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News EssentialsIRS Resources | Issue Number: Rev. Proc. 2014-12Inside This IssueRevenue Procedure 2014-12 establishes the requirements under which the Internal Revenue Service will not challenge partnership allocations of § 47 rehabilitation credits by a partnership to its partners. Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259. This message was distributed automatically from the IRS GuideWire mailing list. Please Do Not Reply To This Message. |