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Internal Revenue Service Restructuring and Reform Act of 1998 |
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Internal Revenue Service Restructuring and Reform Act of 1998 The legislation targeted at IRS reform, particularly related to the time period required for capital gains and taxpayer protection and rights. |
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| In addition to the traditional OIC standards of doubt as to liability or collectibility, and as a result of the Internal Revenue Service Restructuring and Reform Act of 1998, the IRS is also required to take into account equity, hardship and public policy factors in promoting effective tax administration. GUST refers to the following: The Uruguay Round Agreements Act; the Uniformed Services Employment and Reemployment Rights Act of 1994; the Small Business Job Protection Act of 1996; the Taxpayer Relief Act of 1997; the Internal Revenue Service Restructuring and Reform Act of 1998 and the Community Renewal Tax Relief Act of 2000. On behalf of Tax Executives Institute, I am writing to urge a clarification of the interest netting rules, which were adopted as part of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. |
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Internal Revenue Service Restructuring and Reform Act of 1998