This is a memo from the IRS providing guidance on how to treat this issue when it arises.
https://www.irs.gov/pub/foia/ig/sbse/igm_sbse_05-0612-035.pdf
This is a memo from the IRS providing guidance on how to treat this issue when it arises.
https://www.irs.gov/pub/foia/ig/sbse/igm_sbse_05-0612-035.pdf