Filter by Type

2000-17

Type
PLR
Subject
7.03 - Built-in Gains
8.00 - Taxation of REIT Shareholders
8.01 - Generally
Keywords
Built-in Gains, Tax on
Generally
Consent Dividends
phesluclushajowoniloneslatidot
1374
565
Notice 88-19
Extension of Time to File Forms Electing Greater Consent Dividend to Reflect Recognized Built-in Gain
Year
2000
IRS Link
http://www.irs.gov/pub/irs-wd/0043035.pdf
Summary

IRS granted a REIT an extension of 45 days pursuant to § 9100 to file corrected forms electing a greater "consent dividend" than the REIT had previously reported and to execute and file the appropriate "consent dividend" forms.

Title
200043035
Guidance Tags
PLR - 200043035
Referenced By
201002012
201008034