%PDF-1.4 % 1 0 obj << /Creator (TD 9271.doc - Microsoft Word) /CreationDate (D:20060717094535Z) /Title (TD 9271.doc) /Author (tvg) /Producer (Acrobat PDFWriter 5.0 for Windows NT) /ModDate (D:20060717095008-04'00') >> endobj 2 0 obj [ /PDF /Text ] endobj 3 0 obj << /Pages 39 0 R /Type /Catalog /Metadata 40 0 R >> endobj 4 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R /F1 8 0 R /F2 10 0 R >> /ProcSet 2 0 R >> /Contents 12 0 R >> endobj 5 0 obj << /Kids [ 4 0 R 14 0 R 17 0 R 20 0 R 23 0 R 26 0 R ] /Count 6 /Type /Pages /Parent 39 0 R >> endobj 6 0 obj << /Type /Font /Subtype /TrueType /Name /F0 /BaseFont /Arial /FirstChar 32 /LastChar 255 /Widths [ 278 278 355 556 556 889 667 191 333 333 389 584 278 333 278 278 556 556 556 556 556 556 556 556 556 556 278 278 584 584 584 556 1015 667 667 722 722 667 611 778 722 278 500 667 556 833 722 778 667 778 722 667 611 722 667 944 667 667 611 278 278 278 469 556 333 556 556 500 556 556 278 556 556 222 222 500 222 833 556 556 556 556 333 500 278 556 500 722 500 500 500 334 260 334 584 750 556 750 222 556 333 1000 556 556 333 1000 667 333 1000 750 611 750 750 222 222 333 333 350 556 1000 333 1000 500 333 944 750 500 667 278 333 556 556 556 556 260 556 333 737 370 556 584 333 737 552 400 549 333 333 333 576 537 278 333 333 365 556 834 834 834 611 667 667 667 667 667 667 1000 722 667 667 667 667 278 278 278 278 722 722 778 778 778 778 778 584 778 722 722 722 722 667 667 611 556 556 556 556 556 556 889 500 556 556 556 556 278 278 278 278 556 556 556 556 556 556 556 549 611 556 556 556 556 500 556 500 ] /Encoding /WinAnsiEncoding /FontDescriptor 7 0 R >> endobj 7 0 obj << /Type /FontDescriptor /FontName /Arial /Flags 32 /FontBBox [ -250 -212 1208 1000 ] /MissingWidth 276 /StemV 80 /StemH 80 /ItalicAngle 0 /CapHeight 905 /XHeight 453 /Ascent 905 /Descent -212 /Leading 150 /MaxWidth 1007 /AvgWidth 441 >> endobj 8 0 obj << /Type /Font /Subtype /TrueType /Name /F1 /BaseFont /Arial,Bold /FirstChar 32 /LastChar 255 /Widths [ 278 333 474 556 556 889 722 238 333 333 389 584 278 333 278 278 556 556 556 556 556 556 556 556 556 556 333 333 584 584 584 611 975 722 722 722 722 667 611 778 722 278 556 722 611 833 722 778 667 778 722 667 611 722 667 944 667 667 611 333 278 333 584 556 333 556 611 556 611 556 333 611 611 278 278 556 278 889 611 611 611 611 389 556 333 611 556 778 556 556 500 389 280 389 584 750 556 750 278 556 500 1000 556 556 333 1000 667 333 1000 750 611 750 750 278 278 500 500 350 556 1000 333 1000 556 333 944 750 500 667 278 333 556 556 