Home News Items IRS issues temporary regulations (replacing an existing final regulation) defining an omission from gross income for purposes of the six-year minimum period for assessment of tax attributable to partnership items and the six-year period for assessing tax.
IRS issues temporary regulations (replacing an existing final regulation) defining an omission from gross income for purposes of the six-year minimum period for assessment of tax attributable to partnership items and the six-year period for assessing tax. E-mail

SUMMARY: IRS issues temporary regulations (replacing an existing final regulation) defining an omission from gross income for purposes of the six-year minimum period for assessment of tax attributable to partnership items and the six-year period for assessing tax.

TOPIC: Statute of Limitations

SECTION: 6229. Period of limitations for making assessments

CITATION: T.D. 9466, filed with the Federal Register on September 24, 2009

DATE: 2009-09-23

DOC TYPE: Treasury Decisions (Regulations)

EXPLANATION:

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