References in periodicals archive ?
572 (Proc 572) has been misconstrued or misread because said proclamation did not declare as null and void Proclamation No.
Proc. 2013-30 contains a flowchart designed to aid taxpayers in applying this rev.
Proc. 2007-62 provides that Form 2553 is to be filed together with the corporation's first S return, Form 1120S.
No, Rev Proc 2004-51 put an end to building on one's own property and taking title to such property as improved even if one transfers the property to an intermediary or other agent first which holds the property during the 180 day exchange/improvement period and then transfers it back as improved.
Proc. 81-70 gives a taxpayer alternatives for determining carryover tax basis in "B" reorganizations, the full scope of this revenue procedure may not have been fully appreciated until another form of tax-free acquisition fell under its jurisdiction.
Proc. 93-19, a "service contract" is defined as one "between a qualified user and a service provider under which the service provider provides services involving all, a portion, or any function of a facility.
Proc 2013-30 incorporates certain relief provisions contained in Rev.
Proc. 2011-35, on or with the timely filed tax return for a tax year that is no later than the tax year that includes the date that is two years after the date of the transferred basis transaction.
Each tenant in common must be a party to any loan documents under the Rev Proc as well as for the benefit of the lender.
Proc. 2004-40 and the implications for the APA customer base.
Proc. 2004-34 provide limited exceptions to the general rule, allowing deferral of advance payments.