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26 CFR 601.202: Closing agreements. (Also Part I, 446, 482, 7121; 1.446 1, 301.7121 1.) Rev. Pro. 2005 12 Tables OF CONTENTS SECTION 1. PURPOSE. 312 SECTION 2. BACKGROUND. 312 SECTION 3. SCOPE. 313
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What is revenue procedure 12?
Revenue Procedure 12 provides guidance on how to request a ruling or determination from the Internal Revenue Service (IRS) regarding tax matters.
Who is required to file revenue procedure 12?
Any taxpayer or organization seeking a ruling or determination from the IRS may need to file under Revenue Procedure 12.
How to fill out revenue procedure 12?
To fill out Revenue Procedure 12, individuals or organizations should follow the instructions provided by the IRS in the revenue procedure itself. It typically involves submitting relevant information, supporting documentation, and any requested forms.
What is the purpose of revenue procedure 12?
The purpose of Revenue Procedure 12 is to outline the process and requirements for taxpayers or organizations to obtain rulings or determinations from the IRS on tax matters. It provides clarity and guidance on the procedural steps to follow.
What information must be reported on revenue procedure 12?
The specific information and documentation requirements for Revenue Procedure 12 depend on the nature of the ruling or determination being requested. The IRS may require details about the taxpayer's situation, relevant laws or regulations, and any other pertinent information.
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