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Title
Abusive Tax Shelter Disclosure Requirements for Composite Return Filers (2005, June) [FY2005-17]
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- FY2005-17 Abusive Tax Shelter Disclosure Requirements for Composite Return Filers (20070110183550_Fy200517.pdf)
The OCLC Open WorldCat number for the electronic document record is '181764708'.
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Description
Illinois Department of Revenue Informational Bulletin. Provides guidance for any taxpayer who may be included on Form IL-1023-C Composite Income and Replacement Tax Return, and is also required to disclose participation in certain potentially abusive tax avoidance transactions, commonly called abusive tax shelters
Subject Classification
- Government finance and taxes: Government revenues: Taxes
- Laws and regulations: State statutes
- Laws and regulations: Tax laws
- State government: State agencies
Sample text from the file
.The purpose of this bulletin is to provide guidance for any taxpayer who may be included on Form IL-1023-C, Composite Income and Replacement Tax Return, and is also required to disclose participation in certain potentially abusive tax avoidance transactions, commonly called abusive tax shelters. What are the general disclosure requirements? In general, any taxpayer who participated in "reportable" transaction, including any "listed" transaction, must disclose their participation by attaching copy of the federal disclosure form to their Illinois tax return and sending second copy of the disclosure form to the Illinois Department of Revenue. Disclosure requirements apply to transactions entered into in prior years. For more information about "reportable" and "listed" transactions, see Illinois' information bulletin FY2005-06, Tax Shelter Voluntary Compliance Program, or visit the IRS web site at www.irs.gov. Where do send my disclosure statements? If you need to mail your disclosure st
Issuing Agency
Illinois
Dept. of Revenue
Contact
Organization: Illinois Department of Revenue
P.O. Box 19044
Springfield, IL 62794-9044
Phone: 217 785 3336
Document Descriptive Information
File Data
- MIME Type: application/pdf
- Language(s): EN-English
- Creation Date (from issuing agency): 06 20 2005
- File Modification Date On Web Server: Fri, 22 Jul 2005 17:13:12 GMT
- Document Modification Date (from issuing agency): 06 20 2005
- Date Accepted Into Depository: Thu, 15 Mar 2007 14:26:43 GMT
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- Web Address On Date Of Deposition: http://www.revenue.state.il.us/publications/bulletins/2005/Fy200517.pdf
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