Awards of Attorney's Fees and Other Cost Based Upon Qualified Offers; Correction
other · IRS · Rule · Published 2004-01-28 · Effective 2003-12-24 · 69 FR 4058
Document
Document number
04-1814
Federal Register citation
69 FR 4058
CFR reference
26 CFR 301
Type
Rule
Action
Correction to final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2004-01-28
Effective date
2003-12-24
Treasury docket
TD 9106
Abstract
This document corrects final regulations and the removal of temporary regulations (TD 9106) that were published in the Federal Register on December 29, 2003 (68 FR 74848). The document contains final regulations and the removal of temporary regulations relating to the qualified offer rule, including the requirements that an offer must satisfy to be treated as a qualified offer under section 7430(g) and the requirements that a taxpayer must satisfy to qualify as a prevailing party by reason of having made a qualified offer.