We explicitly advise clients that the value determined under the safe harbor regulations will be accepted by the Service without question, while our market value could be challenged and may need to be defended.

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He presumably would have done so by relying on a special IRS "safe harbor" rule relating to the taxation of a service partner's receipt of such interests, but that rule emphatically does not apply to an interest when sold to a retirement plan, which is supposed to be measured by its true fair market value.

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Although he was discharged from the army in 1941 after a year of service, he immediately reenlisted after learning that Pearl Harbor had been bombed.

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As a result, today the Service issued Revenue Procedure 2013-13, which provides a safe harbor method that greatly simplifies the home office deduction process.

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Mr. BILL HOBSON (Director, Seattle's Downtown Emergency Service Center): The King County government prepared for us a list of the most expensive utilizers of Harbor View Emergency Department, the King County Jail, and our sobering and detox facilities.

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