%PDF-1.4 % 9 0 obj <> endobj xref 9 22 0000000016 00000 n 0000000942 00000 n 0000001019 00000 n 0000001197 00000 n 0000001329 00000 n 0000001838 00000 n 0000001996 00000 n 0000002030 00000 n 0000002253 00000 n 0000002495 00000 n 0000002571 00000 n 0000003339 00000 n 0000004145 00000 n 0000004519 00000 n 0000004756 00000 n 0000005526 00000 n 0000006357 00000 n 0000007171 00000 n 0000007993 00000 n 0000008896 00000 n 0000009529 00000 n 0000000736 00000 n trailer <<62E5D050AE3C1D4C81DB5D645E7F30FF>]>> startxref 0 %%EOF 30 0 obj<>stream xb```"]V@^e`0p400,ȥ̛e�d)�� b�4'C�� ZYDN�1�1 _�QH3��<�# k�%@�5� 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[/ICCBased 29 0 R] endobj 16 0 obj<> endobj 17 0 obj<> endobj 18 0 obj<> endobj 19 0 obj<>stream HTMo1ﯘ�-S[N@Պ�,@9aSB"e�"�=3vRVT9�3�:{3gW諳@�}ÿi 4dG�V�+�Y� �nE[{�tm0W%MmNF�!�.ANk��-�?r9)꺛@}ՠ�7yt.x�-eoZ(Z|StMhvجNHj�%̝�� xn� @yZtЫAp�ÉNΈX_D �%ť�$�"hL�r� r�*%L�!"P�"�cr¢� ꤖ�CbazB�A{�+cb�輼1`ȲZӎKy̶XZj}#�>)N"6�,EKY��a6�0VUD2N��G&l}�8KHfbhBV|Aٓ�1V�.3/f� \ZqmjhF�IݱIcAuW [Xo`AMW|� R|�p�U&5_KfM%]�rk:)�>�=�#�m,� )~aQ~H�)o՛%3 jҏk �!� kx�>�̍R̡Escj�?\|tTۿ~jU-�2~x��$I�}�(�(>�æ � ;rN�>stream HTMo�0ﯘ6j|+^ 'MM F�όq@+�g�7nOmC�UUBW*ϡO1��=�'%Ԩi� դġS�8N O|�.Q� aG���2U..aȨRpfeԨF� C>�$IU� �� �p��-JGu�7LT&.ja%�z�=Q��4VQlyǠ ��4)PX\e+v6Hl�56fC�� m�LLzh�S$¢'$zI� A#5‚qjz`z�'E*o;V� x�1� [Nif9:�`"e� endstream endobj 21 0 obj<> endobj 22 0 obj<> endobj 23 0 obj<>stream HTn�0+H֖�%%^c[уc˶ G"%m�KR�i`\,*e44}oN]/K^puiI`wGP|m �Z�<�� � (t׶wMjPKFP@ޣ7�<K[ Ͷ((wG-Z�VWKˡ!�&6�%Eu8E0[8mdY�ʒo(^IA ]��l^O4@�98e=x��+ ö/"Ue�4�$z';s�9(�$�$ˊNtRq[�bV0g� lXMˊbJט&Kn_sd!�4 w0}�,� I�*3|Iǥ:�'�ff_0s IU�2o�/&b�1[=Z�.)"