e Service Memorandum Number: 201426025 Release Date: 6/27/2014 CC:ITA:6 POSTF-140487-12 UILC: 446.04-00, 481.00-00 date: January 17, 2014 to: Associate Area Counsel, [redacted data] (CC:LB&I:HMT:[redacted data]) (Large Business & International) from: Senior Counsel, Branch 7 (Income Tax and Accounting) subjec