IRS Reform : Innocent Spouse Rule.

Summarizes proposed provisions in the Internal Revenue Service Restructuring and Reform Act of 1997 that would either amend existing law to make qualifying for the innocent spouse exemption easier or replace the exemption with a provision permitting either spouse to request apportionment of liabilit...

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Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 1998.
Series:	U.S. Congressional Research.
Subjects:	Administrative agencies > Reorganization. Income tax. Tax protests and appeals. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Summarizes proposed provisions in the Internal Revenue Service Restructuring and Reform Act of 1997 that would either amend existing law to make qualifying for the innocent spouse exemption easier or replace the exemption with a provision permitting either spouse to request apportionment of liability once a deficiency has been assessed.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.