By Larry Brant on 11.13.24 Posted in Internal Revenue Code, Tax Laws, Tax Planning Basic Rules IRC § 6501(a) generally requires the IRS to assess tax within three (3) years after a tax return is filed by the taxpayer. There are two (2) notable exceptions to this rule under IRC §...
For purposes of any tax imposed by section 4912, chapter 42, or section 4975, the return referred to in subsection (a) shall be the return specified in section 6501(l)(1). (g) [Repealed. Pub. L. 114–74, title XI, §1101(f)(6), Nov. 2, 2015, 129 Stat. 638.] (h) ...
Under section 6501(c)(4) of the Internal Revenue Code, and as part of a request filed with Form 1023 that the organization named below be treated as a publicly supported organization under section 170(b)(1)(A)(vi) or section 509(a)(2) during an advance ruling period, Sohodojo ...
(I) an application under section 6411(a) with respect to such portion shall not fail to be treated as timely filed if filed within 24 months after the due date specified under such section, and (II) references in sections 6501(h), 6511(d)(2)(A), and 6611(f)(1) to the 相关...
What's Next in the Section 6501(e) Overstated Basis Controversy? The author ponders the case law on the issue of overstatement of basis in the U.S. Internal Revenue Code Section 6501(e). Cited are the cases holding for t... Johnson,Steve,R. - 《Newsquarterly》...