23 December 2020 External T.I. 2020-0874621E5 - Administration of Draft Legislation-FTS Extension -- attach -- Subsection 211.91(2.1)

Submitted by narmstrong on Fri, 01/08/2021 - 02:34
taxpayers can delay flow-through share reporting under the look-back rule in reliance on the CODID-related proposed amendments