# Requirement of a Statement Disclosing Uncertain Tax Positions
> **IRS** · Final regulation. · Published 2010-12-15 · Effective 2010-12-15 · 75 FR 78160
## Document
- **Document number:** 2010-31576
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 75 FR 78160
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2010/12/15/2010-31576/requirement-of-a-statement-disclosing-uncertain-tax-positions)
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