%PDF-1.5 % 161 0 obj <> endobj 174 0 obj <>/Filter/FlateDecode/ID[<3ABA81AEDEBED54F93B07586D3BDA328><50F1ED71CC653F438CA703CC2A339754>]/Index[161 20]/Info 160 0 R/Length 71/Prev 20258/Root 162 0 R/Size 181/Type/XRef/W[1 2 1]>>stream hbbd``b`�$`� S" BD� �$K�.D��� ,Ft�?Z endstream endobj startxref 0 %%EOF 180 0 obj <>stream hb```� d^�ʰ!�ΗM<�3H/�%b@`b$�(Š[ͮ �C7X!p{ZAH �wE� endstream endobj 162 0 obj <>/Metadata 10 0 R/PageLayout/OneColumn/Pages 159 0 R/StructTreeRoot 16 0 R/Type/Catalog>> endobj 163 0 obj <>/Font<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 164 0 obj <>stream hUMo1�+>¡�+!�ᱫj´j迲ػ�/z�3�<3*xjZdjqU�?;[4vE2C_Nwv3%Κwmws;CM�#Munnv|�폫�$� ]~|WͦyɲO][eb^bay[}w͚E_s|)Cu+du1w_p� wöeׯV�&c,nsS}�6]7ϻ~76={RM>�.�`q�?LgDWJII%� 5Z�DAAF cHa  0^ %�>�, �^Q{+�6PF_#�yj�9�2.� Fd�2��?� }L@3aF{ h._& �g_Y{N�tw�(Y[n n���:c[�Jπ�ΦI]pJZ�.[I+C�psY� � � ydMr+_ b b�N >f]a��1yz>hϛ9�7`,Ch� ]yF�kX�m:KncQAk8�{6v >�&հ;$ݚxL)�Xʤae�P�R>stream HRN�0 +|L�5KҮI%�BCBB"a�"@E {b{� ېqgŧ!_MA鴂d\]kW�M�!h0@R�%8 �2� 4r YEotL8s`�� oEq4㕏$zsrvlU2J!,9�:�-KU,+�(QQXDDS�Ļ� d$ҵX:]˰Bl�.Mޞs1ŢͻE�&KQv۷{@R� fh �>\!� M�4X#!�G�2L Ŭ�(3"߮z�(郀Kf�2�UfxLI(3AC�31Q�_D�6 RmW�--I �3aV�6{^7h7Y� �T�`�`�*t�#~{fMYӑ4iwyd�*�ve#z͢{� 7�㦎� 7R�>W endstream endobj 166 0 obj <>stream HRN+1 +L$�"!P\ jvE� LEq�8͟QfN|�`Tȗ|7^Hx�&,k@S G2mF=TiM�6xX^��s[mL}]�4:}`[ZE��-�,׉b͞m!Q:Qb� Zu��-DZ��M:INiKlc�'_ی6էq?�$(�Zd#C{}ƄԄ{qn� /La�*Х�Qw�:PQ[ �R�?M�/zgz�d'f%p0~�#Z{A/ � endstream endobj 167 0 obj <>stream HSn1 +xHa"@aUjɮW]n��Eq�m(/?q!iX;�y*qʵ+V#Wd�;G2olk2wb~� VW^��7``Kk & �e� + 9ȏ!�U�fz[ۑ 2�%� Ώ gALbL�;�K$$8ꬾeM\?ȔFbtő! g�,F%0Wuwl#Ἣ�%�">�?�\�>�"\bt**O� p1\8XߥqJtfQ�z�:欰[ei&G+J� VE8^[]R�>Vh[owe�;�W5[�1[H�hSA�7S{9z"o�0�2W��ȹr4ÿ�&?OX� endstream endobj 168 0 obj <>stream HtT˒�0s�J�"ž�W)P~�&=Qr/LB[� qKl��=ggI�9'EB"E#N~��/Hu'v!� 'f�p�#EVEݖc0@UyITBLJlQDߓЉtmĺe�F=ڳO~2KUCq!�5z�%<^F�:O.,��?