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Office of Chief Counsel Internal Revenue Service …
www.irs.govPOSTF-123168-10 2 ISSUES 1. Whether section 7502 of the Code applies to an amended return that is mailed on the day the statute of limitations for assessment expires but is received after that
Office of Chief Counsel Internal Revenue Service …
www.irs.govFILES-102495-07 -- 2 -- I. Overview. Determining the correct treatment of employment-related settlement payments is a four-step process. First, determine the …
Office of Chief Counsel Internal Revenue Service …
www.irs.govPRESP-106008-03 2 discussion sets forth the standards applicable to private foundations engaging in the same funding or activities. In General