Internal Revenue Bulletin:  2009-47 

November 23, 2009 

ADMINISTRATIVE


Table of Contents

REG-160871-04 REG-160871-04

Proposed regulations under section 6501 of the Code relate to the exception to the general three-year period of limitations on assessment under section 6501(c)(10) for listed transactions that a taxpayer failed to disclose as required under section 6011.


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