Internal Revenue BulletinDepartment of the Treasury, Internal Revenue Service, 1990 |
From inside the book
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Page 1
... calendar year for which a regulated investment company ( RIC ) has made an election under section 4982 ( e ) ( 4 ) of the Code ( the " election year " ) is not the first calendar year section 4982 applies to the RIC , then for purposes ...
... calendar year for which a regulated investment company ( RIC ) has made an election under section 4982 ( e ) ( 4 ) of the Code ( the " election year " ) is not the first calendar year section 4982 applies to the RIC , then for purposes ...
Page 7
... calendar year for which a regulated investment company ( RIC ) has made an election under section 4982 ( e ) ( 4 ) of the Code ( the " election year " ) is not the first calendar year section 4982 applies to the RIC , then for purposes ...
... calendar year for which a regulated investment company ( RIC ) has made an election under section 4982 ( e ) ( 4 ) of the Code ( the " election year " ) is not the first calendar year section 4982 applies to the RIC , then for purposes ...
Page 8
... calendar year . Section 4982 ( c ) ( 2 ) of the Code pro- vides that the distributed amount for a calendar year is increased by any overdistribution in the preceding year . Section 4982 ( e ) ( 2 ) ( A ) of the Code provides that , for ...
... calendar year . Section 4982 ( c ) ( 2 ) of the Code pro- vides that the distributed amount for a calendar year is increased by any overdistribution in the preceding year . Section 4982 ( e ) ( 2 ) ( A ) of the Code provides that , for ...
Page 11
... calendar year in which the returns were due , then the penalty will not apply to the greater of 10 returns , or one - half of 1 percent of the total number of information returns re- quired to be filed by the filer during the calendar ...
... calendar year in which the returns were due , then the penalty will not apply to the greater of 10 returns , or one - half of 1 percent of the total number of information returns re- quired to be filed by the filer during the calendar ...
Page 14
... calendar year . Similarly , an employee or self- employed individual that uses either ( or both ) of these special rates must use these special rate ( s ) for all amounts computed pursuant to sec- tion 4.03 above for travel away from ...
... calendar year . Similarly , an employee or self- employed individual that uses either ( or both ) of these special rates must use these special rate ( s ) for all amounts computed pursuant to sec- tion 4.03 above for travel away from ...
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