Opinion sent to Howard Symons, Vice-Chair of the Incentive Auction Task Force, from Andrew J. Keyso, Office of Chief Counsel, Internal Revenue Service, regarding Federal Tax Principles Applicable to the FCC’s Proposed Broadcast Incentive Auction, July 3, 2014.
Incentive Auction Opportunities for Broadcasters, prepared for the Federal Communications Commission by Greenhill, February 2015, p. 30.