Application of Section 6404(g) of the Internal Revenue Code Suspension Provisions; Correction

tax-irs · IRS · Rule · Published 2007-07-26 · Effective 2007-07-26 · 72 FR 41022

Document

Document number: E7-14398
Federal Register citation: 72 FR 41022
CFR reference: 26 CFR 301
Type: Rule
Action: Correction to temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2007-07-26
Effective date: 2007-07-26
Treasury docket: TD 9333

Abstract

This document contains corrections to temporary regulations (TD 9333) that were published in the Federal Register on Thursday, June 21, 2007 (72 FR 34176) on the suspension of any interest, penalty, addition to tax, or additional amount with respect to listed transactions or undisclosed reportable transactions. The temporary regulations provide guidance to individual taxpayers who have participated in listed transactions or undisclosed reportable transactions.

Source

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