Final Regs. Provide Rules for Assessment Limitation Period for Undisclosed Listed Transactions

The IRS issued final regulations regarding the exception to the general three-year assessment limitation period for listed transactions that a taxpayer did not disclose as required under Sec. 6011.

Source: http://feedproxy.google.com/~r/AICPA_Tax/~3/zgVYK4Nks7g/20150330.aspx

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