%PDF-1.5 % 61 0 obj <> endobj 73 0 obj <>/Filter/FlateDecode/ID[<5C38EF0C8969E84FA468B21A7C06D670><0113DF8D411AF545AA20FDF89D0CCB0D>]/Index[61 20]/Info 60 0 R/Length 68/Prev 13076/Root 62 0 R/Size 81/Type/XRef/W[1 2 1]>>stream hbbd``b`J  @,O(s=$3012e`Jg \  endstream endobj startxref 0 %%EOF 80 0 obj <>stream hb``b``g Y8ŸH]ȝxwe݂I .7@h&#q  ) endstream endobj 62 0 obj <>/Metadata 2 0 R/Pages 59 0 R/StructTreeRoot 6 0 R/Type/Catalog>> endobj 63 0 obj <>/MediaBox[0 0 612 792]/Parent 59 0 R/Resources<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 64 0 obj <>stream h޴j0_`E'ٖl([ؠۇ,j"k[O'َ]8~R) &$Hk9U\9+iO{w4B[(& lS몇DM۸}92 >2n7쬮SDʦ 4zo }׏qk+gyߣ 5h]۱À"FᴤT$I1.Bbܲ+(!H cW8"4|&A\L4C>yiGc BEDzֺ7tc_]K̶)Nv8nDtŞY_'C6]=9{0 %U^E:mȺo>|ゖ)m+R9>y~Wxԗ,$T=y^LX3y8ɳ' >&ނZQ' \ endstream endobj 65 0 obj <>stream HQk0 4eI,yBnч6}:'3v};qqrOwS4Yb[&f?0]4ʣlY- `:.`= LHH5UF,;}iFU{RjD RTXʭ 2y@4MLLuHu R|BMld3R~> CyI/]lXQa-=15%Ɛ.3^ۡ88GaAW3̱" !2p*SR“-W ppIt5H* 4J>N1rp.qo"UóVA ;_>C[}J:a6&0yb ^ޚځi6%Բӛ:mT$n7@93$=,N0f7OH{cOHsr{7T Lpfc.y4{5f$jcJb ` endstream endobj 66 0 obj <>stream HVMk@ [dg:PhCI6Y"1Z5ƒyo̾qWWۺ$Lڻ"P"  J}]h?k+*ޡ ,ON5E4]I+~J'1I6Z<&Akw_=0ᚱA<+[,פqAK6aP w0â=lRQg03EXvww.ufd"TRQCe_H{TT2ARxmM+8(T*^lk2E: DZ8Q6%Q*Q^[5: )6i2| ՅՉs9r2k-assBq(I8_i䝬F)4+~L~o$E&oHq͍x5,bxgnq>stream HVMo@[:OKQTJ&RBZJ"wv`džP fyvβl>Ѯ9>5<7B(,Ӥ:K c¯!n[F:@ߍ12(#N Z ,B;]f ٕq芣 qW=]]ҊH&!CI3Zͦi"؏4cW7c+M+$C4,xǴ.-(v􉝟n&..dN1B&AR;dMIo9[\rr_m(L S#&[ۻR'`xeF2?/R6pw^Jv -AsDC'fm:xr2{.@MG|)_ܓ\Ya |%F_  Ry뛹<ɢ4DQ 2AnXUaˬ tDUN.4~RٺuE15zGW쿬b 3]0>ʇS[Di+ ө뛹:52DSw8G(GC|Nbam{j`6"t" LZDXX돎5Գ e~ endstream endobj 68 0 obj <>stream HV]o@|pw_o}_>TUiTDEPҒ&HNr!U˱wvvgwN)NG;x·N;:b'Cv/T *6~yްOP**|áFgRS3=2 RC #RPpH!2!R*r B㳀zMϜub7;sHI|v˰-I7V{Ƣh{jgF#FQK+Gؒ#mVR$g|9%(~ݬ r͚J-\,)ݍe+c2h']GNK }\T8M@ӎl~ S8Idi45e7 6.5-/D$C\iS˯f"4_&}1( `q}f֧X }hޭPR(Tiܳ m"Dxq}؍@{\`xyM b5{9~61# / 6l nk$$X0=&tf6NF5S]|bfT2V4Yu+ZW=kPI5~t^mck"QO{1|Bc>,#vh6ٻ?up$ 3i3Y u4nptG 5 [S1ОMt? o endstream endobj 69 0 obj <>stream HUn@}(lEJH*%mTECL@M0M#^X33g|f{|YDh BXPF Pdwp #!H4!G/Ȁіngp~~v?