Office of Chief Counsel Internal Revenue Service


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 […]

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