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A U.S. Tax Court decision entered on Feb. 20, 2024, in 23rd Chelsea Associates LLC v. Commissioner of Internal Revenue held that bond issuance and related financing costs incurred in.

New yorkUnited statesElizabeth copelandChelsea associatesA us tax courtTax courtInternal revenueTechnical advice memorandumInternal revenue code sectionRelated companiesPart twoJudge elizabeth copeland