AICPA Urges Congress to Make Internal Revenue Code Section 9100 Relief Available for Tax Elections with Statutory Deadlines

The CPA Advocate: January, 2015.� The AICPA letter listed 26 elections (not all-inclusive) for which section 9100 relief is not currently granted because the deadline for claiming such elections is set by statute.

Source: http://feedproxy.google.com/~r/AICPA_Advocacy/~3/fARGY0NZjdw/Section-9100-Relief.aspx

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