...election can be made only if the trustee-totrustee transfer from the FERST ERA to the SECOND ERA is made on or before the due date (including extensions) for filing the individual's Federal income tax return for the taxable year for which the contribution was made to...

...election can be made only if the trustee-totrustee transfer from the FIRST IRA to the SECOND IRA is made on or before the due date (including extensions) for filing the individual's Federal income tax return for the taxable year for which the contribution was made to...

...election can be made only if the trustee-totrustee transfer from the FIRST ERA to the SECOND ERA is made on or before the due date (including extensions) for filing the individual's Federal income tax return for the taxable year for which the contribution was made to...

...excise tax is applied, however, if the excess and any income attributable to the excess is withdrawn before the due date (including extensions) for filing the tax return for the taxable year for which the contribution was made. In addition, because IRAs are intended to provide...

...designation as a potential treatment for a rare disease or disorder if the drug receives FDS designation before the due date (including extensions) for filing the tax return for the taxable year in which the application was filed with the FDA. As under present law, the credit may...

...sales provisions of §453 are not applicable [§15A.453-lT(d)(3)(i)]. This election generally must be made on or before the due date (including extensions) for filing the taxpayer's return for the year of sale [§453(d)(l); §15A.453-l(d)(3)]. 'fit Tax Tip Why accelerate...

...to a Keogh plan after the close of the taxable year if they are based on that taxable year and are made on or before the due date, including extensions, for filing the income tax return for that taxable year.1 Example; Mark Hogan, a sole proprietor and calendar-year...

...to the election, and direct the transferor trustee to make the transfer. IRS regulations generally require that a recharacterization election and the...tax return for the year of the conversion. However, the IRS allows timely filers an automatic extension of six months from the original filing due date,...

...having been earlier converted to a Roth IRA. In general, a recharacterization of a contribution must be made on or before the due date (including extensions) for filing the individual's Federal income tax return for the taxable year for which the contribution was made to...

...to Elect Out of Installment Reporting The election, to be excluded from the installment method, must be made on or before the due date, including extensions, for filing your return for the year in which the sale is made. To elect not to report a sale on the installment...