CCA 201603027
Starting Date (Avon Products)
ID:
UILC:
CCA_2015112316071644
6601.02-01
[Third Party Communication:
Date of Communication: Month DD, YYYY]
Number: 201603027
Release Date: 1/15/2016
From:
Sent: Monday, November 23, 2015 4:07:16 PM
To:
Cc:
Bcc:
Subject: RE: Rev rul 99-40 attempting to be applied to a credit elect for witholding tax return
We agree that Rev. Rul. 99-40, as it relates to unpaid installments of estimated tax, does not apply to Form 1042 because filers of such returns are not required to make estimated payments of income tax.
Please let me know if you have any further questions.
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Source: view the official PDF
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