�2�b�:d3#s1$H]TxDjH|bDw8}M~}$� 8t>stream HlTMs�0+Vi&HBǔ�-t0�i�߷HvIc޾]T�,,/`ڒwq;JFUb�"lWZ�7,_mkHS*BSA퇘W{`l"•�HWl�' �@�e�!yFC�t'ɕ63�(k�,j4Nي � M!e�+p)[ kU#�ǟy3ejreQ�5�3"NP:��d}�6sLGfP%ZEEHTQě�+nUqOlZC?aK}�Q(9��0�8 �.J�>KӤ\4pLˡ9LG�dw37Dxδyd6b�5C�8L؏1yS7i�9W%:� g�"4l{D� 䨻nPj梪5upZ8G%4CI}׏NG�hNtLߋ!"�?=fJ�zR#KB*� Hb�&�1�ΠS�0Ѝѱ]sPN̶Q`=ϕ� >stream HtTMo�0 W�(`InݡvZv*zp%1ędؿ�)뀡@�"We˴ҕgYr{m|Y't^RU��.]�64d|Z'�.�?sU\״>'9�,y�4m~9G_ɫZQ?Q?OtiV橛(�*԰i>bx�-uU�-eF[SZZ?JR!�pCQxw#mKZ�p泿p�"eC�6KH�9-tOKݧ`% \�8JxpH�=�8kI��r\� 5r[2Y8M�)boؼ!^ \�9ҹt�/, G6O~J�ScfOw�,�8 �RV��R+hj �=XVa.<h��rH�8�#�lcմ�G4Yƨ5��4�Er&kzh�vRCUEK�*[ nHR^̀zjG�2Z:s+b�z2 =`{� ԗΣS@�P1O}Fd5an� |탐Fy[�<<�  h V� o�ytTit� g��1DxYC&Zh\f@F}g?�^&b�|n�cN RG�Sy(JjdÔX�5\V.zžm� k�>"ɹmbYM7�#�ng� endstream endobj 26 0 obj<>stream H0yTb KWeŭڃ;}xv+UV�g~3}j�4;m �^LUg0�ڧ]^v i k*�49Zg�!�$tC{G�6n�2ܪ[uf2Z[ЏQ~QM2`cF]]5� è�6a\C�$>22C`�g�\u �بkL<:ʅZ�y�$�=lN�7�J�5TY�Q�12̨s� h�)~�8Lb� Oș)F�#SL�&N{1l�9�fIֹ3Hu>stream H|Uˎ�8+H#HQt $HN D� ZZaH�:�&idDRGuU}lMk(WRJSqWP Y�.vm� s�ڼ׸pGgGT)[� 5爪}�6MJ�ŸbX}gTJ1`]sZ�87"�mdH�W�RԝvJCAXʲ�5颐nJ�2AY�J@diݴ)�8U�'{Ue&^�,ZEbz.v=HՔ�;LDRo!B^e�q~L �4/qAP-^�6x��>bˉF;Lj;.weaWF~ M�:)�H�-*:�wh[�8am=]�!ֲlbmR�*f[�,7Hs��K賋enMw#}HЋ �}j>)�)x �zC�8@Cr<H`dO Hp` �)cb.$hȨ�j_�U[�� ��^?�#ӓ.q|!]TvIJd<$ab΍t^&*d\Y?�0�L=/ᵩd�45!ukf ��� �)Keuql�uD3��c0˿.F�� (�\)�#abYWF�-T<�*'C2�= N�9�nQ�Ƈ� �-%JqHǕtɁ 7m\�\K0M�dڣaJ�vb��@�+~� G� endstream endobj 28 0 obj<>stream HTSˮ�0 S�;�.Zp��`nz�g>stream HyTSw�oɞc [��5la�QIBH�ADED�2mtFOE�.c�}�08�׎�8GNg�9w߽�'0 ֠Jb�  2y�.-;!KZ� ^i�"L0��- @8(r�;q7L�y&Qq�4j|�9 V)gB�0iW��8#�8wթ8_٥ʨQ�Qj@�&A)/g�>'Kt�;\�� ӥ$պFZUn��(4T�%)��0C&�Zi8bxEB�;Pӓ̹A� om?W= x-[�0}y)7ta�>jT�7@tܛ`q�2ʀ&�6ZL�?_yxg)˔z�çLU�*�u�Sk�SeO4?׸c��.� R� ߁-2�5 S�>ӣVd`rn~Y�&�+`;A4�� �A9�=�-�t��l`;~p Gp| [`L`<� "A � YA�+�Cb(R�,�*T�2B-� �ꇆnQ�t�}MA0alS�x k�&�^�>�0|>_�'�,G!"F$H:R!z�FQd?r 9\A&G� rQ h�E]a�4zBgE#H �*B=0HIpp�0MxJ$D1D, VĭKĻYdE�"EI2EBGt�4MzN�r!YK� �?