\\ޒjDb(Nȹa+>l6κߔ%ɲMg|/ DJ)l,ri'P܋-cud:i>Tը8qدjY \SEIү5MBR0}yi}RM Fnz+{a[gDDA'LPZs3QIwX6 m7qnpN/qgI>t >]ITn "#nCX%U`OaUR" A7{*vΫniV1ǻ :.m_˾ endstream endobj 70 0 obj <>stream HV]O0}X糑ƆX4`~nRڂ{uGxt1v||t=| b9~4cQ"ߩ¥?в[$dw?{A.`8P~y}GoΣ9)IGc_Z2N/d#K? S-y4]商璇;~#،Ґ6| +Z\x$0spݕ(׌d_ <fqQ4ݑ8,,ԟqZgؔ݋4#PΞPq̀T!]O>i4Nm'}DX֭WUѠtr8kђ\{C~dFbu Mۘl]GK ݿXd&{T)ja}᭎%궯; DwoLCɕ&nƒQс^_`U8o Ŷ2}b7&U6̪!w 9K5VMᲪ 9Q=*\Z-*_V;l"63|RەbbԞIj6b6feK>@ſ0-qtMUp02+_ OUtg!*kDs[só5/|K,j;TڦcS$@ej>ctZٮ6'"a5![ @fR0gf+/&ˊjϵfx Ƕ`_>_A> }h2)6w_KT ,Շo_Fmjp&}^Z00ƿcL /_3]U'/K endstream endobj 71 0 obj <>stream HVn0?(5#@qR A oE$Fm)fw"%+~T6H3cnWg,di$hTB{Ȼ58@V{$ed hBThKG cC;ZЧbp+8Z7D5R_H3D1: ͍o[ol[pUk7hq>r-XY_*?]Z'9B{jI5bay NI >:JCZ3He_]|e_w7,͒c+[#$HM`C$ endstream endobj 72 0 obj <>stream HVj@}7Q[zoA4N )ЇP*ol-I;+R-)IѮfΞ9sYϞ5]DnO$t;P3T(oo| iOķv$f @jgh q e;eN CzW\&6[jbj5D.SM系|vA8 Jƥ& >gKJ |䤚9ʲ܅M&kpr vX;ƴc($6sR&E4XX&H̰Tو>:L>]-Ê#Z>o B?MH͂N;@6ZF=UjJG/ށgl;v`Kڰv2,|VE@ WH!~,bӶ\zcaI E7 [/~La|.ԓŒב8f*)JG"7V*9Q| '2,(`PJПB(`ʐg[Ǝ$Y$B0/ `Aq IJ( b$ ?c9A p뎩`U|H 5A84f>{2K#t5.t-(vSr$8M_XʠRQ1 &:3$mGBm.g3@5˴~#լ4{GM'JYr vJWqκ7;qC&ƙ1:d~KP endstream endobj 1 0 obj <>stream h̖j0_eҌ %PP p5YYׁ{ٴ ɂ²94@"%OI$F7d-A;SHPGQLL AHg$#BzDClB# X!{, \yؕgL$)|2x*c#:X3YX4,[o ʾ'%r=JX ?'^q^H z40Pz!+PYLU otgŷ0ݼrFrpg7bX"ֿrv1 ?/ r\n7üw*_i|PO.?wv)x{ܝ0'7pnP̗40WM#iqq5?sS[ ON.1沠kZN E"jSVs-JaRX)V +"JRD)Q(E"J88888JVWB*.[|ֵ.|_٥aq<8^]O}wxkZa\)c^.$ro.?_= c}fڶڶ[sͶUiVAͭ4f[3ͭLKk5Қi95.6.?3W6/g)yYW|lnW hom|7H^_݆oӣ{ѫT*%Ui_Y**.)-7`TfkT`x endstream endobj 2 0 obj <>stream application/pdf Department of Treasury Chief Counsel Notice CCNotice 2018-07-03T12:31:18-04:00 Microsoft® Word 2010 2018-07-03T12:31:34-04:00 2018-07-03T12:31:34-04:00 Microsoft® Word 2010 uuid:abee3615-9c0e-4cd3-8f79-0da773076f64 uuid:a200bd2c-6997-4b41-af28-8385a48bd226 endstream endobj 3 0 obj <>stream h2T0Pw/+Q0L)63 T$ endstream endobj 4 0 obj <>stream ht @E1oT*BF͢s!jwsyAgAP{j_SS7Ej-/k=;Xtuݏ<;sZ_N(;8rfZud$eE`4C endstream endobj 5 0 obj <>/Filter/FlateDecode/ID[<5C38EF0C8969E84FA468B21A7C06D670><0113DF8D411AF545AA20FDF89D0CCB0D>]/Info 60 0 R/Length 49/Root 62 0 R/Size 61/Type/XRef/W[1 2 1]>>stream hbb&F& W $@_ٷ@(tH02 endstream endobj startxref 116 %%EOF