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Under 1.103-8(b)(4)(i) of the Income Tax Regulations, facilities that are functionally related and subordinate to residential rental projects are considered.Read more
If a Tax Court petition cannot be filed by the 90- day date, the taxpayer may write the Tax Court and request the correct forms to file a Tax Court petition.Read more
CCDM 35.2.1.1.22 provides procedures for initial review and coordination of new passport cases filed in the Tax Court pursuant to section 7345.Read more