금융 및 시장 · 2003. 7. 31.1 분 읽기
Suspension of Running of Period of Limitations During a Proceeding To Enforce or Quash a Designated or Related Summons
로컬 자동 번역 · 원본 출처 언어
요약
This document contains proposed regulations regarding the use of designated summonses and related summonses and the effect on the period of limitations on assessment when a case is brought with respect to a designated or related summons. These proposed regulations reflect changes to section 6503 of the Internal Revenue Code of 1986 made by the Omnibus Budget Reconciliation Act of 1990 and the Small Business Job Protection Act of 1996. This regulation affects corporate taxpayers that are examined under the coordinated issue case (CIC) program and are served with designated or related summonses. This regulation also affects third parties that are served with designated or related summonses for information pertaining to the corporate examination.