Individuals, trusts, estates, and S corporations use this form to elect to postpone an IRS determination as to whether the presumption applies that an activity is engaged in for profit.
Current Revision
Recent Developments
None at this time.
Individuals, trusts, estates, and S corporations use this form to elect to postpone an IRS determination as to whether the presumption applies that an activity is engaged in for profit.
None at this time.