"has somehow found its way into the proposed regs." (See "Disguised Sales Revisited," Tax Notes, Jan. 15, 2007, p. 179 D.) Jennifer H. Alexander of Deloitte Tax LLP, a former attorney-adviser (partnerships) in the Treasury Office of Tax Legislative Counsel, referenced Jacket's article on multiple occasions when

he related 2014 clawback adjustments. Please let me know if you have any questions or would like to discuss further. Thanks, Kyle Kyle P. Nevins Deloitte Tax LLP Tel Cell From: Elliot Becker [mailto: Sent: Monday, May 19, 2014 5:04 PM To: 'Richard Joslin', Vincent Maniscalco Cc: Nevins, Kyle Patrick (US

i 9/20/2013 3:55:43 PM Subject: RE: Sales Tax Alan: I'll speak to you at 2:30 pm. Russ Banigan Russell Banigan Director Multistate Tax Group Deloitte Tax LLP www.deloitte.com Jeffrey From: Alan S Halperin [mailto Sent: Friday, September 20, 2013 9:54 AM To: Florness, Patty (US - New York); Jeffrey Eps