Son of Boss Settlement Initiative — FAQs


알림: 역사 콘텐츠

본 문서는 기록 자료 또는 역사 자료로서 현행 법이나 정책, 절차>를 반영하고 있지 않을 수 있습니다.

Revised, Expanded and Renumbered — 6/3/04
Items 2a.9, 2b.14-17, 4a.3-4 added — 6/14/04

(These FAQs are grouped and numbered by the sections of Announcement 2004-46 to which they relate.)

Section 1 — Purpose and Scope of Initiative (Q&A 1.1)

Section 2 — Terms of Initiative

(a) Tax Adjustments (Q&As 2a.1 - 2a.9)
(b) Application of Penalties (Q&As 2b.1 - 2b.17)

Section 3 — Eligibility Requirements (Q&As 3.1 - 3.9)

Section 4 — Required Procedures for Electing Participants

(a) Notice of Election (Q&As 4a.1 - 4a.4)
(b) Additional Information and Documentation – 60 days (Q&As 4b.1 - 4b.4)
(c) Closing Agreement and Payment – 30 days (Q&As 4c.1 - 4c.4)

Additional Questions (Q&As Misc.1 - Misc.8)

Related Items:

  • Son of Boss Settlement Initiative FAQs (174K PDF) — all FAQs in one file
  • Announcement 2004-46 (68K PDF)
  • IR-2004-64 — IRS Offers Settlement for Son of Boss Tax Shelter