[�̲H)�ѭ)�#xaBH��(Qo^Ig�1eVxZ�p F�!HdOh�y"�FuW��xJ2F�-b fD uA2X#�XVt"/Ķ0ug��/-k�0v5� � =*p]�<`.dƩ�:ٙFQI�2D@Mf�>stream HSMo�0ﯘK%[Z۰�(�&H9[�,Β*6dB7ԋ̼DV?VZiQ$YU]}O2'oeFb�) AMb��8�g� -_�%A{uJllFQfV�4҄9n+Mq|�2+KUx@� o�4~Z�MTƪ�,?{�14x8jFy�OH{>�1k�0�.z;qᄆƷ$�+1]Hⴡ��,�<�;:wgt�*�ؚL!OTO�7{rK%]_a*�eZ�=כRģ]�6؝f�^a&{KjYè!�/vzA�;+Ws�#`ewf^ ��3mz$UrIעk|o�#rĔ�#o��1oQ,ѻcH�}c�95s$,A##aڣw㸀5\o;P w q|G�uFA�$zxN � endstream endobj 170 0 obj <>stream HlSMO�0W#acIK$aaWZ$6C�5PT� �=�'Ma/�ϼ7~�5T�(}RbHmZsR ��}}i� 9KWW?nB<�W3z�-UePh�ksk6�3H�2E�"w�.&H^}:B�,�TvH`DFAz�!= �đV�AG�= �j1�(j~fsS�1B^hbCT�|(l{\3�R�%e^=p�=Y�~͏A�*�s/Z� d�"St8`S� �'�4Hڧ)y�^`(HI7C�b�2J�6pE9 ̤Q1VpySMƺ �u{-ĪW�xK K�!x])'�sw7컮NO endstream endobj 171 0 obj <>stream Hj�0z�9G�6C�!�!@!zи%1}�(^[lW!4�?��>�j�HfǏK@�8�:5MG]:�"Ut4}Zi��*O{y�!Z �8K� ��*st?WZ�zlJG�0gƦC̈́]@g'� RiM"8Rcy�$�]w�5w)ig[͵/ ({q�!�LY0ܥ�7 䒋W$�~a� endstream endobj 172 0 obj <>stream H 1 �slIw �?{PD�'_7ݲLLSE�l16nd!{[ð�Rt�-)|e>Zu�Dጮ7Zծզ�:tjSAl n�?U؞J?E롭b#LEVޗKZ'�?4�&*ё|>A$CmWYO]t endstream endobj 173 0 obj <>stream Hb``$WR��~�  |@T #� 2 S/`M.(*��(%�8H�8c�- fԉd�9�@6_IjH9�(3=DR�1%?)U!�$5X�3/9 �(�$5�j%V*�'&*�r"(,!!�0b;�C�2(ɘ� �I�8/ endstream endobj 1 0 obj <>/Font<>>>/Rotate 0/StructParents 1/Tabs/S/Type/Page>> endobj 2 0 obj <>stream HWmo7_�/v ,w�E;q� uw~P,9qK>YF/��.}_P4,v8Ùyf晋~yG?xq/ᆴWhq1�>/�E M �<�*'q�1� i�0+ݾ|�Zz�.f�nO?]{fW[�An3� h~?� e~O �)D�,A�A� �*��8aX Mp3D9\�1�,eZVt@ 燷#�(uAs�4oH=U9f1UF�"L)J %�IfNB 8,Td[ �5zJX�[R rV�1,'g�֨UaE~K͏�>UM�'Z$ �uባ3X7=b}�8/](Sݎ�,/Ea�RBP�!JRQEn�$׵�۰F ڐ�2[M\�L+� a{k|4ߟf`sҌ 6y� K9�*�\[ȗz�)AVQ^`eټ+z�7�$2/Hnm�D44&Bz_z�w"p�4�:�`ϟz鼺Ҧloo`م� ;e|޺xL0T".Ƞ9QsӠ�6�, ^QH�7S#^~Lij|ɚ@�7;Qa-gG1mPedo�5{$ڴgE�P_QQPV� Z˛b=Ш^k,I\͊ÐTj8J򳫡T�"65d�ٲ6exTXm�/e� БPG־#�Ъ9iB�6L7ͬ�D(� 3fm�.KiYՖ,=h-l�5u�5A��f}��.}C*��2�c7)�"ӞA�Э�F�_!w� c-O?{䂅g~ D1oB��˱Cu �X{�.߾G˺jb r:�:̫tG[A�:ӯYU �!QQhRV2'5�͠iQ{\*pu$�3Gwٽs�k%8Xúy֑Pe⼊@[� gxzXCm�:��[ΠI�4ףql71_1im3זB�8Og='$�iQ�.Tmc S=�J_�,�"�9g?u.[gH%HiQ9siiIoa=Ρ�5sX-�4b?05R�1;yu�>�gWsgXU�Am0T6F3oNP1�k騨_gxwl�=lַ_OkӀ2 �=mf��*�hۧ�&(��ML.