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Part IV : Items of General Interest Additional Disaster Relief in Connection with the September 11 Terrorist Attack for Taxpayers with Interests in Pass - through Entities

By United States Department of the Treasury

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Book Id: WPLBN0000234425
Format Type: PDF eBook
File Size: 0.1 MB
Reproduction Date: 2006
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Title: Part IV : Items of General Interest Additional Disaster Relief in Connection with the September 11 Terrorist Attack for Taxpayers with Interests in Pass - through Entities  
Author: United States Department of the Treasury
Volume:
Language: English
Subject: Government publications, Tax & accounting series, Internal Revenue Service publication
Collections: Government Library Collection, U.S. Department of the Internal Revenue Service
Historic
Publication Date:
Publisher: United States Department of the Treasury, Internal Revenue Service

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Service, I. R. (n.d.). Part IV : Items of General Interest Additional Disaster Relief in Connection with the September 11 Terrorist Attack for Taxpayers with Interests in Pass - through Entities. Retrieved from http://community.worldlibrary.net/


Excerpt
Excerpt: This announces additional relief in connection with the September 11, 2001, terrorist attack for partners, shareholders, and beneficiaries of passthrough entities that are affected taxpayers as defined in Notice 2001-61, 2001-40 I.R.B. 305 (October 1, 2001). This announcement modifies and expands the relief granted by Announcement 2001-117. Under section 301.7508A-1(d)(1)(vii) of the Procedure and Administration Regulations, the IRS may determine whether any person is affected by a Presidentially declared disaster. The IRS has determined that a taxpayer that is a partner, shareholder, or beneficiary of a taxpayer affected by the September 11, 2001, terrorist attack, is also an affected taxpayer. Accordingly, partners, shareholders, and beneficiaries of an affected taxpayer are eligible for all the relief granted by Notice 2001-61 and Notice 2001-68. Thus, for example, a partner that is an individual income taxpayer with an extended due date of October 15, 2001, for the 2000 return will have until February 12...

 

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