Corporations Topics
IRS Resources
- Announcement of the limited time settlement options Taxpayers engaged in abusive IRC 351contingent liability transactions had until March 5, 2003 to resolve those issues under the Settlement Resolution Initiative. Guidance on the contingent liability resolution options: - Revenue Procedure 2002-67 – §351 Contingent Liability - FAQs on §351 Contingent Liability Resolution Initiative - Supplemental FAQs - §351 Contigent Liability Resolution Initiative (2/27/03) - Announcement 2002-110, Application Period Extended Until March 5, 2003 - Arbitration Service Provider Announced - Announcement 2003-3 - List of Arbitrators - Participation and Selection Agreement - Arbitration Agreement - Fast Track Resolution Process
Page Last Reviewed or Updated: August 29, 2008