Regulations Under IRC Section 7430 Relating to Awards of Administrative Costs and Attorneys' Fees

tax-irs · IRS · Rule · Published 2016-03-01 · Effective 2016-03-01 · 81 FR 10479

Document

Document number: 2016-04401
Federal Register citation: 81 FR 10479
CFR reference: 26 CFR 301
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2016-03-01
Effective date: 2016-03-01
Treasury docket: TD 9756

Abstract

This document contains final regulations relating to awards of administrative costs and attorneys' fees. The final regulations conform the regulations to the amendments made in the Taxpayer Relief Act of 1997 and the IRS Restructuring and Reform Act of 1998. The regulations affect taxpayers seeking attorneys' fees and costs.

Source

Authoritative: Federal Register document
Machine: JSON-LD · Markdown