CCA 201020013
Affected Item
ID: CCA_2010041610500937 Number: 201020013
Release Date: 5/21/2010
Office: ---
UILC: 6231.05-00
From: ---
Sent: Friday, April 16, 2010 10:50:12 AM
To: ---
Cc: ---
Subject: RE: question
Carryforwards are generally disallowed through computational adjustments rather than through affected item notices of deficiency. See Bob Hambric Chevrolet, 849 F.Supp 500; Cummings v. Commissioner, T.C. Memo. 1996-282; Olson v. U.S. (2nd Cir)
Source: view the official PDF
Nearby sections (25 sections)
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- cca-201020015 · Effect of Failure to Notify
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- cca-201020011 · Definitions
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