IRS Rev. Proc.: Combined Information Reporting Comments Requested (IRC §6011)

Oct. 13, 2021, 5:00 AM

Comments requested on Revenue Procedure 99-50 that permits combined information reporting by a successor business entity (i.e., a corporation, partnership, or sole proprietorship) in certain situations following a merger or an acquisition. Comments are due on or before December 13, 2021. [IRS Notice, 86 Fed. Reg. __ (Oct. 14, 2021)]

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