17 May 2023 IFA Roundtable Q. 3, 2023-0964551C6 - T1134 Supplement -- attach -- Section 233.5
T1134 should be timely-filed with missing information noted
Section 233.5
17 May 2023 IFA Roundtable Q. 2, 2023-0964301C6 - Ukraine Russia FAs and Tax Reporting -- attach -- Section 233.5
failure to file complete information for affiliate in war-torn country
9 July 2015 External T.I. 2013-0475421E5 - Section 94.2 -- attach -- Section 233.5
potential relief from penalties where insufficient data for computing FAPI
