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federal_register: 2015-18119

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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
2015-18119 Claims for Credit or Refund Rule This document contains final 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 Tax Reform Act of 1976, section 1210, the Internal Revenue Service Restructuring and Reform Act of 1998, and the Community Renewal Tax Relief Act of 2000. The regulations are further updated to reflect that the IRS may prescribe additional claim forms. 2015-07-24 2015 7 https://www.federalregister.gov/documents/2015/07/24/2015-18119/claims-for-credit-or-refund https://www.govinfo.gov/content/pkg/FR-2015-07-24/pdf/2015-18119.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final 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...  

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  • 2 rows from document_number in federal_register_agencies
  • 1 row from fr_document_number in fr_regs_crossref
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