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TTREA
(redirected from Tax and Trade Relief Extension Act of 1998)

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TTREATax and Trade Relief Extension Act of 1998


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In a number of decisions last year, the Tax Court explained its expanded ability to review requests for innocent spouse relief under IRC section 6015, which was enacted by section 3201 of the IRS Restructuring and Reform Act of 1998 and amended by section 4002(c) of the Tax and Trade Relief Extension Act of 1998.
The Tax Court's enhanced power to help innocent spouses by Laffie, Lesli S. / Journal of Accountancy
nbsp;'98) and amended by Section 4002(c) of the Tax and Trade Relief Extension Act of 1998.
Innocent spouse relief by Laffie, Lesli S. / The Tax Adviser
741, and was amended by section 4002(d) of the Tax and Trade Relief Extension Act of 1998, Pub.
Rev. Proc. 99-19: interest netting by Tax Executive
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