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Notice 2009-41. SECTION 1. PURPOSE. This notice sets forth interim guidance, pending the issuance of regulations, relating to the credit for residential energy efficient property under § 25D of the Internal. Revenue Code for taxable years beginning after December 31, 2008. Specifically, this.
Rev. Proc. 2009-41 . SECTION 1. PURPOSE This revenue procedure provides guidance under § 7701 of the Internal Revenue Code for an eligible entity that requests relief for a late classification election filed with the applicable IRS service center within 3 years and 75 days of the requested effective
Notice 2010-41 . SECTION 1. OVERVIEW . The Treasury Department and Internal Revenue Service (IRS) intend to issue regulations that will classify certain domestic partnerships as foreign for purposes of identifying the United States shareholders (as defined in § 951(b) of the Internal
The entity is eligible for relief under Rev. Proc. 2009-41 for a late classification election. Upon receipt of a completed Form 8832 requesting relief, the I.R.S. will determine whether the requirements for granting the late entity classification election have been satisfied and will notify the entity of the result of its determination.
The IRS released Rev. Proc. 2009-41, which gives eligible entities guidance on how to obtain relief when they make a late entity classification election. The relief is available for 3 years and 75 days after the requested effective date of the eligible entity’s classification election.
The collection of information is required to obtain permission to file a late entity classification election. The information will be reported on Form 8832 (OMB Control Number 1545-1516), or submitted as part of a of a letter ruling request.
To request relief for a late check-the-box election, an entity must file a completed Form 8832 with the IRS. The form must include both a declaration that the entity is eligible for relief under the Revenue Procedure and a statement explaining why the election was not timely made.