�K�^�;�4� Z�kգ% \`��$�3�-UsDJy h�)v/#%:N�5ُ䕡@s= Dʒw㐋ɐr�.N//^Ld�(�.ʦ颢0�ې̈f͵]e�b�!�43柿?2@_� >�4-�'ƳOr�uܣձn̳�'�#��<�SfZUmF�O.�&a8-wFf}g�8~^�~Aج +0F�&7=�9}� {W endstream endobj 3 0 obj <>/Font<>>>/Rotate 0/StructParents 2/Tabs/S/Type/Page>> endobj 4 0 obj <>stream HWn9}W�%4Ѽu1N Eb+�yh[HuI2_*f_d'� `}aYU�9>ߴDzԪ=�+ǧO�2<�ˊgL˜���;0ͼ�+7ה[ϑ儰rжAk0D5ϋ򗰪�4F�\u4|�E�8e{bF�NSnrKOH�'B[�>.3Q�Hha|�*WE��1mA�*g;yvZj3SFXEe4@}s]ơFrBvtOj=Zd�2]l�!T|Q�'49Wh z.t7fͶP��X�0삗�+0jC~qD�@�-{0P]ӡ\bJ� �2 ,NW �:f�(rE�?Cº�7S\b�&HP�6*�1ǜ~`'K߉0%4gw[K*=,)k *C`=S7t F'�ӰG�.Zz膆z�(WQ.aH�7Ý^-{l8Hh�+|̕ܢ�;b]Y �$m�(BQS�17l?bյ� wv1baf+{V�`UA]u[�5u��Lj:va4(eNa=mf�.[:n� b2�U+64I6��zl}ukZ(�a%U�6>dRTenA|CPC�эz�9Tn/;AM,[Yd>�;2�7n�1 �AϤdmS9ڢ�1k^}M*}D�*:ƇÂCÂC�1Ҿ{ǀ U]G!R�4�#_O�:)yrPpr@ph`2Zf�*-�GD�8̍_eDL/sOfHT� ’{W1RP�&vt|Sc�DHLw;p4�/vA�4�.ol\(e$C[�4�=ꪠ"v�R 4�zw淤4G8rHAw2N�7�*STF�/Fzع�uRo�e�@d$FvTF&�� �?E�?i;jC�0vD�)L� �6n�4J�:41�EC<� T� 8|F|a,}� W"@|FeoL4� T[nYwll:�)�ZVyͧZ֑xv �?RB J�:km]%�,0,g�6aFY��<ӓeF Ӄ�2R29ml<6�*:(Ea`0<վgBK8gЈZ@�.~9�f̒gl݅W�|oAٟ1I%DhCxz��+;v0x� h�5b _�ayRN@9ϓDCVr#Cq�6yY�(D� Žϭd)av�m#F�2=P�.DL �ovV�*у�ubPK`o"�/t v`ͻ �,"ZF,ɐ�ݩ�=nY�/MS_]~܎=B`ia %F-IL@Je&^�+7(rm՝#vcL/D/Kz,͂mt<5ʼ$�3zL�k�з�/O�7�b!<�?&,Z�9h,)A(j�I,�:b(ˠ:ݖRp*g϶EgSSl�+rlS{�>Tx#W .Y^,d{�%Rtgy]O=}~H�&e�aDWu�1вж�w~{^aw{�|f\J�<8�)i�iI"5� xApꑔ�骎L�,j8wέ=F}5�2Rъ0�o9� endstream endobj 5 0 obj <>/Font<>>>/Rotate 0/StructParents 3/Tabs/S/Type/Page>> endobj 6 0 obj <>stream HUQk�0~�=fY�-نRh:İ�7qڌT�[�N'9v�40!uw\lżpv\m=}jf0Ih�&9g*ՠ HEx�!R}[7|mYqav�2p~>`Tt `;5ARUT@H�9o��ϠzB�X0�*�\� rY�LHD�4�06�g�;2�#V�7W#Qb�"">~�

(kЬPe�:sQy`� E *rm$�.{! �Fv{Y sT?�14 �4�"�6{)| ;y�<X�,U4ʥP۩�7/.3� xѩH;�+{]Y�.P ڭ0Dr]sQd�8�Agve�1u]�=e唈=Uj mq,H�:B`ZtZ٨XbX}/;nS�mN�>stream hJ�0_%G=,RhEA� �b76)Iۛf˂=||d�7CB��%[Aj.-"�EY�ho1=k B(YBPL��� �?j҂kT[lస|^jWVstP*=[� D�>stream hܘ]oSGS�.P@TѦQ�,_pX5ǖ9ȟogLR`�!Uyvgޙ=P2P6%*l !8�G9JŴKc0E\Kf��7&竱�۴:ܬn2Զ;j<:j�)`ac�1Xd�a��{X���3^şj;b}w7�.