%_&�#�(0J:EAiQ�(�()ӔWT6U@P+�!~�m�D eԴ�!hӦh/��']B/��ҏӿ�?a0nhF!X�8܌kc&5S�6lIa�2cKMA�!E�#ƒdV��(�kel }}Cq�9 N'��)].uJr� �� wG� xR^[�oƜchg`>b�$�*~� �:�Eb~�,m,�-ݖ,Y¬*�6X[ݱF�=�3뭷Y~dó t�i zf�6~`{v�.Ng�#{}}���j�c1X6fm�;'_9 r�:�8q�:˜O:ϸ8uJqnv=MmR 4 � n�3ܣkGݯz=��[=�=�<�=GTB(�/S,]6*�-W:#7�*���e^YDY}UjAyT`�#D=�"b{ų�+�:�!kJ4G�mt}uC�%K7YVfFY �.�=b?SƕƩȺy� چ k�5%4m�7lqlioZlG+Zz͹mzy]�?uuw|�"űNwW&e֥�*|j�5kyݭǯg^y�kEklD_p߶7Dmo�1ml{Mś� nLl�<9O�[$h՛B�dҞ@�iءG�&�vV�8�nR�7��u\ЭD�-��u`ֲK�8�%��yhYѹJ�;�.�!�� �zpg_XQKFAǿ�=ȼ�:ɹ�8ʷ�6˶�5̵�5͵�6ζ�7ϸ�9к�<Ѿ�?DINU\dlvۀ�܊�ݖ�ޢ�)߯�6DScs� ��2F[p��(@Xr���4Pm��8Ww��)K�m�� endstream endobj 1 0 obj<> endobj 2 0 obj<>/Font<>/ProcSet[/PDF/Text]/ExtGState<>>> endobj 3 0 obj<>stream HWKHBG xs٘^6b[>9@CIb�/|B �(�2}x0ۅJ\m��(�* NtUS�7۠Xmt�$To6`ݦ~E nFUɂԛG3�& B�=SM=JY�0w�ߵ7�uj9}u;=tfQ� �PkwØ/x߶� dPsxVW�& Tiy�&^Ə;0[�E^3l˼L|xd�#H�ۣa$:� vK�% 9[IE^Z-�3n��=�Q`ƨ�feV{�>]lpx�:It0b�Cjȑ1YIA�"4# !�*�qTO�6�'� t�B5z_̀��D;+!jN�'S7—�7�m͢ ~�<� ^WsJG�cn׹H~u~\ޗ��\x*�˖fp,X�KdWX@²,{GIJ�" �=bFv�#�.M!M=�/ 'M� 3}~zRUMlHC*>~�H�+s� RN>ٽ9�!ݷ+e�,�'P2�R�;�Y)Dΰ�:",lў��%o�*̦�'Z}3:ʤ>ࣚս߰Il�C\碶FG*�8h�D�%ϸ<�2aA(H� "�D0ĭ�" !! LX)��"e �]RZEJ�/g �+cj(y;�-(R�N�<|� gԁD�8 .Z�p_sV en�O��7WjI n�fQg.EhĎ@D�3͓c˧ a�>[l%>'Ǧ/%bp[X]a� WGcي �8׎yv2/�8D{c˗@|XՍH�&0�J�[P�!1���V"`t6*�2]i�:n@幜74H^kj&� .0ymj�vI|OHEF%X�1 E}Ma�=}q_ɳ^@.Av&.� Hk�>lh�;�C\:0BU�� hxA0�7S�(FWB�ɲ�,ad_C=�" ̡\nf�y"G�'�'��"[Lm�&~˳ g&Jȸ�ܵ�#N>ρi�ӄC �{E:b}�1 Q.{C?sԕZ%j�&� JCF0@Bfe*ܻ`��QFE�;O�&F%>t�.XZDMIc�.o�Q%�)߉MjWc� ZR�6�&75lPie�4�-�&m�5#W@[�6C39lǚh�*o V�#Ku�9�!.z�V�'\Gk�1�%:GDF]E=n�,۩a蚮b!Vy�8|UpFYu"V,1T �(`؋I- A�.EiorK0DSk>ҥЦ� n`b�-i�)�/: U.8�$rf�T5'�:J N�)\� 8 l7 9R� �j yĊ2 zNJ�8T= Ύt`.]S35�'Q�\w_i�1My˩�&8`Q�y�(&�)`𘃜`UؔHg��rc+1TD��<�Mn܀ V�N-=�,It{]aku�5$[�4bI "4̭hgWcrkTV.j� ^U8�1U❟p˟g྘2Gh?Bhmx�?