556 556 280 556 333 737 370 556 584 333 737 552 400 549 333 333 333 576 556 278 333 333 365 556 834 834 834 611 722 722 722 722 722 722 1000 722 667 667 667 667 278 278 278 278 722 722 778 778 778 778 778 584 778 722 722 722 722 667 667 611 556 556 556 556 556 556 889 556 556 556 556 556 278 278 278 278 611 611 611 611 611 611 611 549 611 611 611 611 611 556 611 556 ] /Encoding /WinAnsiEncoding /FontDescriptor 9 0 R >> endobj 9 0 obj << /Type /FontDescriptor /FontName /Arial,Bold /Flags 16416 /FontBBox [ -250 -212 1165 1000 ] /MissingWidth 323 /StemV 153 /StemH 153 /ItalicAngle 0 /CapHeight 905 /XHeight 453 /Ascent 905 /Descent -212 /Leading 150 /MaxWidth 971 /AvgWidth 479 >> endobj 10 0 obj << /Type /Font /Subtype /TrueType /Name /F2 /BaseFont /Arial,Italic /FirstChar 32 /LastChar 255 /Widths [ 278 278 355 556 556 889 667 191 333 333 389 584 278 333 278 278 556 556 556 556 556 556 556 556 556 556 278 278 584 584 584 556 1015 667 667 722 722 667 611 778 722 278 500 667 556 833 722 778 667 778 722 667 611 722 667 944 667 667 611 278 278 278 469 556 333 556 556 500 556 556 278 556 556 222 222 500 222 833 556 556 556 556 333 500 278 556 500 722 500 500 500 334 260 334 584 750 556 750 222 556 333 1000 556 556 333 1000 667 333 1000 750 611 750 750 222 222 333 333 350 556 1000 333 1000 500 333 944 750 500 667 278 333 556 556 556 556 260 556 333 737 370 556 584 333 737 552 400 549 333 333 333 576 537 278 333 333 365 556 834 834 834 611 667 667 667 667 667 667 1000 722 667 667 667 667 278 278 278 278 722 722 778 778 778 778 778 584 778 722 722 722 722 667 667 611 556 556 556 556 556 556 889 500 556 556 556 556 278 278 278 278 556 556 556 556 556 556 556 549 611 556 556 556 556 500 556 500 ] /Encoding /WinAnsiEncoding /FontDescriptor 11 0 R >> endobj 11 0 obj << /Type /FontDescriptor /FontName /Arial,Italic /Flags 96 /FontBBox [ -250 -212 1208 1000 ] /MissingWidth 276 /StemV 80 /StemH 80 /ItalicAngle -11 /CapHeight 905 /XHeight 453 /Ascent 905 /Descent -212 /Leading 150 /MaxWidth 1007 /AvgWidth 441 >> endobj 12 0 obj << /Length 13 0 R /Filter /FlateDecode >> stream HWr�8 �X!)$�6eզm�*G�;C�$�6 {a_P?� .�'(%.B2�!|_a�OlDH�� G�41�OF5q�7 |�BsP^pIHYll{,ߠ�Y:Ȅ��18ʃp@ce�-϶kϻ��+`�=;goo�)U4䶹[x@D1e4MO ͦNtl*iph.�1 �)�1u=asϰm[O�6Fn4>�N>PT0S�"Q�g+\)�^.弆r �b YwS�qיO�Vl P[\�1~zNJf vW}xE�;�4ԶLw D�6#r]tCtrEmsϔ\Tce\B�hΌk-azM!SZN~y|M,H|�&�eXcPVٻiU5jxCGʸA��l@dsɷ�t��6BU;Tr+Z4飊W~ӡXCPȹnCEQV Y)t6U-$M�!