CCA 201436049

Office of Chief Counsel Internal Revenue Service

memorandum

Number: 201427016

Release Date: 7/3/2014

CC:PSI:B01:BHWeaver PRESP-144515-13

Third Party Communication: None

Date of Communication: Not Applicable

UILC:    469.14-00, 469.00-00

date:    April 28, 2014

to:    Kelly H. Myers, Technical Advisor (Passive Activity Losses & Real Estate) (Small Business/Self-Employed)

from:    Laura C. Fields, Senior Technician Reviewer (Passthroughs & Special Industries)

subject:    Application of the qualifying taxpayer rules of section 469 […]