5. LO.1 Interpret each of the following citations. a. Temp.Reg. 1.9562T. b. Rev.Rul. 201215, 201223 I.R.B.

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5. LO.1 Interpret each of the following citations.

a. Temp.Reg. § 1.956–2T.

b. Rev.Rul. 2012–15, 2012–23 I.R.B. 975.

c. Ltr.Rul. 200204051.

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