Code of Federal Regulations: 2000-U.S. General Services Administration, National Archives and Records Service, Office of the Federal Register, 2006 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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adjustment allocation amended by T.D. amount annual apply April 15 broker calendar carryback collateralized debt obligation component member controlled group December 31 deduction defined in section described in paragraph described in section determined district director dividend election employee employer identification estimated tax Example fast-pay file a return foreign corporation Form W-2 furnished graph gross income identification number income tax return individual information return interest recipient Internal Revenue Code Internal Revenue Service January joint return ment nonresident alien original issue discount paid partner payee payment payor of record penalty percent period poration pursuant quired received related party REMIC reporting corporation requesting spouse respect return on Form scribed section 482 September 15 shareholder spect split-dollar loan statement subparagraph taxable income taxable years beginning taxpayer tion trade or business trans transaction transfer transferor treated underpayment United States person valuation misstatement vidual W file