FR EA

Extract to table

Pull the structured facts out of a document: parties, dates, amounts, obligations.

Extract to table / email-simmons-to-nazari-penalty-research-20221028.eml
email-simmons-to-nazari-penalty-research-20221028.eml · 1018-00009

Parties

Penterra Pharmaceuticals Corp
Associates LLP
Harkness LLP

Dates

May 16, 2022
July 1, 2012
August 1, 2022
August 10, 2022
November 18, 2022

Amounts

$312
$278
$361

Obligations

**Scope of the Research Memorandum** I'd like you to address the following: **(a) Contemporaneous Documentation Requirements under IRC § 6662(e)(3)(B)** What constitutes "contemporaneous documentation" sufficient to establish a reasonable-cause defense and penalty protection? Please cover timing requirements (when must the documentation be prepared and maintained), content requirements (functional analysis, method selection, comparable analysis, etc