Two Pro-Taxpayer Provisions in Action to Support Extension of Time to Make Election
Author: Staff Editors.
Source: Volume 12, Number 05, July/August 2013 , pp.16-17(2)
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Abstract:
PLR 201336019 (June 13, 2013) shows the application of two pro-taxpayer provisions: one procedural, the other substantive.Keywords: PLR 201336019; Treas. Reg. §301.9100-3; IRC §170
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