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n no prescribed none. we mry nct ammenary crayon Naomi. E3eclioric Insistes It.* 41%* irC into:~ Mii
de plea ra Ivne bpi tntiale WACO or arryntteR a :Der lee Mad n Bawds ilaae yet. do rd has M pat ed awl n minion, rya le net** la M -molder $ your Witte Warne aoph wry scab atntlurapnel yar aid? Ind leitIS EGO:AIM 1 ; Orporal ti:ma=n abet EkcIronc Ftras Titre:fetlock* Tar Coal Kcal Tampa! a lost
wade are as ot a ran dae lid re supplied to !SS Naomi Soots on a repo It baps by an naperment valation
at have been Peaked as ether a pan or a la; also the, not Induce cash OvidendS that were not reinvested Cost Pose per share taus (S) on Sep 30 Witte on Unrealized Sep 300) gain losS (S) 6,076,451.41 1.000 6,076,451 41 Percentage of Cost your account Kerb(s) Investment melting retum (I
eccon wit the betalim ol valet fockidrey cp bon taisactons has been ncladed m owletatons pralny landed is• you. ad ail bet:reeled to you pompik on Naomi ShoM1ailing It you ae engaged in ton sehgaaearity you may nos a chic.** to avian barowng costs la OW pramla wane Open <Son Regaling Open Or '900
Advisor: SCOTT STACK MANLYLE GABRIEL Drib:lend Interest Oars a period period Cep anounl (I) Your total assets Beicenta?? 01 Cost Faincled Witte On tun 30 (1) your account basis (1) annual interne (1) Urgent:I bean or lOsi (1) Cash Total $5,238.24 100.00% $5,238.24 Cash sad money ba
count numbor Na. ague. Hearten, Gus D. Pam Coe Naomi $16000 040103 50 &was Enclosed "'UNITED Mile
ARY Paola= rens tut:nc4 Pcnts on, rot Dune :Ann Pchn wenn psonsos Total p:Ut blond lis nth, Now Mulphen Mince TRANSACTIONS Tom Deal Ramiro, Witte 05913 FEE FINANCE CHARGES 11503 PERIODIC InlEp31 AND AMPS) MAT VARY Daly Part44 RAII COnospO114149 Carey Whin R1VOR APR Anmi. Dhly Bern Ma
ting to which IRC § 481(a) applies includes a change in treatment of a single material item. See Treas. Reg. § 1.481-1(a)(1); Graff Chevrolet Co. v. Campbell, 343 F.2d 568, 570-571 (5th Cir. 1965), Knight-Ridder 743 F2d at 798, Peoples Bank & Trust 415 F2d at 1344, Ryan v. Commissioner, 42 T.C. 386, 392
.446-1(e)(2)(iii) (inventory to depreciable asset). See also Cargill Inc. v. U.S. 91 F.Supp.2d 1293, 1298 (D. Minn., 2000) ("Like the petitioner in Witte, Cargill has not directed the Court to any provision of the Code that sets forth such a "characterization" exception. Accordingly, the Court conclud
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