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    Document / Legal Opinion

    LTR 8108180

    Posted 2017
    Author
    Anthony Manzanovc
    About This Legal Opinion

    8108180.pdf This is in reply to a letter requesting a ruling that the contribution by A and B of an easement in gross in perpetuity of a farm and mansion house on X to Y and Z will be deductible under section 170 of the Internal Revenue Code.

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