%PDF-1.4 % 9 0 obj <> endobj xref 9 22 0000000016 00000 n 0000000943 00000 n 0000001020 00000 n 0000001198 00000 n 0000001330 00000 n 0000001837 00000 n 0000001995 00000 n 0000002029 00000 n 0000002252 00000 n 0000002494 00000 n 0000002570 00000 n 0000003394 00000 n 0000004254 00000 n 0000005126 00000 n 0000005526 00000 n 0000005763 00000 n 0000006570 00000 n 0000007407 00000 n 0000008239 00000 n 0000009080 00000 n 0000009845 00000 n 0000000736 00000 n trailer <<87924EB9C966A94BB63E6627BB011D93>]>> startxref 0 %%EOF 30 0 obj<>stream xb```"]V�>c`0p40,``� dRy&�d f � b%N�$� 5 {y� Lx6��^��$H31�$gv�5@� �z�A endstream endobj 10 0 obj<> endobj 11 0 obj<> endobj 12 0 obj<>/Font<>/ProcSet[/PDF/Text]/ExtGState<>>> endobj 13 0 obj<> endobj 14 0 obj<> endobj 15 0 obj[/ICCBased 29 0 R] endobj 16 0 obj<> endobj 17 0 obj<> endobj 18 0 obj<> endobj 19 0 obj<>stream HTMo�0Wі$=@U�MŁr�w7(EIόT"Pf޼7K�!֠~�*aKşJB�C&aI!�.�?}e(�ũ� �+sL\�8y�6yai�*dp�-t˳�)Rϯ�*ΦPǹ�.�6޳��;�;Q{[�!SV�,� f9\M�OJh6[�k�-�2�<XTnkl(eФb!�-J�7vnD?/瘀� fǁ,M|�9x]D(/R ]�xRXF;؇� jߐ5ۥ~F,B:�<�0W�(AV-.s+c�1y}҇ȆF?�˙xK kz}�(�)�=D(#�O�>ڔe"�J�.X3�-㑲Vl51 1pa59XQ)gʺcj��UBRvJmV4ty{f�"][a� endstream endobj 20 0 obj<>stream HtT=0+�kRT�2�6/r�>owe<7�4 ۏiemnM95�4򼨩iW|r5Js�':$i�fL |/Ij3MѴe�9|$udPwɢb^JcxaBLөv­GJmU�* n�.� �%Rԉ2mb: a�_ MG�2��2FW_&|8sl%DAAF��Ct1�9a-^�8c˭=J4sn�1涓D�(D��u��-*{XSa�8Y�r"?p 0É�yPᆉZ �6WU�$vocoK�f� ׎ŻP�'�9מb a�6N�� /�^@�5䕥\�A�/el �"ls`jI:FCRB�QB.�$k}�-_s�~v�2� �0�0C󓍬m1 b&mNU�l�+]J_hn $-r0�,o~R-o~�NT{|wUX΀NՋMԌO� ~eyYm�1hyB'aQ�6e� u�(p�/;}r��=޸kӂ�e۔��: �&?c@`� � �v|_֨cĆ�7q�2q?�'IiV�"W_�.+G�=`A�6^��;1gW|ˀ� endstream endobj 21 0 obj<>stream HT=@ W�4Ac�<)EtM*J�2�.'vu�>جNJ�~y9&e�M ͗I�194]X��'��yZGqX\�,I�l;_tF)zh;ȰmpoyB�0RfI?G͏; �_�:LjPKp4E/eZF�=�35GEM|B�!WQ�y�9�5VJ(7!D�#�-!/|6Լ�:ɫ�ϙ�T-%"V-jִ�9�>NHЈ3qGQZL��ʚO*�ERԒ �0� =cH� �^;0�6UnkGmݓfn'|#lԅ<2ye(@Ya+Yc[��:֫ k�&-$d?߆u�=BS'5`Ew*}z�;5� ?a�:*| 9mMPu�.@�"G�7T[d�%M� ҅\#K� 0h endstream endobj 22 0 obj<> endobj 23 0 obj<> endobj 24 0 obj<>stream HtU�0 Rf/0efR"NB41FKs_&TuνJ �KUTe]u�>-e\� <`�,^tp�]@D�)ڲ�6b<)�-=*rSB:�7Z5E��*T� ?�\kmk[?@&b �#� �#1r�+mÁp^�'`�7UY�=�{eO3X�'N[u��'X��#QbdP�=ch~�P+$8z!�3�'J�0sxaoawgixe^jh'_GGL@N�KG#IZ�'ou!�HxΑN{`�;JO[#UVZYq� sUhafiAd}K9Zl+�?'iNFhDt|MCaKLVR�$ }Dz3x$�9bJ�Q^0gJ�,1rukL̴]U%F\�� k��w�,-p#�"Cܑ.G� @;yAFx�7_�OV�.K&.N�'�?TqeoJ2pE|c.