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References in periodicals archive ?
The rule, described in an Internal Revenue Bulletin dated January 2, 2018, says the IRS will deny tax-exempt status to "an organization whose purpose is directed to the improvement of business conditions of one or more lines of business relating to an activity involving controlled substances (within the meaning of schedule I and II of the Controlled Substances Act) which is prohibited by Federal law regardless of its legality under the law of the state in which such activity is conducted."
Revenue Ruling 2018-25, announcing the rates of interest, is attached and will appear in Internal Revenue Bulletin 2018-39, dated Sept.
His disbarment and the reason for it were then publicly reported in the Internal Revenue Bulletin, as is required for censures and suspensions (see 2010-36 I.R.B.
Although Treasury and the IRS typically publish all TDs in both the Federal Register and the Internal Revenue Bulletin, publication in the Internal Revenue Bulletin typically occurs some weeks after publication in the Federal Register.
Amounts paid to create or enhance future benefits identified as intangibles requiring capitalization, based on published guidance in the Federal Register or an Internal Revenue Bulletin.
See also section 448 of the Internal Revenue Code; Notice 2001-76 in Internal Revenue Bulletin 2001-52; and IRS Publication 538, Accounting Periods and Methods.
Internal Revenue Bulletin 2009-3
IRB Internal Revenue Bulletin of Internal Revenue Service
This guidance, Revenue Procedure 2009-45, will be published in Internal Revenue Bulletin 2009-40, dated Oct.
Further information on the NOL carryback procedures will appear in the May 11 Internal Revenue Bulletin.
Revenue rulings that are published in the Internal Revenue Bulletin do not have the force and effect of law (as with Treasury regulations), but they may be used as precedents.
The Notice is 2007-6, published in Internal Revenue Bulletin 2007-3.
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