Requirement of a Statement Disclosing Uncertain Tax Positions

tax-irs · IRS · Rule · Published 2010-12-15 · Effective 2010-12-15 · 75 FR 78160

Document

Document number: 2010-31576
Federal Register citation: 75 FR 78160
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulation.
Category: tax-irs
Sub-agency: IRS
Publication date: 2010-12-15
Effective date: 2010-12-15
Treasury docket: TD 9510

Abstract

This document contains final regulations allowing the IRS to require corporations to file a schedule disclosing uncertain tax positions related to the tax return as required by the IRS.

Source

Authoritative: Federal Register document
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