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Get Regulation 105964-98 - Intercompany Obligations
Ry regulations set forth due diligence requirements that paid preparers of federal income tax returns or claims for refund involving the Earned Income Credit (EIC) must meet to avoid imposition of the penalty under section 6695(g) for taxable years beginning after December 31, 1996. The text of those regulations also serves as the text of these proposed regulations. The preamble to the temporary regulations explains the amendments. Special Analyses It has been determined that this notice of prop.
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Inte Related content
IRB 2007-47 (Rev. November 19, 2007)
Nov 19, 2007 — 908) and withdrawal of pro- posed regulations (REG–105964–98)...
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