Regulacje i polityka gospodarcza · 24/11/2004

Timely Mailing Treated as Timely Filing; Hearing

This document contains a notice of public hearing on proposed regulations that would amend Sec. 301.7502-1(e) to provide that, other than direct proof of actual delivery, a registered or certified mail receipt is the only prima facie evidence of delivery of documents that have a filing deadline prescribed by the internal revenue laws.