federal_register: 2011-14465

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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
2011-14465 Claims for Credit or Refund Proposed Rule This document contains proposed regulations for filing a claim for credit or refund. The regulations provide guidance to taxpayers generally as to the proper place to file a claim for credit or refund. The regulations are updated to reflect changes made by the enactment of the Tax Reform Act of 1976, the Internal Revenue Service Restructuring and Reform Act of 1998, and the Community Renewal Tax Relief Act of 2000. The regulations further are updated to reflect that the IRS may prescribe additional claim forms. 2011-06-10 2011 6 https://www.federalregister.gov/documents/2011/06/10/2011-14465/claims-for-credit-or-refund https://www.govinfo.gov/content/pkg/FR-2011-06-10/pdf/2011-14465.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations for filing a claim for credit or refund. The regulations provide guidance to taxpayers generally as to the proper place to file a claim for credit or refund. The regulations are updated to reflect changes...  

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