The Code of Federal Regulations is a codification of the general and permanent rules published in the Federal Register by the Executive departments and agencies of the United States Federal Government.Office of the Federal Register (U S ) ... A may make that election on its income tax return or by filing it separately. ... the Internal Revenue Service Center, Philadelphia, Pennsylvania, or to the Internal Revenue Service Center, Atlanta, Georgia. ... 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 provided on aanbsp;...
|Title||:||Code of Federal Regulations, Title 26, Internal Revenue, PT. 1 (Sections 1.1551-End of PT. 1), Revised as of April 1, 2011|
|Author||:||Office of the Federal Register (U S )|
|Publisher||:||Government Printing Office - 2011-05|