Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Single and Joint Filers With No Dependents
Request for Taxpayer Identification Number (TIN) and Certification
Application for Automatic Extension of Time
Miscellaneous Income


Individual Tax Return
Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Request for Transcript of Tax Return

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Correction period - taxable expenditures by private foundation

The correction period begins on the date of the taxable expenditure and ends 90 days after a notice of deficiency for the additional tax is mailed. The period is extended for the time dur­ing which a deficiency cannot be assessed under Code section 6213(a) (relating to pending Tax Court and other proceedings), and for any other period the Service determines is reasonable and necessary for correction of the taxable expenditure.

Additional information



Return to Life Cycle of a Private Foundation