![]() ![]() 4.31.5.12.1 Starting the ILSC Entity Examination.4.31.5.12 ILSC Entity Examination Procedures.4.31.5.11.2.1 Six-Year Statute of Limitations Based on an Overstatement of an Asset’s Basis.4.31.5.11 Extension of Investor Statutes for ILSC Items.4.31.5.10.5 Intent Not To Pursue Investor.4.31.5.10.4 Not All Investor Statutes are Open.4.31.5.10.3 Failure to Protect All Investors.4.31.5.10.1 True/Taxable Investor Statutes (Trusts and Disregarded Entities).4.31.5.9 Entity Amended Return Statutes.4.31.5.8.5 Alpha Statute “GG” – Carryover Deductions.4.31.5.8.2 S Corporation or Partnership Penalties.4.31.5.7 Examination Returns Control System (ERCS) Indicators.4.31.5.6 Specialist Referral System (SRS).4.31.5.4.3 ILSC Entity Linked As Investor in a Different Exam.4.31.5.4.2 Determine if Investors are on AIMS or Linked on PCS.4.31.5.4.1 Compliance Checks and Non-Pass-Through Issues.4.31.5.3.5.2 Unauthorized Access of Taxpayer Accounts.4.31.5.3.3 Special Considerations for Limited Liability Companies (LLCs).4.31.5.2.3 Identification of ILSC Key Case Returns.4.31.5.2.2.2.2 Election by a Small Partnership to be Included Under the TEFRA Provisions.4.31.5.2.2.1.1 Identification of Partnerships Electing out of BBA.4.31.5.2.2.1 BBA Elect Out (BEO) Partnerships.4.31.5.2.1.1 S Corporation Filed – Campus Processed as a C Corporation.4.31.5.2 ILSC Pass-through Entity Defined.4.31.5.1.7.1 Contact with Potentially Dangerous Taxpayers (PDT) or Caution Upon Contact (CAU) Taxpayers.4.31.5.1.4 Program Management and Review.4.31.5 Investor Level Statute Control (ILSC) Examinations - Field Office Procedures. ![]()
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