IRS.gov Banner
IRS GuideWire                                                                                                       May 26, 2006

News Essentials

What's Hot
News Releases
IRS - The Basics
IRS Guidance
Media Contacts
Facts & Figures
Problem Alerts
Around The Nation
e-News Subscriptions
 

IRS Resources

Compliance & Enforcement
Contact My Local Office
e-file
Forms & Pubs
Frequently
Asked Questions
News
Taxpayer Advocacy
Where to File
 
 


Issue Number:   RP-2006-21

Inside This Issue
 


 

 

RP-2006-21, eliminates impediments to e-filing found in the following three revenue procedures: Rev. Proc. 89-56, 1989-2 C.B. 643, Rev. Proc. 90-39, 1990-2 C.B. 365, and Rev. Proc. 2002-32, 2002-1 C.B. 959.  Specifically, this revenue procedure eliminates the requirement, found in each of these revenue procedures, that the common parent of a consolidated group sign a statement the group is required to attach on or with its Federal income tax return in order to obtain the consent of, or seek a waiver from, the Commissioner without having to file a ruling request.  This revenue procedure will be retroactive so that taxpayers may apply it in orde r to be able to e-file their 2005 Federal income tax returns.
 
It will be in IRB 2006-24, dated June 12, 2006.
 
Link:

 

Back to Top

 

Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259.

This message was distributed automatically from the IRS GuideWire mailing list. Please Do Not Reply To This Message.

To unsubscribe from this list, send a blank email to Unsubscribe. To subscribe to or unsubscribe from another list, please go to e-News Subscriptions on IRS.gov.