Income From Sources Within the U.S.

ID: CCA_2009022712305264 Number: 200912028
Release Date: 3/20/2009
Office: ---
UILC: 861.00-00
From: ---
Sent: Friday, February 27, 2009 12:30:57 PM
To: ---
Cc: ---
Subject: RE: Penalty
If done properly, I would think that a tempoary reg would never conflict with an earlier reg because the temporary reg should remove any conflicting portions of the pre-existing reg. I can't speak to the particular reg in question, however. the Code section belongs to ---. I'm copying one person identified in the Code and Subject Matter Directory as responsible for section 861.