǥ8nRĩ7u\ЭD-u`ֲK³8%yhYѹJº;.! zpg_XQKFAǿ=ȼ:ɹ8ʷ6˶5̵5͵6ζ7ϸ9к<Ѿ?DINU\dlvۀ܊ݖޢ)߯6DScs 2F[p(@Xr4Pm8Ww)Km endstream endobj 21 0 obj<> endobj 22 0 obj<> endobj 1 0 obj<> endobj 2 0 obj<>/ProcSet[/PDF/Text]/ExtGState<>>> endobj 3 0 obj<>stream HTPN0+C\2Ǵ14*q"@j{T>TB>xw퀰bK7E UdPj-R%SgJ*qg5RiHPW{md> endobj 5 0 obj<> endobj 6 0 obj<> endobj 7 0 obj<>stream Acrobat Distiller 7.0.5 (Windows) 2007-10-18T09:17:42-04:00 PScript5.dll Version 5.2.2 2007-10-18T09:20:46-04:00 2007-10-18T09:20:46-04:00 application/pdf Office of Chief Counsel IRS AOD 2007-05 Roosevelt Wallace v. Comm., 128 T.C. No. 11 (April 16, 2007) uuid:3c38dd7b-66d6-4ed8-ab7e-50de92013736 uuid:db3a761c-6ed7-45a4-8307-aa7187a23478 endstream endobj 8 0 obj<> endobj xref 0 9 0000000000 65535 f 0000008398 00000 n 0000008523 00000 n 0000008605 00000 n 0000008997 00000 n 0000009030 00000 n 0000009053 00000 n 0000009110 00000 n 0000013046 00000 n trailer <> startxref 116 %%EOF