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Education IRAs may be established in taxable years beginning after 1997. 3 Approval of nonbank trustees and custodians nonbank trustee for Education IRAs contact Mr. Gibbs at 202 622-6030 not a toll-free call. 26 CFR 601. 105 Examination of returns and claims for refund credit or abatement determination of correct tax liability. Also Part I 1362 1. 1362 6. Rev. Proc. 97 48 SECTION 1. PURPOSE Under section 530 of the Code the trustee or custodian...
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What is rev proc 48 form?
Rev Proc 48 form is a form used by taxpayers to request permission to change a method of accounting.
Who is required to file rev proc 48 form?
Taxpayers who want to change a method of accounting are required to file rev proc 48 form.
How to fill out rev proc 48 form?
To fill out rev proc 48 form, taxpayers must provide information about the current method of accounting, the proposed change, and the reason for the change.
What is the purpose of rev proc 48 form?
The purpose of rev proc 48 form is to request permission from the IRS to change a method of accounting.
What information must be reported on rev proc 48 form?
On rev proc 48 form, taxpayers must report the current method of accounting, the proposed change, and the reason for the change.
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