Son of Boss Settlement Initiative — FAQs


Thông báo: Nội dung lịch sử

Đây là một tài liệu lưu trữ hoặc lịch sử và có thể không phản ánh luật pháp, chính sách hoặc thủ tục hiện hành.

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