ٽX}l� ��?�r{l�?8p6}�-pcl�;T�[c|�6�-s6ڞCJs��;KpٛӶDZ|dHmԖ^iy�OڿmU9�%IL,j�/ثs9߷ j˨Ljˬ�,j˪"iU_a�־òmHE�%!�&�^��>stream hޔOK@(sl%;;�JQX<DRzEX�J3ٗ_^6y;j� U4iFqFT5J� Ă&PX^Bn>I�rgAJg*%�[:838IeiԊq�9n� ǘ[P 3J*DөpFwШJ�7x� l@͕ Ke�*pJMs TxAN t4�/n9mq}wvvF�08hGmMhF�y`5�lvq�- Fq4��;폿yxQO"D='7�= QR�xŊ%O^?㯏uzYlSÞ�=QEOT�y�2OTzy>stream 2020-11-16T13:17:11-05:00 2020-11-16T13:17:10-05:00 2020-11-16T13:17:11-05:00 Acrobat PDFMaker 17 for Word uuid:a9896fdd-35c7-4e05-9bda-ee178a4a8a67 uuid:973cc021-f80f-4e42-a17f-9b5061eb7119 1 application/pdf Adobe PDF Library 15.0 D:20201116181701 endstream endobj 11 0 obj <>stream h�24T0Pw�/�+Q0L)�643�)I�DT$�� endstream endobj 12 0 obj <>stream hlA @F�C9c�HҥNNL+o�}cPf�(m܉%vtdi;䪢x�(�:^Mc��8���@c^Z کMDa�,jbhEC7Z{ gF�4wS�uihi�F[n�$߱K�74�� MquW �)�!VNS endstream endobj 13 0 obj <>/Filter/FlateDecode/ID[<3ABA81AEDEBED54F93B07586D3BDA328><50F1ED71CC653F438CA703CC2A339754>]/Info 160 0 R/Length 82/Root 162 0 R/Size 161/Type/XRef/W[1 2 1]>>stream hbb&F� L � ^c�4X@H0� BhƧ@#`�c�#`�;,t �79� Q endstream endobj startxref 116 %%EOF 10 0 obj <>stream 2020-11-16T13:32:37-05:00 2020-11-16T13:17:10-05:00 2020-11-16T13:32:37-05:00 Acrobat PDFMaker 17 for Word uuid:a9896fdd-35c7-4e05-9bda-ee178a4a8a67 uuid:1e5fda10-d666-4bdd-bffc-89a26d7bfa7c 1 application/pdf Rev. Rul. 2020-26 Section 1274.--Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property (Also Sections 42, 280G, 382, 467, 468, 482, 483, 1288, 7520, 7872.) Internal Revenue Service Adobe PDF Library 15.0 D:20201116181701 endstream endobj 162 0 obj <>/Metadata 10 0 R/PageLayout/OneColumn/Pages 159 0 R/StructTreeRoot 16 0 R/Type/Catalog/ViewerPreferences<>>> endobj 181 0 obj <> endobj 182 0 obj <>/Filter/FlateDecode/ID[<3ABA81AEDEBED54F93B07586D3BDA328>]/Index[10 1 162 1 181 2]/Info 181 0 R/Length 26/Prev 116/Root 162 0 R/Size 183/Type/XRef/W[1 2 0]>>stream hbb (cbeb`8 �  endstream endobj startxref 25511 %%EOF