IRS Issues Temporary Regs on Qualified Amended Returns
MAR. 1, 2005
T.D. 9186
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Cross-ReferenceFor Notice 2004-38, 2004-24 IRB 949, see Doc 2004-9378 or
2004 TNT 85-13.
For REG-122847-04, see Doc 2005-4107. - Code Sections
- Subject Areas/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2005-4106
- Tax Analysts Electronic Citation2005 TNT 40-13
- Magazine CitationTax Notes, Mar. 7, 2005, p. 1150106 Tax Notes 1150 (Mar. 7, 2005)
Citations: T.D. 9186
The IRS has issued temporary regulations that describe circumstances that end the period in which a qualified amended return may be filed. (T.D. 9186) Doc 2005-4106 [PDF]; 2005 TNT 40-13 
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Cross-ReferenceFor Notice 2004-38, 2004-24 IRB 949, see Doc 2004-9378 or
2004 TNT 85-13.
For REG-122847-04, see Doc 2005-4107. - Code Sections
- Subject Areas/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2005-4106
- Tax Analysts Electronic Citation2005 TNT 40-13
- Magazine CitationTax Notes, Mar. 7, 2005, p. 1150106 Tax Notes 1150 (Mar. 7, 2005)
