There are no links to the official documents for the years 1989 through 1995.
The information below can only be used as help for further research, as
there is not enough information here to rely on for official guidance.
For that you need to obtain a copy of the complete document.
Small business corporations. The limitations period for assessing
the income tax liability of an S corporation shareholder runs from
the date on which the shareholder's return is filed. Bufferd v.
Commissioner of Internal Revenue.
Final and temporary regulations under section 382 of the Code relate
to limitations on corporate net operating loss.
A list of organizations is provided that no longer qualify as
organizations, contributions to which are deductible under section
170 of the Code.
A list is given of organizations now classified as private foun-
The Revenue Reconciliation Act of 1993 made many changes to the tax
law that affect corporate taxpayers. This announcement describes
some of these changes.
You can either: Search all IRS Bulletin Documents issued since January 1996, or Search the entire site. For a more focused search, put your search word(s) in quotes.
You can search either the entire GAO Reports section, or all of UncleFed 's
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