Is the two-year statute of limitations for the innocent spouse provision contained in Reg.Sec. 1.60155(b)(1) valid? Why

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Is the two-year statute of limitations for the innocent spouse provision contained in Reg.Sec. 1.6015–5(b)(1) valid? Why or why not?

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South Western Federal Taxation 2013 Corporations Partnerships Estates And Trusts

ISBN: 9781133495574

36th Edition

Authors: William H. Hoffman, William A. Raabe, James E. Smith, David M. Maloney

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