TITLE

Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

AUTHOR(S)
Dalrymple, John; Mazur, Mark J.
PUB. DATE
December 2013
SOURCE
Internal Revenue Bulletin;12/23/2013, Vol. 2013 Issue 52, p798
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
The article offers information on the final regulations and removal of temporary regulations of the Internal Revenue Code of 1986, user fees for processing installment agreements and offers in compromise and determination of rate of interest by the U.S. Department of Treasury's Internal Revenue Service (IRS). It informs that the regulations provide guidance to nonresident alien individuals and foreign corporations for payments determined by reference to U.S. source dividend payments.
ACCESSION #
93452979

 

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