Transcription of SECTION 1. PURPOSE
{{id}} {{{paragraph}}}
Example: tourism industry
SECTION 1. PURPOSE
26 CFR : Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. (Also: Part I, 1361, 1362; , , , , , , ) Rev. Proc. 2013-30 SECTION 1. PURPOSE This revenue procedure facilitates the grant of relief to taxpayers that request relief previously provided in numerous other revenue procedures by consolidating the provisions of those revenue procedures into one revenue procedure and extending relief in certain circumstances. This revenue procedure modifies and supersedes Rev. Proc. 2003-43, 2003-1 998; Rev. Proc. 2004-48, 2004-2 172; and Rev. Proc. 2007-62, 2007-2 786 for taxpayers to make late S corporation elections, Electing Small Business Trust (ESBT) elections, Qualified Subchapter S Trust (QSST) elections, Qualified Subchapter S Subsidiary (QSub) elections, and late corporate classification elections which the taxpayer intended to take effect on the same date that the taxpayer int
to request relief for late S corporation elections, ESBT elections, QSST elections, QSub ... later than a reasonable period of time after discovery of the circumstances resulting in the ineffectiveness or termination, steps were taken (i) so that the S corporation is a
Loading..
Tags:
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document: