Get Revenue Procedure 1998-41 - Section 457 Model Amendments.. This Procedure Provides Model Amendments

A revenue procedure is an official statement of a procedure published in the Bulletin that either affects the rights or duties of taxpayers or other members of the public under the Internal Revenue Code and related statutes, treaties, and regulations or, although not necessarily affecting the rights and duties of the ...

Revenue Procedure 84-35 provides that in order to qualify for the relief provided in the revenue procedure, the partnership, or any of the partners, must establish, if so requested by the IRS, that all partners have fully reported their shares of the income, deductions, and credits of the partnership on their timely ...

Revenue Ruling 2004-24 addresses three situations in which a REIT's income from making parking spaces available in a parking facility located at the REIT's rental property qualifies as income from the provision of customary services, and thus qualifying rents from real property under IRC Section 856(d).

This revenue procedure provides automatic relief for late filing of shareholder consents for spouses of S corporation shareholders in community property states. A corporation that does not meet the requirements for relief or is denied relief under this revenue procedure may request relief under ' 1.1362-6(b)(3)(iii).

A revenue procedure is an official statement of a procedure published in the Bulletin that either affects the rights or duties of taxpayers or other members of the public under the Internal Revenue Code and related statutes, treaties, and regulations or, although not necessarily affecting the rights and duties of the ...

Rev. Proc. 2004-35 notes that the IRS will notify the shareholder of the acceptance or denial of relief. The revenue procedure also indicates that if a corporation does not meet the requirements for relief under this revenue procedure, it may request relief under Reg.