IRM 4350

IRM 4350

4.11 - 1251 ratings - Source

Examination Technique Handbook for Estate Tax Examiners as Issued by the Internal Revenue Service, March 20, ... (3) lf the return to which the claim relates has not been previously examined, the examination of the return and claim ... to this determination, request him/her to sign Form 2297 (Waiver of Statutory Notification of Claim Disallowance) (see lRM 4515). ... for refund, if allowable, relating to the credit for State or foreign death taxes shall be made without interest lRC 2011(c)anbsp;...

Title:IRM 4350
Author:United States. Internal Revenue Service
Publisher: - 1980*


You Must CONTINUE and create a free account to access unlimited downloads & streaming