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eBook details

• Title: Guidance Necessary To Facilitate Business Electronic Filing Under Section 1561 (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
• Author : The Law Library
• Release Date : January 08, 2018
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 229 KB

Description

The Law Library presents the complete text of the Guidance Necessary To Facilitate Business Electronic Filing Under Section 1561 (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018

This document contains temporary regulations that affect component members of controlled groups of corporations and consolidated groups filing life-nonlife Federal income tax returns. They provide guidance regarding the apportionment of tax benefit items and the amount and type of information these members are required to submit with their returns. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.

This ebook contains:
- The complete text of the Guidance Necessary To Facilitate Business Electronic Filing Under Section 1561 (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure

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