Regulacje i polityka gospodarcza · 4.10.2007

Clarification of Section 6411 Regulations; Correcting Amendment

This document contains corrections to final and temporary regulations that were published in the Federal Register on Monday, August 27, 2007 (72 FR 48933) clarifying that for purposes of allowing a tentative adjustment, the IRS may credit or reduce the tentative adjustment by an assessed tax liability.