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2008-19

Type
PLR
Subject
6.02 - Distributions After Close of Tax Year
Keywords
Dividends Paid Deduction
Paid after Close of Year (Section 858)
Extension not Timely Filed
Generally
Section 9100 Relief
Year
2008
IRS Link
http://www.irs.gov/pub/irs-wd/0826015.pdf
Summary

IRS provided § 9100 relief by granting a REIT an extension to file an election under § 858 to treat dividends distributed after the close of two particular tax years as having been paid during those tax years.

Title
200826015
Guidance Tags
PLR - 200826015
Referenced By
201004024