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Directory Results for Notice CC-2005-014 - Improper Allocation Documents for the Commercial Revitalization Deduction This notice announces a change in the required ination to be included in the documents for allocations under 1400I of commercial to Notice CC-2005-016 - Guidance regarding the use of the Tax Courts Electronic North Courtroom located in the Tax Court building in Washington DC On May 17 2004 the Tax Court announced the availability of its electronic courtroom for