Disallowance of Deductions and Credits for Failure To File Timely Return

tax-irs · IRS · Rule · Published 2003-03-10 · Effective 2003-03-10 · 68 FR 11313

Document

Document number: 03-5461
Federal Register citation: 68 FR 11313
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations and removal of temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2003-03-10
Effective date: 2003-03-10
Treasury docket: TD 9043

Abstract

This document contains final regulations relating to the disallowance of deductions and credits for nonresident alien individuals and foreign corporations (collectively, foreign taxpayers) that fail to file a timely U.S. income tax return. The regulations affect foreign taxpayers that fail to file a return by the appropriate deadlines.

Source

Authoritative: Federal Register document
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