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26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also Part I, sections 66, 6015.) Rev. Pro. 2000 15 SECTION 1. PURPOSE This
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Rev Proc 88-17 is a revenue procedure issued by the Internal Revenue Service (IRS) that provides guidelines and instructions for taxpayers regarding the filing of information returns.
Any taxpayer who is required to submit certain information returns to the IRS as specified in Rev Proc 88-17 must file it.
To fill out Rev Proc 88-17, taxpayers should follow the guidelines provided by the IRS in the revenue procedure. The specific instructions for filling out the form can be found in the official documentation.
The purpose of Rev Proc 88-17 is to provide taxpayers with guidance on how to comply with the IRS regulations regarding the filing of information returns.
The specific information that must be reported on Rev Proc 88-17 depends on the type of information return being filed. Taxpayers should consult the IRS guidelines and forms for a detailed list of information that needs to be reported.
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