If A files its statement of election separately from its income tax return for Year X, then the statement of election is not a proper ... tax return and A should send the statement of election to the Internal Revenue Service Center, Atlanta, Georgia ( with ... of the return or claim for refund, including all schedules, forms, pdf attachments, and jurats, that was filed with the IRS. ... aquot;U.S. Individual Income Tax Return, aquot; filed for the 2009, 2010 and 2011 taxable years, the information may be providedanbsp;...
|Title||:||Code of Federal Regulations, Title 26, Internal Revenue, PT. 1 (Sections 1.1551-End of PT. 1), Revised as of April 1, 2010|
|Author||:||Office of the Federal Register|
|Publisher||:||Government Printing Office - 2010-07-09|