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Office of Chief Counsel Internal Revenue Service memorandum Number: 201413005 Release Date: 3/28/2014 CC:TEE:EX:HW: POSTN-105229-14 ILC: date: to: from: subject: 125.00-00, 223.00-00 February 12,
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The Office of Chief Counsel is a legal office within a governmental agency or organization that provides legal advice and representation.
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