Internal Revenue Bulletin: 2012-9
February 27, 2012
Proposed regulations under section 469 of the Code provide guidance regarding the definition of an “interest in a limited partnership as a limited partner” for purposes of determining whether a taxpayer materially participates in an activity.
This notice provides guidance for employers that seek to claim the Work Opportunity Tax Credit (WOTC) for hiring veterans. The notice also provides information on alternative methods for filing Form 8850 with the Department of Labor/Designated Local Agencies. Announcement 2002-44 supplemented.
This notice addresses the application of section 367 of the Code to transfers of stock subject to section 304.
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