Tax Talk - Wrong return does not trigger statute of limitations. District court, reversing its earlier opinion, allows exclusion for USD2.5 million in punitive damages. Tax refunds ignored . The "trickle down" effect of tax changes . S corporation shareholders' individual statute of limitations governs. IRS revises policy on 100 percent penalty.
Year of publication:
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 63.1993, 4, p. 6