Nrevenue procedure 2014-6 pdf

The internal revenue bulletin is the authoritative instrument of the commissioner of internal. Urology practice management april 2014, vol 3, no 2. This revenue procedure explains when and how the associate. Furthermore, this revenue procedure applies only to partners or partnerships with 45 production tax credits from renewable resources from wind. Revenue procedure 200765, administrative, procedural, and. This revenue procedure allows certain taxpayers to make a late election, or to withdraw an election, under section 163j7 b or 163j7c, as applicable, on an amended federal income tax return, an amended form 1065, or an administrative adjustment request under section 6227 of the code aar. Purpose this revenue procedure establishes the requirements the safe harbor. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401a, 403a, 409 and 4975 of the code. This safe harbor will apply only if the developer, investors and project company satisfy each and every requirement in section 4 of this revenue procedure.

Part iii administrative, procedural, and miscellaneous 26. Examination of returns and claims for refund, credit, or abatement. Revenue recognizes samesex marriage as legal in wisconsin. Simply paste the appropriate link below into your browser and enter the desired ruling, procedure, or notice number instead of the xx. Pubgen20146 interest and penalty tax state revenue office. This revenue procedure modifies the procedures in rev. Wisconsin tax bulletin wisconsin department of revenue. Revenue procedure 201412 the rev proc issued by the internal revenue service creates a safe harbor for investors in the federal historic tax credit. If you know the number, you can access a pdf file of any recent revenue ruling, revenue procedure, or notice at the irs web site directly. This published guidance was issued by the irs on january 2, 2014 to provide procedures for reinstating the taxexempt status of nonprofit organizations that have had their taxexempt status automatically revoked under section 6033j1 of the internal revenue code for failure to file form 990, form 990ez, form 990pf, or form 990n for three consecutive years.