Fillable revenue ruling 91 4 mistake of fact form

REFUND REQUEST IMPORTANT INFORMATION Page 1 of 4 TYPES OF REFUNDS Mistake of Fact A contribution made in error can be refunded to the institution only if the reason for the error is clerical in nature see Revenue Ruling 91-4 keeping in mind that the IRS has not defined a mistake of fact but the general belief is that this type of error should be narrowly construed. The refund to the institution generally must be ...
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revenue ruling 91 4 mistake of fact