�-|5v�"-h4�YBl%y�0Ŀ dV�]dB�.m~Kѵ]|ui�m��-Ņڼ6e� l�6�ܺѾJoMν[ G^b"S�,H6t@UG}[^^�&XV�#tDO�4W�8{UM}vf0�8���z@ԆCGiŲ�H^�MSc6�<߲\1Tx�Ia�Iتp�+� 3:H�2)+X[5Ү+Rt�$�YLf�vV供y$vQ}rɶ�Z=�6Ҝ zz�={eJiF�mu6(�Ryn�8:= xc �>� YR޾ �<=G43��sGD՗�?iӵ mpeR)ZgAy�]U%vw�G騬8`[�v>@�IW�75 pRvL }Rd)5R�ΚqʖOھ9T�2��9dGIqoN�"�'ql~�ّh�4�Ǻ�SB`ܳ� � >JyBA �\c��/I endstream endobj 13 0 obj 1459 endobj 14 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R /F1 8 0 R >> /ProcSet 2 0 R >> /Contents 15 0 R >> endobj 15 0 obj << /Length 16 0 R /Filter /FlateDecode >> stream HWr�8�xd�"qg7ٚTG^�-@;HvuaaT1Rӧ/|^?"�Z�{� %Q5RCW}[�7O`_�4��NyO;4祦[ b>�5b'1QVRBĻKS'StUqAKjy \ fڧhA/Wx@B3h vzD]|8q>ÕOȍVTPr3Y�I�!Sr22Qv6y\RY� �#ͽbZq~�ie6〉Yd|WQzoz�ƒ_[b?� bZ�_jwR�?>úkrGLL�X /�sirj�4�wmD�I=S`McL{�:AI}Jכ�+p6+1qN߽ڮW0Rq�6NR YKhIv-`�v5usP\y�/�de@B�w�FW�-s�&@�4q��V񆇖5¢ZԨ#�)o�)VzM�1�)�=yޕP>I�8U\�/&wBUR�\=�:nt�Ny|zwF�!Iӏam)�[^B#zi K endstream endobj 16 0 obj 1417 endobj 17 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R >> /ProcSet 2 0 R >> /Contents 18 0 R >> endobj 18 0 obj << /Length 19 0 R /Filter /FlateDecode >> stream HWr�6��rRy'N՜QXDN(�8_E�<]�{~ڭh�O�-O~�ZF�#t_Kd*a� W�?F�;!�4�rAe"ƒyoz�;g%X1EhuDXF�E6Q�kBf�-Rǣ]`�$c� OUѢRu+Q�"CcjߞlgI6Gd�/:uЁ6�;\Cp Sdc H�,WBb�b xի落T�$_m4��+�[�>5Ré��5�#Y�f|daL^^]_A*� ;H#/l4[8KWBJ5p�8OF]ex�+k�/_�DP|@d~�"TP mT/_ѥvD0�6� \lx^Iif\�bC-KUw8f^__�ZLYf b|�-e�N@[l4Y.0i X�4ZӼ.� ţ~i�=ԞR:O+`"a#~ؽSn%Y�f�%jdo7>�w/ �.u1��(̃ ʼn}�5^ L endstream endobj 19 0 obj 1286 endobj 20 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R /F1 8 0 R >> /ProcSet 2 0 R >> /Contents 21 0 R >> endobj 21 0 obj << /Length 22 0 R /Filter /FlateDecode >> stream HVMs�8 ��8:;JQ�>vf&lܛ/DJKJu d|�_PiTdw gpA�?¦G%I�ϰ{wY��#g<~q}`+Jg̼].g?9O�5 Vf|3Vz�]-J爱}"F_�)i6i�|HY| gwlW��TW�D:C+~J� ?�5^W?�4(� 9qL8 tEH{9�>_-Uڜ��<�=�DkPF>�By2Ev�(���o�,YE@�*Ӊa';D+9>iw=]Ge6�7>PS4mHޓz�jtq,V&I&e@k--P� U3һr�-TwZ�;�)Z_qz"�QX�k�Ոn� è�=iK TiNnrLf�!KWc/sl~q>�4 ��3GN8o�|�� E $��_I]D�؇$�2N|R%�3E�&{� \и.�0de�.Sɢ:?⳦�EڭE�"H�>D~IVµv 5CIⷼ"MbVU�Dag{<%VxϏox6kY@كmE�z%�8YUp�)F7�;�[w�=qسT"�#Uw'+1 9nޮ*fg�zPxl+p5计e7BZu])S -TՆZѸ-+`7p�"vcދAO)�:1A|�;+Bpu�>L[fl�7I˗W1=z_ �*f�B>|ZX,nnWS1O7��:m^pK@v'jrI{�,i^ϯ$[�rwb�c�c-Q-Sf5 l�޽._ݝgݥH0� ~D/ї� /ʗv��$b�|w |Tub�,0S�,ۮ;� IUNѴE Hts2D^) endstream endobj 22 0 obj 1364 endobj 23 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R /F1 8 0 R >> /ProcSet 2 0 R >> /Contents 24 0 R >> endobj 24 0 obj << /Length 25 0 R /Filter /FlateDecode >> stream HVn�6���<ځMo�6q�>E[Yr%y�/�87 , 1=̜s K$H!�/&̧ɧ+�a�G#Lao�#D�-3ʁ� } Xżu`�$i" pZ�Uc@sUh+h�ª:*`[հ|,jk#nwYQLz4LF�-FҥD:]UBU: DM�+c !qݮQ)�7c ,� |�?TĖ�$�ȳ}]�4Fa� yUoUjoVjA� eH�LFn;A2okT�}nrSP!