Section 264 Cannot Be Used to Revive a Missed Tax Claim After Revision Deadline Supreme Court holds that a taxpayer cannot use revision proceedings to effectively revise a return after the statutory time for filing a revised return has expired What happens when the law permits a tax claim, but the taxpayer forgets to make…
The post Section 264 Cannot Be Used to Revive a Missed Tax Claim After Revision Deadline appeared first on The Tax Talk.