��˻� �=< .'|I;v+Q' �� f!\SHI�.�9TXUBd].(dnO�03xo@Fu|;ko@B endstream endobj 25 0 obj<>stream HtTMo�0 W�(fɊ-_uXwaiDc`�~�$i�!@��"_�=+ B)K��(��>U۴~#�+2�%C7-$���<׸<9[�7a �(�Gtm1a��\t7 �%{�* \1�6@yo�@|p#SZ>!Y߃_�.O|(XB�kF]*%cb�K\ s�S�?ҁBUl�n�VvI��2PZl3>&xESjh GB4(�=KL1aq^|*]]ZׯqT'½P S J� ��(ɽd�<x&IGꁇwmB*� JQcnw}2�ƊBݵ �< �׬�9"SsyوrՐ�%Ws=A=0�5SGhM/.HⅮ5bSC�5 -j� ߨm7{Ʌ1omE)uv6vX�8<��q -H~$Sd�sUȄ qs�?�(2K1\*L�"]F�K+$:yJ Q/)�_WA%Fhw{lDQr� endstream endobj 26 0 obj<>stream HtTMs�0WK'Pc&�rɡA٦#C�$�bY�I�,ϋn��w]�)I�#� IA%IY�0O�g�CVjg.`�$mC73psCX] o�;Џ~c ȡ�3�k-&p�;c Ď�!)�Ǡ�!�IQbFl zyz1ʣ�a�.P�2J `yy�++%fn� xM yAB=O�a>Ή)�.M|ZVd֐QMJH� BR`H}nZ���>stream HTn�0 +xFd[Z� Xڃ�8��),7m~i{r�-мf⦝o{p� g ,�,W�4?�VZk�2٘[U�� fxySi,�7VCzNًd(�N|h~R<+{{O� N�SV�kYVʋn%�2nHgm� � SAbb\5Y^SWÕ�.@�2e�*�(X|�(\Usϵ\�*��a`%~U{aջtt/c�-Vr�8�LιiPǦ�+�,�CcsJ`|� Xe�)I Gk�4�۷� v9� �2~7z�3Eb+bR?ΟQTNJ�-�"tN��,1 �o�#�'L x� G]gJ{[ns)bH4,rԔJ|ZJU�$ri;nCD˞cņ7"JW�?DzdkCDq-�z6b�$"ld\\�(. n]�/.(|M,bdDv5%�i"#�,w6�yB|5�;d9� \őa�*}{F�!2�ny8h(l, �IEm T|$Ub9Ě+iTz�4�"Ć�' 5"o= GA}@g\w䃩 a$(D A�T� x~�3=ĬB(ٽkIe�9k@)� �$x/ endstream endobj 28 0 obj<>stream HlTr�0 +p$g,-N;mNzJrPd:Qǖ\I�9N�!xU_gR1Q*�3ι TPdf� ~v47߄cC�槆J& C�K�3�:˗b`R K�KMKfGMנU0C&hF"w�*ȈK&n�0o �Bfl{ cG}�%߽&0�mp�=|sS�tM.���g�"b�,̓dzdrih�"S>stream HyTSw�oɞc [��5la�QIBH�ADED�2mtFOE�.c�}�08�׎�8GNg�9w߽�'0 ֠Jb�  2y�.-;!KZ� ^i�"L0��- @8(r�;q7L�y&Qq�4j|�9 V)gB�0iW��8#�8wթ8_٥ʨQ�Qj@�&A)/g�>'Kt�;\�� ӥ$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 HUKo�0 W�( 1+ɒlaݐakT��Z@�kgPH#g[� A�(8��-`[hx*o(��T`݆5Zv�P�i,EGEP��$+SxDnQ2ª��AbB߼\?","غF�N:�t: M&\Nˌ &\�e��Aȧ[f�*f�NjRPw.�98Km>P1 C* gP؉#lS Gr-%*iP܁@Y 7TCKr~�$fM:KGs<䚄lXjz�j6K�(�& �0lTfp��> endobj 5 0 obj<> endobj 6 0 obj<> endobj 7 0 obj<>stream Acrobat Distiller 7.0.5 (Windows) 2006-11-08T09:06:19-06:00 PScript5.dll Version 5.2 2006-11-08T09:06:19-06:00 application/pdf q0jbb Microsoft Word - Revenue_Ruling_70-116.doc uuid:2e790572-1201-4573-9c27-fac1042b7a5d uuid:0e179408-1505-4baa-9f76-ceb3499197a0 endstream endobj 8 0 obj<> endobj xref 0 9 0000000000 65535 f 0000012514 00000 n 0000012639 00000 n 0000012770 00000 n 0000013626 00000 n 0000013659 00000 n 0000013682 00000 n 0000013739 00000 n 0000017366 00000 n trailer <> startxref 116 %%EOF