![]() We particularly commend you for recognizing the propriety of a de Information." We are pleased that the IRS has followed through and "benefit both taxpayers and the government by reducing the cost andĪdministrative burden of filing what is essentially meaningless Wholeheartedly endorsed the idea as providing a "common senseĪpproach to the Form 5471 filing requirement" that would I am writing on behalf of Tax Executives Institute to express ourĪppreciation for the development of Revenue Procedure 92-70 settingįorth a summary filing procedure for filing the Form 5471 with respectĪs you may know, the Institute was asked by the IRS last year toĪssist in the development of such a procedure. Of its International Tax Committee, whose chair is Lisa Norton of the Proposed were reprinted in the November-December 1991 issue of The TaxĮxecutive.) The Institute's comments were prepared under the aegis On September 3, 1992, Tax Executives Instituted the followingĬomments with the Internal Revenue Service, commending the IRS forĭeveloping Revenue Procedure 92-70, which sets forth a summary filing 92-70: form 5471 filing procedure for dormant subsidiaries. 92-70: form 5471 filing procedure for dormant subsidiaries." Retrieved from 92-70: form 5471 filing procedure for dormant subsidiaries." The Free Library. ![]()
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