Private Letter Ruling Roundup
Author: .
Source: Volume 11, Number 03, March/April 2012 , pp.10-10(1)
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Abstract:
In PLR 201202019 the IRS extended the deadline for a trust electing a prior tax year contribution even though the trustee had missed the filing deadline; in PLRs 201203026-201202037, the IRS approved a series of grant programs to individuals under IRC ยง4945(d)(3).Keywords: PLR 201202019; PLR 201203026-PLR201202037
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