CCA 200851066
Notice of Deficiency
ID: CCA_2008092509562451 Number: 200851066
Release Date: 12/19/2008
Office: ---
UILC: 6212.00-00
From: ---
Sent: Thursday, September 25, 2008 9:56:28 AM
To: ---
Cc:
Subject: RE: Munro Calculations /Over sheltered Return Questions
Section 6234 forbids a notice of adjustment in this case and no stat notice can be issued because there is no deficiency. However, you can include these expenses in your RAR, noting that the expenses will be disallowed if they are used as part of an NOL carryfoward in a future year.
Source: view the official PDF
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