Irs: publication 542, Business formed before 1997. a business formed before 1997 and taxed as a corporation under the old rules will generally continue to be taxed as a corporation..
Irs: part 5: collecting process, Part 5. collecting process; chapter 17. legal reference guide for revenue officers; section 2. federal tax liens (cont. 1).
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Irs code 18.104.22.168.1 – internal revenue service, Note: see irm 22.214.171.124.1, bankruptcy discharges and collection, at the end of this section for a summary of the effects bankruptcy discharges have on the overall.
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26 u.s.c., The following tables have been prepared as aids in comparing provisions of the internal revenue code of 1954 (redesignated the internal revenue code of 1986 by pub. l.
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