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Publication Date

7-9-2013

Relational Format

pamphlet

Publisher

American Institute of Certified Public Accountants

Keywords

Tax administration and procedure -- United States

Disciplines

Accounting | Taxation

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Copyright and permission to reprint held by: American Institute of Certified Public Accountants

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Letter from Jeffrey A. Porter, CPA, Chief, AICPA Tax Executive Committee, to Andrew Kelso, Jr., Associate Chief Counsel (Income Tax & Accounting), Internal Revenue Service, Re: Comments and Recommendations for Procedural Changes in Response to Ambiguities Raised in Complying with Final Regulations Under Sections 381(c)(4) and 381(c)(5)(TD 9534).

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