IRS Chief Counsel Advises Denials as to 27-Month Rule Relief

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Abstract

The IRS's Office of Chief Counsel, in a memorandum made public on December 24, advised the TE/GE Division as to the basis for various denials of relief in connection with the 27-month rule concerning late filing of applications for recognition of exemption by organizations seeking charitable (IRC § 501(c)(3)) status (20205201F).

美国国税局首席法律顾问建议否认27个月规则救济
美国国税局首席法律顾问办公室在12月24日公布的一份备忘录中,向TE/GE部门提供了有关申请慈善(IRC§501(c)(3))地位的组织迟提交豁免申请(20205201F)的27个月规则的各种拒绝减免的依据。
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