%PDF-1.5 % 65 0 obj <> endobj 78 0 obj <>/Filter/FlateDecode/ID[<7EC916F386EDC747BBEB7FC0F01F0557><61F4F76F17EA82489F32129CE9D6CD57>]/Index[65 20]/Info 64 0 R/Length 72/Prev 13829/Root 66 0 R/Size 85/Type/XRef/W[1 2 1]>>stream hbbd``b`*K@`V�%X@�+ b�Az t!#� ��8�@  endstream endobj startxref 0 %%EOF 84 0 obj <>stream hb``f``eS Y8ŸA�5qJTr�$X C�>b& �+�n +Ca�(c@х � endstream endobj 66 0 obj <>/Metadata 3 0 R/Outlines 7 0 R/PageLayout/OneColumn/Pages 63 0 R/StructTreeRoot 10 0 R/Type/Catalog>> endobj 67 0 obj <>/Font<>>>/Rotate 0/StructParents 0/Type/Page>> endobj 68 0 obj <>stream hV[k�0�+z�nP Iև�/1qs,)4%l~�::Oї�0bXN�K+�*W^O&b[Ή1�%mge�Θb�ˎ釲_Bi],D :]7xp�5"cWŪߍڪߣX�_p۵e7[қu�*j4�3uWl�,0zەoZz)�զ[x~uv�Xc3[ϫfAfl�8V�,֕O ~.P>]T"ewQMcR)FX�� �9'R�Φly� 1�]�g+,0B pι�7s t�v$�cq�;ϲ� �9DFJ8~X�1]6>&@Jw��}�"��-��|98ií5�"#]yyyoSJ#*w�!q~٤V��EtM #��&IwƱvŰ� ��22EۣjAQׂr{ZT/z~RY�eR�!Y�*W}LT(k1}.Whܨ�?W�ל\y �#D^�#�'�<�$�|e�,5s�5P "zX^}�7˫MyM.�5y6@!0A^_w��i� endstream endobj 69 0 obj <>stream HSn�0+TPS|S*�V��R@ 9(p$צﻤZvЋWlͼy8;W�-L󾻇,��E�hZr*4pVPS<1�]d.|ӵp~^^^@R�$0�gm�9ǀ'\aW+�p� He OF�/l"*T�5%鈓&d"�>c&lkb@�nsd 0qDnYaWֻ8�1 Vs唳Ƃ�<μTIj�11=]*�:u\vq~[\֫TYڶ^܁[j˨6P(*��N�Rˇ8SÚ�1Z�0�$ ? F��1�~nk�r<_d�.}ΙSPiv/g��"-_ũ5Co�RyJ&=guNʧd\+ѣ�+]�:9��h)N�1 cS⭔VRfNDGN��00Q endstream endobj 70 0 obj <>stream HTKo�0 W�(JEC�: @7ء�!h�-CtY�~�'~u�(}�'�BݔEYJPP>�*|�`�el�5r�ϑp�>stream HTMo�0WA�T�� �q针hJ {�8lN<͛g1R� ?PbǦ߅BM~�_0JQ@>l:/�2E}/*`�5;㣋899=?�1 AЪ΁}�>�;֠nX�3LGni1@4Nx�K�-Up)\�\Ox_Q�̧�Y�RI&ב!mi�]!�/w郏D1UQ.mz9`� ~nZ۷Ψr� %to}�.!&uBv̵z!�,מS?jޡ� $L8%QᆐgP,](JZj�)QUL\r�:}nvka}�6”Zaz*�80( �!U��#=C�4?�8\]{^ɨKoW�$L$<_aZO y}�2%x=Y�5ӤlXx}C\7DkWhG� endstream endobj 72 0 obj <>stream HTM0W9W�VbJ�8 U�%-Kʊόt�9eyl�$MDA� &|�lQ Sb T.L$CT`낭fq|ooVa�NLH=pBJ vȳڇ�(A�"�(VmSp�!rPHSpx¯�4#ˡ9�;�>l�=D_�f�$Dž xXH�hǿiK%D�xNDx,C|z_z�=y2^�3eO`<Ǔj9˺b. \7� c�%�>stream HTn�0 +xر;q@� Cu-0�J�!V^ѿI9�) )>H `3ѣ#\^N�KP)\]�,0h��Eנb"wC:K�8�: ѷ{ԬZ�0�AT^d-. :Ua�J�g4�87񠗵E8�8M�3s7�� �)� s}qIm+[ژ'GOg]œ֖dxAv4-hn(D|h�lg>`X"w|Ͽ2嶩�0v� �>l endstream endobj 74 0 obj <>stream HTn�0+H�hP 9E[�mvn�Cb$Ѓ ˝�YF՞u�(k;SYfY.