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2009-8

Type
Rev Proc
Subject
6.00 - Distributions
6.07 - Distributions - Deficiency Dividends
Keywords
Deficiency Dividends
Year
2009
IRS Link
http://www.irs.gov/pub/irs-irbs/irb09-20.pdf
Summary

"Date of the determination" of self-assessed deficiency dividend is date Form 8927 is sent to IRS so long as REIT uses U.S. mail or other certified private delivery service. If not, date of determination is date determination is received by IRS.

Title
Rev. Proc. 2009-28, 2009-20 I.R.B.1011
Guidance Tags
Rev Proc - Rev. Proc. 2009-28, 2009-20 I.R.B.1011