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Section 6662.--Imposition of Accuracy-Related Penalty on Underpayments (Also Section 6664.) Frivolous tax returns; use of straw m n” to avoid tax. This ruling emphasizes to taxpayers and to promoters
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What is revenue ruling 21?
Revenue Ruling 21 is a guidance document issued by the Internal Revenue Service (IRS) that provides interpretation and clarification on specific provisions of the tax law.
Who is required to file revenue ruling 21?
Revenue Ruling 21 does not require any specific filing. It is a document issued by the IRS for informational purposes and guidance.
How to fill out revenue ruling 21?
There is no specific form or process to fill out revenue ruling 21. It is a document issued by the IRS and does not require any action from taxpayers.
What is the purpose of revenue ruling 21?
The purpose of revenue ruling 21 is to provide guidance and interpretation on specific provisions of the tax law to assist taxpayers and tax professionals in understanding and complying with the law.
What information must be reported on revenue ruling 21?
Revenue Ruling 21 does not require any specific information to be reported. It is a document issued by the IRS for informational purposes only.
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