Eligibility Requirements After Denial of the Earned Income Credit
other · IRS · Rule · Published 2001-06-25 · Effective 2001-06-25 · 66 FR 33636
Document
Document number
01-15907
Federal Register citation
66 FR 33636
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2001-06-25
Effective date
2001-06-25
Treasury docket
TD 8953
Abstract
This document contains final regulations that provide guidance to taxpayers who have been denied the earned income credit (EIC) as a result of the deficiency procedures and wish to claim the EIC in a subsequent year. The temporary regulations apply to taxpayers claiming the EIC for taxable years beginning after December 31, 1997, where the taxpayer's EIC claim was denied for a taxable year beginning after December 31, 1996.