The IRS issued a private letter ruling on I.R.C. §1502 and Treas. Reg. §§301.9100 granting Parent corporation a 75-day extension to file a consolidated federal income tax return with its ...
The IRS issued a private letter ruling on I.R.C. §1362, confirming that S corporation status will continue despite inadvertent termination when trusts holding corporate shares fail to file the required ...
The IRS issued a private letter ruling on I.R.C. §430 approving substitute mortality tables for making computations under section 430 for Plan 1’s male and female participant populations for 3 ...
The IRS issued a private letter ruling on I.R.C. §§2642 and 2632, granting a 120-day extension for a taxpayer to elect to treat a trust as a generation-skipping transfer (GST) ...
The IRS issued a private letter ruling on I.R.C. §7701 and Treas. Reg. §§301.9100 and 301.7701 granting a foreign entity a 120-day extension to file Form 8832 for classification as ...
The IRS issued a private letter ruling on I.R.C. §2010 and Treas. Reg. §301.9100 granting a 120-day extension to file Form 706 for portability election purposes where the estate was ...
The IRS issued a private letter ruling on I.R.C. §2010 and Treas. Reg. §301.9100 granting a 120-day extension to make a portability election for deceased spousal unused exclusion (DSUE) amount ...
The IRS issued a private letter ruling on I.R.C. §754 and Treas. Reg. §301.9100 granting a limited liability company a 120-day extension to make a late Section 754 election for ...
The IRS issued a private letter ruling on I.R.C. §953 and Treas. Reg. §301.9100, granting a foreign insurance company a 90-day extension to elect domestic corporation treatment effective from its ...
The IRS issued a private letter ruling on I.R.C. §§131, 6041, and 6051, determining that Medicaid payments made under a state’s in-home supportive care program to care providers residing with ...
Get the latest legal, regulatory, and enforcement news and analysis, as well as in-depth business and industry covering in the following areas: