CCA 200938024
Return
ID: CCA_2009030914071135 Number: 200938024
Release Date: 9/18/2009
Office:
UILC: 6103.02-01
From: ---
Sent: Monday, March 09, 2009 2:07:13 PM
To: ---
Cc: ---
Subject: RE: ITIN - Update
IRC 6103(b)(1) defines a return to reach only those forms filed with the Secretary. In the case you are involved with, the returns are not the versions/copies filed with, and in the possession of, the IRS, so 6103 is inapplicable. Just like the retained copy of the Form 1040 you may have at home … ------------
Source: view the official PDF
Nearby sections (25 sections)
- cca-200939029 · Definitions
- cca-200939028 · Settlement Agreement
- cca-200939027 · Collection Due Process - Lien
- cca-200939026 · Partnership Item
- cca-200939025 · Tax Matters Partner
- cca-200939024 · BANKRUPTCY CODE CASES:Turnover of property to the…
- cca-200939023 · State Laws
- cca-200939022 · Accuracy Related Penalty on Understatements with…
- cca-200939021 · Notice of Deficiency
- cca-200939020 · Notice of Deficiency
- cca-200938027 · Disclosure in Judicial or Administrative Tax…
- cca-200938025 · Partnership Item
- cca-200938024 · Return
- cca-200938022 · Disclosure of Reportable Transactions
- cca-200938021 · Correction of Error
- cca-200938005 · Banks
- cca-200937037 · Administrative Adjustments Requests
- cca-200937033 · Procedure for Requests
- cca-200937029 · Tax Imposed On Certain Passive Investment Income
- cca-200937027 · Extension by Agreement
- cca-200937025 · Corporation
- cca-200936032 · Disclosure in Judicial or Administrative Tax…
- cca-200936031 · Extension of Time for Filing Returns
- cca-200936029 · Charitable, Etc. Contributions and Gifts
- cca-200936028 · Disclosure of Reportable Transactions