`K,ecffP1�5R�^�YLz���iѷ�fT�4mUcŧYDG�8x�5mY{�:f'$bbac�N=�^sy�6�I}K#D:$~Q}Gp>'u;XKT lj_~`I�Ȣjm7psԹѐlLͲkڱ(�,�:6X c|c�0W+eahV��'�!SJҙLA*gqdN|DqBV4Ci�\M:zֱ�h�<��v|auwX<~LHFpaSq�#@_zgS�1#c|� jpTW�F�/�0T>O:ͭ�κAz1>�� x_�Ȁ9�,� ŞyF��%*[�$|=]c< {ey}v�(�9L�\� ƆDg#aS�!E�2�N%$l^ey~ ��< endstream endobj 25 0 obj 1154 endobj 26 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R >> /ProcSet 2 0 R >> /Contents 27 0 R >> endobj 27 0 obj << /Length 28 0 R /Filter /FlateDecode >> stream HWnF�CmCbz[3�8\tiS-� E�$e^ْe�3��Izi9ce�I�,?�WO_ P�7x�,Hy_nalHd_f�1HBL}�;�3o�=¬$`DW?٧BL�σ� z('� ^~�;HBʅ�|(p�&�+b"7�3n(ֵXVJVl6d"�'�/.Jii]M1Lh0TU�c�R}[[T5]Jն,w|1q2��NCXC�-Q،L}FKy�$A>c/AZw*V#rFubqr�ր*7P{�'�WrG%/�3{�B=ܫv ,{t��" o@DA"&ëQ�u X4���r�"bNz�+;ُ0NpP1#0js_�%1?XHY9M��#)Z�R��JF�+�'I,.&!S3w}w[wJyQr�4v22I�9�ٮ�Aba,O"e�$zk$q�5Zo6~Ro�QN� ˝ҢDW�^׍Xv]Zj�<=W]v}Z� Ą?+�7?��(VS?ԙ�"rrVL�`t|m�(�<�FxfW Ű^ )^Nzs~ZsG&�)D�;3�[�<ɺ�uS�/m}c^z9J�<4ƨ�]p-<v k !�Of�ĹT_y]�Y38Z|r>I*wcn|�0b�G�/N;TDwNC�#G/�]DžD{�)~ /�>3"oA�.'Xsn{� ?,Kx�),�1E2]�0vs oV+�0VϨS5�'c�2z<�8%<eSoj> /ProcSet 2 0 R >> /Contents 31 0 R >> endobj 30 0 obj << /Kids [ 29 0 R 33 0 R 36 0 R ] /Count 3 /Type /Pages /Parent 39 0 R >> endobj 31 0 obj << /Length 32 0 R /Filter /FlateDecode >> stream HWn�6��_ z˛D�1Ao�`_h-m3�%Eo_MZ_Ҵ@ qdJ3sfw�3� $8_�g�?�-:F�x�6kRq�|=XKӵ}9V� �=Tag,۞m/C U鞇PcBN,m�:7W1ǀe% |{t/�)qbs(R9>:m���a]j�(bSt h``wK�`W[tBA�&nmc�� q匸Y�.Ih6ڒ'tªUI xس�h�媢a?Kwqҩ�dYne9Y�?(�,1�vŎܧfdB'OI�)�Wy퐅�c7œḼfw7�7�� y̴kdDVyCscr~l�.'Mo7 f�\��'VMzG~mbEGP½bO�1O_k WƷ�;z>EvWC� ́58 8C9:�R6Dk~fe�1ʘr�FҚS�){d6Ǝc>��&W!,sϱi{lY{/L� "fO�Eyy`�d�i{^2T2hbY2�V0x�cKW\e0�c=џt '5΄V ��M|~�ф�OPkTF� $ŽUhag Ic� }R$fE)�# =�#�, \r2qDY<]K�yv5�&�2b -MSBL\B˽iJheI�.VW � Fحp@�&wEMȄڹ�cQb~6eשޮvvjx� v-*�$$\Oj�<̫W2Y�,ȡw_��&Yoy�0AKDc+)Cez�,&�BK]QN�7��6� �5g& oC�#D endstream endobj 32 0 obj 1998 endobj 33 0 obj << /Type /Page /Parent 30 0 R /Resources << /Font << /F0 6 0 R >> /ProcSet 2 0 R >> /Contents 34 0 R >> endobj 34 0 obj << /Length 35 0 R /Filter /FlateDecode >> stream HVMs�6��{�3� $H9it.Yle�!A9�.$lj5!`?޾ݷ�7 �:M6,Ч}o_p~W/I͂ 2@b}Y�5+�5km oN'!՘'c�A�+MYW`�To�:7P(�Og!�<#Onhi�9!\!^HiӷQu>W{L Y72ZTߙ'bU@1�.'9%�Xkۻr{�ѯ* b�S/*�1Rc iґ� Ck8[KAeRg^XB,)#L*ǚEQ@2�:LoW�VL �%|T ]euuz�'BLW<�V�� kSVώR~԰x3Ԭ�8Zy(>U�o^UO [�y:r xV L`WfQ�.Fۻb{\jjs#o~ؚcA� %hB,i0d(ɽc%wGCG`E�5e�J �'?]Z/h�6lGPG6�3W�>Y�q {G,�)^tRu[@�4�RgyX�6IRMs* C=6~b��(� /�:� $� ( []}Ҁ"&eeT,'STx`�=�%FL:]u`*�%�=�} f�5<@r.