Final Regs. Provide Rules for Assessment Limitation Period for Undisclosed Listed Transactions
Former Partner Liable for Trust Fund Penalty
March 27, 2015Qualified Performance-Based Compensation Rules Are Finalized
March 31, 2015The IRS issued final regulations regarding the exception to the general three-year assessment limitation period for listed transactions that a taxpayer did not disclose as required under Sec. 6011.
Source:: AICPA – Tax