federal_register: 2010-31747

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2010-31747 Definition of Omission From Gross Income Rule This document contains final regulations defining an omission from gross income for purposes of the six-year minimum period for assessment of tax attributable to partnership items and the six-year period for assessing tax. The regulations resolve a continuing issue as to whether an overstatement of basis in a sold asset results in an omission from gross income. The regulations will affect any taxpayer who overstates basis in a sold asset creating an omission from gross income exceeding twenty-five percent of the income stated in the return. Additionally, provisions related to estate, gift and excise tax are reinstated from the prior final regulation. 2010-12-17 2010 12 https://www.federalregister.gov/documents/2010/12/17/2010-31747/definition-of-omission-from-gross-income https://www.govinfo.gov/content/pkg/FR-2010-12-17/pdf/2010-31747.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations defining an omission from gross income for purposes of the six-year minimum period for assessment of tax attributable to partnership items and the six-year period for assessing tax. The regulations resolve a... 1545-BI44

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