�! �ǟ�q_x endstream endobj 35 0 obj 1270 endobj 36 0 obj << /Type /Page /Parent 30 0 R /Resources << /Font << /F0 6 0 R /F1 8 0 R >> /ProcSet 2 0 R >> /Contents 37 0 R >> endobj 37 0 obj << /Length 38 0 R /Filter /FlateDecode >> stream HTn@���I�>�F`�=^�=—�,u S�rSu"ϵ�m XWW endstream endobj 38 0 obj 520 endobj 39 0 obj << /Kids [ 5 0 R 30 0 R ] /Count 9 /Type /Pages /MediaBox [ 0 0 612 792 ] >> endobj 40 0 obj << /Type /Metadata /Subtype /XML /Length 1300 >> stream TD 9271.doc - Microsoft Word 2006-07-17T09:45:35Z TD 9271.doc tvg Acrobat PDFWriter 5.0 for Windows NT 2006-07-17T09:50:08-04:00 2006-07-17T09:45:35Z TD 9271.doc tvg 2006-07-17T09:50:08-04:00 2006-07-17T09:50:08-04:00 TD 9271.doc tvg endstream endobj xref 0 41 0000000000 65535 f 0000000016 00000 n 0000000232 00000 n 0000000264 00000 n 0000000336 00000 n 0000000481 00000 n 0000000596 00000 n 0000001691 00000 n 0000001961 00000 n 0000003060 00000 n 0000003339 00000 n 0000004443 00000 n 0000004723 00000 n 0000006260 00000 n 0000006282 00000 n 0000006417 00000 n 0000007912 00000 n 0000007934 00000 n 0000008059 00000 n 0000009423 00000 n 0000009445 00000 n 0000009580 00000 n 0000011022 00000 n 0000011044 00000 n 0000011179 00000 n 0000012411 00000 n 0000012433 00000 n 0000012558 00000 n 0000014125 00000 n 0000014147 00000 n 0000014273 00000 n 0000014369 00000 n 0000016445 00000 n 0000016467 00000 n 0000016593 00000 n 0000017941 00000 n 0000017963 00000 n 0000018099 00000 n 0000018697 00000 n 0000018718 00000 n 0000018817 00000 n trailer << /Size 41 /Info 1 0 R /Root 3 0 R /ID[<5ca140c5168a1460a8c91330c7a576bb>] >> startxref 20202 %%EOF 1 0 obj << /Creator (TD 9271.doc - Microsoft Word) /CreationDate (D:20060717094535Z) /Title (TD 9271) /Author (Office of Chief Counsel, IRS) /Producer (Acrobat PDFWriter 5.0 for Windows NT) /ModDate (D:20060718091450-04'00') /Subject (Effect of Elections in Certain Multi-Step Transactions) >> endobj 3 0 obj << /Pages 39 0 R /Type /Catalog /Metadata 41 0 R >> endobj 41 0 obj << /Type /Metadata /Subtype /XML /Length 1702 >> stream TD 9271.doc - Microsoft Word 2006-07-17T09:45:35Z TD 9271 Office of Chief Counsel, IRS Acrobat PDFWriter 5.0 for Windows NT 2006-07-18T09:14:50-04:00 Effect of Elections in Certain Multi-Step Transactions 2006-07-17T09:45:35Z TD 9271 Office of Chief Counsel, IRS 2006-07-18T09:14:50-04:00 2006-07-18T09:14:50-04:00 Effect of Elections in Certain Multi-Step Transactions TD 9271 Office of Chief Counsel, IRS Effect of Elections in Certain Multi-Step Transactions endstream endobj xref 0 2 0000000000 65535 f 0000021178 00000 n 3 1 0000021481 00000 n 41 1 0000021553 00000 n trailer << /Size 42 /Info 1 0 R /Root 3 0 R /Prev 20202 /ID[<57374b6244f0a5664e0d697ae56ffcbd>] >> startxref 23340 %%EOF