��,�%yEY0v+HUFH_@m�=�=ۙp<�2� U~L]WVcq�%bݯ� pb�(�vHq2ȋbuOE�>Ďi2�!�s<5�QOX�>sulC-{.+솀|tlOo7�'>5'� &�{�f1�yonWxb�;W$J�$ږ�&Xt0K��1`3ĩQg�9JkVH|&�U?; ùYNx "X��:�90� X" ���hG!&2�8v�$Au�1u�?�<+%[huӱ��-^G �9�$V.V;b�1avyo^;wO�){3�%� ϖQ.0X7� #�.0`՟kcw؂R+6�/It~s�pOsy@�uE�B�Yx0;bPDa�0/p_U=nF:D�dj;~XL)}~Ir�#�f�wH\$ �%BhM:U{`R(BwK; cY�WKs�6WHu,@P|j6q%Z�%N%JCJN��%b� �߃WǗ`*4u3H˼&qON4 ]&�=D� �bKi!9�%ѨyA�ų@�YF�(-YMT~o@� 츘} �XsFZ_f1Zj,� �h�1�'qNnQ�ڵ�]EI�"*m��F8Yi"�._��4itrR@fߘ7M� B�_bA@�-�{⭍��6�v O���b~� �6: dsYr,�$k SoDfSW0K!GyLZOa$DH+�Bɣȗ�/�)ryw��A�=[G Lp_�RK �((!Kt �94^4w84)�.l`eVL�jDNI-S�'PI DrlyˠsiE1� �5}&sfK�$� �&9̭%KC+1j'9[#2�7)3cE#jIb�!z#iNג�L�@bG1WMhu@CW��TD��(�'djY� YBfXvWdG܍L�>T�O7�?-vR+x�(�;%u>^ҸKc-A&�8nޞQu�)OrtSs=]P2J0-�dF6ԑ`/3/焇dJ�K9 �$LMg�^\@THR�7Z\j � �E엕snfق-T�gU�^sT}$4XC M]lD�=RC�h�JHƮ��$ ыE-� }! �Q�=ВA0�(pM$Ϥ oR ٴ�+H\ Njک�- rw� {R�7 fvE�4knY�6sШr1~�\ú��p�Wp�0:a�& pƥ۫e B5J9H�%[J�1\ǝ�X�J0g�I�9�A0Z�9�b(*f~QNU+;)l2O"E9�=K��pT*� 7Ux 5�2C uA1�"�+6c%s|177_OQɾe$Fi{w�tY]:�0ݓl>nXXϦSA�+�Y� endstream endobj 4 0 obj<> endobj 5 0 obj<> endobj 6 0 obj<> endobj 7 0 obj<>stream Acrobat Distiller 7.0.5 (Windows) 2006-11-08T09:04:11-06:00 PScript5.dll Version 5.2 2006-11-08T09:04:11-06:00 application/pdf q0jbb Microsoft Word - Revenue_Ruling_62-48.doc uuid:5c54b035-2036-4f47-ae37-ce14639a9a42 uuid:01e5b2ed-2e67-4348-9944-67fbb6dc43b2 endstream endobj 8 0 obj<> endobj xref 0 9 0000000000 65535 f 0000012198 00000 n 0000012323 00000 n 0000012454 00000 n 0000016887 00000 n 0000016920 00000 n 0000016943 00000 n 0000017000 00000 n 0000020626 00000 n trailer <> startxref 116 %%EOF