Disallowance of Deductions and Credits for Failure To File Timely Return; Correction

tax-irs · IRS · Rule · Published 2002-03-19 · Effective 2002-01-29 · 67 FR 12471

Document

Document number: 02-6476
Federal Register citation: 67 FR 12471
CFR reference: 26 CFR 1
Type: Rule
Action: Correction to temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2002-03-19
Effective date: 2002-01-29
Treasury docket: TD 8981

Abstract

This document contains a correction to temporary regulations that were published in the Federal Register on Thursday, January 29, 2002 (67 FR 4173) relating to the disallowance of deductions and credits for nonresident alien individuals and foreign corporations that fail to file a timely U.S. income tax return.

Source

Authoritative: Federal Register document
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