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2016 Publication 575
Jan 4, 2017 Period of participation. The 5-tax-year period of par- ticipation is the 5-tax-year period beginning with the first tax year for which the
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Internal Revenue Bulletin: 2023-48
Nov 27, 2023 .01 For calendar years beginning on or after January 1, 2023 For taxable years beginning in 2024, in determining a taxpayers excess
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26 CFR 1.443-1 - Returns for periods of less than 12 months.
A return for a short period, that is, for a taxable year consisting of a period of less than 12 months, shall be made under any of the following circumstances.
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