�,-֛Utt� U�;ş7:)y�+W/9sɑiI/U-�:U#8KzWi�,#dxL t|ԭG�=�&PG�=�h  |'G�`4k:!vl#�;(T�11�&i�&CT]q�/�&OeU惞b2@֑e}W JDE�� stר] ˜Pp NΙarC�. moLfo��cO2̔� ʳRh|pܹV;_�;�&X0NVH�(i�7�(3܁�:�iQuus9ў�;Cnh2ط�: |c0:��6VG)"H%08EE�,=ȲGLݻ?|,ޱ&0� �0yX\��2xG 2�:L$PUC�0\�GnO^o�˕�`W{Wӹ8�IpY磮}_?wu6bɣEb?JN~aY�%�'�yZ endstream endobj 75 0 obj <>stream HTM0WF$IH�=ЂH+!� 8i]Ŀg>$.̼�о�۳;R/ ��|%E|7f�2�ZH@gΘ`qLQqc)PO 6a �~ �gZl�WM�E�iQv�2_�kfonW0xWW�5T5\_^f&5z6�(J*¦miȅɺ� E~F/s8�&g�.:o endstream endobj 76 0 obj <>stream HTMo�0 W�( �"@Q`Izh��*`ZYvGJN�$hWl�G�'� $J�$S f^bP>stream Hb``$WR��~�  |@T #� 2 S/`M.(*��(%�8H�8c�- fԉd�9�@6_IjH9�(3=DR�1%?)U!�$5X�3/9 �(�$5�j%V*�'&*�r"(,!!�0b;�C�2(ɘ� �I�8/ endstream endobj 1 0 obj <>stream h�2W0PP0TB3}ҼC}̢BO"�RY_ZZlg� � H,J�4�(�,I!�!�!�!U%� �$"2J\@!�4''V?X�=?$ ��9(� endstream endobj 2 0 obj <>stream h̖n�8_eCR�M�iS#^P]!5H�*P?[]ogx� b�:[&v�8 yʞābY�T�'NT@P2�,Sr5YK)$�6ƐEqL�& $d1H��d4� 98C^?�?W#~�#|bA�$"~� X($[L _@/D//"//ᐚk��&aw��cz,� rD�(��΋Uj� m7�mkuuj~߾k~9Vq8n/.\i`�NO��<� N78t�2 Q͇AEEEEEEEE&j3}ڴ[;l^v]?6͡Wa�C[5Cx�Usx}޶�?ހٿ~׵O c^�,q�?|�izh�nQk�G'�;V �X)�%b�7 �=uAuVw@!u^�_�%f�.�,}X}x˹y9r:/�)虛wzeY_�3:Iz�q�q-\mAw] z-~�?W \|roVsG/|竚;�6FFny�1͇};]� �A?~β )wٶh~>m�#{^D!JA(��)��VdVϼ Uu�C}S/�5Ʀl� endstream endobj 3 0 obj <>stream 2014-09-09T14:07:22-04:00 2014-09-08T15:21:09-04:00 2014-09-09T14:07:22-04:00 Acrobat PDFMaker 10.1 for Word uuid:b2a900e4-73d8-4579-943c-38348ec6afcf uuid:4d71573f-1d93-473c-b3b8-c34e328e0ab1 4 application/pdf CC-2014-008 Office of Chief Counsel, IRS Adobe PDF Library 10.0 D:20140908192030 Office of Chief Counsel, IRS Chief Counsel Directive ccnotice department 1.1.4 Chief Counsel Notice endstream endobj 4 0 obj <>stream h�23V0Pw�/�+Q0L)�63 T$ � endstream endobj 5 0 obj <>stream hބJ@_eo�۝Q) �[ٝm&L7B ؓ�3XUr�4FǀiR^t#_wJ�6xWKQF�&Νm�<�6jc&�.3PL!�L~ijŶzZOda`fDC,މСtR^Vi>ٯÇ�>/Filter/FlateDecode/ID[<7EC916F386EDC747BBEB7FC0F01F0557><61F4F76F17EA82489F32129CE9D6CD57>]/Info 64 0 R/Length 59/Root 66 0 R/Size 65/Type/XRef/W[1 2 1]>>stream hbb&F L J !<H0� ��? .#`���Ph0�8� endstream endobj startxref 116 %%EOF