In a recent private letter ruling (PLR 201949006), 1 the Internal Revenue Service (IRS) addressed the computation of the pro rata portion of accumulated deferred federal income tax reserve (ADFIT, ...
On August, 15, 2020, the Internal Revenue Service (IRS) issued PLR 202033002, in which it addressed whether cost of removal (COR) is “protected” by the normalization rules of section 168(i)(9). COR is ...
OCS clients should process normalization rules according to the order defined in the location profile. This works fine in MOC. However, CWA reads the rules in the order they were entered into Active ...
Some results have been hidden because they may be inaccessible to you
Show inaccessible results
Feedback