Finanse publiczne · 3.06.2014

Alternative Simplified Credit Election

This document contains final and temporary regulations relating to the election of the alternative simplified credit. The final and temporary regulations will affect certain taxpayers claiming the credit. The text of these temporary regulations also serves as the text of the proposed regulations (REG-133495-13) published in the Proposed Rules section in this issue of the Federal Register.

Source: Federal Register — Department of the TreasuryOpen original release →

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